Victorian Current Acts Victorian Current Acts(1) An authorisation under this Part is subject to any conditions specified by the Commissioner in the notice of authorisation or by subsequent written notice.
(2) The conditions of an authorisation may include—
(a) conditions as to the means by which returns are to be lodged or payments are to be made;
(b) conditions requiring the payment of interest, calculated at the interest rate determined in accordance with section 25 of the Taxation Administration Act 1997 , on any amounts that are not paid at the times they are required to be paid in accordance with the authorisation.
(3) If an authorisation is given under this Part to a specified person or persons of a specified class, the conditions of the authorisation are binding on that person or persons of that class and that person or a person of that class is guilty of an offence if any of the conditions is contravened.
Penalty: 100 penalty units in the case of a body corporate;
20 penalty units in any other case.
Note to
s. 264B(3) inserted by No. 13/2013 s. 56(2).
Note
Section 130B of the Taxation Administration Act 1997 applies to an offence against this subsection.
S. 264C inserted by No. 46/2001 s. 23.