Lodgment AND Payment Obligations AND Related Interest AND Penalties
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/about-ato/new-legislation/lodgment-and-payment-obligations-and-related-interest-and-penalties
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.