ITAA 1997 s 25-5(1)(c)

Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997 ?

Compendium

Reduction in shortfall interest charge: credit amendment: assessable recoupment

Income tax: when is the shortfall interest charge incurred for the purposes of paragraph 25-5(1)(c) of the Income Tax Assessment Act 1997?

Excess contributions tax - release authority - remission of certain administrative penalties where an individual or superannuation provider does not comply with obligations in relation to a release authority

Deductions - general interest charge

Deductibility of General Interest Charge (GIC) - when incurred or when paid

Deductibility of General Interest Charge imposed on Running Balance Account debt - when incurred or when paid

Assessability of partially remitted General Interest Charge received on amended assessment

Commercial debt forgiveness - PAYG withholding taxation debt owed to the Commonwealth

Deductions: judgment debt interest imposed on a judgment debt for outstanding income tax liabilities

Simplified Tax System (STS): accounting method - timing of deductions for the general interest charge