8AAZDAllocation of tax debts to RBAs

#### 8AAZD Allocation of tax debts to RBAs (1) The Commissioner may allocate a primary tax debt to an RBA that has been established for that type of tax debt. > Note: General interest charge on an RBA deficit debt is not allocated to the RBA: it accrues automatically under section 8AAZF. Separate RBAs for one entity (1A) If 2 or more RBAs for an entity have been established for that kind of tax debt, the Commissioner may allocate the debt to any one of those RBAs, or between any 2 or more of those RBAs, in the manner the Commissioner determines. > Note: Separate RBAs may be established for different businesses or undertakings conducted by the same entity, for different parts of the same business or undertaking or for different periods: see subsection 8AAZC(5). Definition (2) In this section: > primary tax debt does not include: (a) general interest charge; or (b) an RBA deficit debt.