Part 7 – Payment and recovery of tax, interest and penalties (ss 51-65)

Contents

Section 51 – Payment of tax and interest on tax [CATCA 2003 s 51] Section commentary
Section 52 – Set-off of gift tax paid in respect of an inheritance [CATCA 2003 s 52] Section commentary
Section 53 – Surcharge for undervaluation of property [CATCA 2003 s 53] Section commentary
Section 53A – Surcharge for late returns [CATCA 2003 s 53A] Section commentary
Section 54 – Payment of tax by instalments [CATCA 2003 s 54] Section commentary
Section 55 – Payment of tax on certain assets by instalments [CATCA 2003 s 55] Section commentary
Section 56 – Payment of inheritance tax by transfer of securities [CATCA 2003 s 56] Section commentary
Section 57 – Overpayment of tax [CATCA 2003 s 57] Section commentary
Section 58 – Penalties [CATCA 2003 s 58] Section commentary
Section 59 – Postponement, remission and compounding of tax [CATCA 2003 s 59] Section commentary
Section 60 – Tax to be a charge [CATCA 2003 s 60] Section commentary
Section 61 – Receipts and certificates [CATCA 2003 s 61] Section commentary
Section 62 – Certificate relating to registration of title based on possession [CATCA 2003 s 62] Section commentary
Section 63 – Recovery of tax and penalties [CATCA 2003 s 63] Section commentary
Section 64 – Application of certain income tax provisions in relation to the collection and recovery of capital acquisitions tax, etc [CATCA 2003 s 64] Section commentary
Section 65 – Evidence in proceedings for recovery of tax [CATCA 2003 s 65] Section commentary

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