Legislation

ITAA 1936 s 51(4)

ATO documents that consider ITAA 1936 s 51(4)

2 documents

Income tax: are(i) late lodgment fees scheduled in the Corporations (Fees) Regulations; and (ii) penalties for offences contained in the Corporations Regulations, considered to be 'penalties' within the meaning of subsection 51(4) of the Income Tax Assessment Act 1936 ?

ATO ID 2001/85 (Withdrawn)withdrawnATO ID · 2001

Deductions: interest on late payment of local government rates