Commonwealth Numbered Acts

SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997 No. 70, 1997 - SECT 26

26. The following may be recovered by the Commonwealth as debts due to the
Commonwealth:

   (a)  surcharge that is due and payable;

   (b)  advance instalment that is due and payable;

   (c)  interest that is due and payable;

   (d)  late payment penalty that is due and payable.