Taxation Determination TD 2012/2 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?

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Taxation Determination TD 2011/19 Tax administration: what is a general administrative practice for the purposes of protection from administrative penalties and interest charges?

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Taxation Ruling TR 2006/11 Private Rulings

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Taxation Determination TD 93/50 Income tax: do amounts withheld from payments for work and services constitute ‘an amount of relevant tax … paid by a person’ for the purposes of subsection 9(1) of the Taxation (Interest on Overpayments and Early Payments) Act 1983 ?

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Taxation Determination TD 92/150 Income Tax: can an amount of interest payable to a taxpayer under the Taxation (Interest on Overpayments and Early Payments) Act 1983 be applied by the Commissioner against an amount of tax which is assessed but not yet due and payable by the taxpayer?

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