/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe
Recently analysed

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/ACIS Administration Act 1999/104

CTHRepealedAct

ACIS Administration Act 1999

104Late payment penalty

Start here

Get a plain-English read of 104

Turn the raw legal text into a practical explanation grounded in ACIS Administration Act 1999.

View in full context

#### 104 Late payment penalty If an amount of unearned credit liability remains unpaid after the time for payment of the liability, the person liable to pay the liability is liable to pay to the Commonwealth a late payment penalty calculated from that time at the rate of 20% per year on the amount unpaid.

Previous section103Time for payment of unearned credit liability Next section105Extension of time for payment of unearned credit liability

Section 104 - ACIS Administration Act 1999 - Late payment penalty — Zoe