CTHIn ForceAct
Taxation Administration Act 1953
8AAAOverview
Start here
Get a plain-English read of 8AAA
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1953.
#### 8AAA Overview
This Part explains how to work out the general interest charge on an amount.
Usually, a person is liable to pay the charge if an amount that the person must pay to the Commissioner is not paid on time. But there are also other circumstances in which a person can be liable.
A person is only liable to pay the charge if a provision of an Act makes the person liable.