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PS LA 2011/12 — Remission of General Interest Charge · Tullian

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PS LA 2011/12current

Remission of General Interest Charge

Overarching principles

What is GIC?

Can you remit GIC?

When should GIC be remitted?

Specific situations

More information

Authority

Details

Type: PS LA

Source

ATO Legal Database ↗

Topics

Interest charges

Legislation considered

ITAA 1997 s 8-1
FBT Act s 90(1)
ITAA 1997 s 293
ITAA 1997 s 292-405
ITAA 1997 s 292-415(1)
ITAA 1997 s 293-75
ITAA 1997 s 25-5
ITAA 1936 s 163C, 170AA and 207A
ITAA 1936 s 163C, 170AA or 207A for income years 1992-93 to 1996-97 inclusive is provided for under subsection 51(5)
ITAA 1936 s 163B or former section 163C
ITAA 1936 s 204
ITAA 1997 s 5-5

GST Act s 33-3 and 33-5

ITAA 1997 s 20-25

ITAA 1997 s 20-35 or 20-40 of Subdivision 20-A

References

PS LA 2011/12cites
PS LA 2011/12cites
PS LA 2011/4cites
TR 2000/16cites
PS LA 2011/13cites
PS LA 2011/4cites
PS LA 2011/13cites
TD 2004/20cites
TR 2000/16cites
TD 2004/20cites
PS LA 2011/4cites
PS LA 2011/13cites
PS LA 2011/12cites

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