Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Section 5 - 15 of the Income Tax Assessment Act 1997 (General interest charge payable on unpaid income tax or shortfall interest charge), as originally enacted, applies to an amount of income tax or shortfall interest charge you must pay for a financial year, if the income tax or shortfall interest charge is due to be paid on or after the commencement of that section.
(2) For the purposes of subsection (1), it does not matter whether the financial year ended before, on or after the commencement of that section.
6 - 3 Assessable income for income years before 1997 - 98
6 - 20 Exempt income for income years before 1997 - 98