Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)

Schedule 7   Technical corrections and improvements

Part 2   Amendments commencing at other times

Taxation (Interest on Overpayments and Early Payments) Act 1983

201   At the end of Part I

Add:

3C Meaning of relevant tax

In this Act:

relevant tax means any of these:

Relevant taxes

Item

Type of tax

5

Tax as defined in subsection 6(1) of the Tax Act

10

Additional tax under Part VII of the Tax Act

15

General interest charge under section 170AA of the Tax Act

20

Shortfall interest charge under Division 280 in Schedule 1 to the Taxation Administration Act 1953

25

Interest under section 102AAM of the Tax Act

30

Provisional and additional tax under section 221YDB of the Tax Act

35

Instalments under section 221AZK of the Tax Act

40

Amounts that are treated under subsection 106U(1) of the Higher Education Funding Act 1988 as if they were income tax

45

Amounts that are treated under Subdivision 154-D of the Higher Education Support Act 2003 as if they were income tax

50

Amounts that are treated under subsection 12ZN(1) of the Student and Youth Assistance Act 1973 as if they were income tax

55

Withholding tax as defined in subsection 6(1) of the Tax Act

60

An amount payable to the Commissioner under subsection 220AS(1) of the Tax Act

65

An amount payable to the Commissioner under subsection 221EAA(1) of the Tax Act

70

An amount payable to the Commissioner under subsection 221YHH(1) of the Tax Act

75

An amount payable to the Commissioner under subsection 221YHZC(3) or 221YHZD(2) of the Tax Act

80

An amount payable to the Commissioner under section 16-80 in Schedule 1 to the Taxation Administration Act 1953

85

An amount payable to the Commissioner under subsection 222AJA(3) of the Tax Act

90

An amount payable to the Commissioner under Subdivision 16-A (other than section 16-50) in Schedule 1 to the Taxation Administration Act 1953

95

Trust recoupment tax, applied penalty tax or penalty tax, as defined in subsection 3(1) of the Trust Recoupment Tax Assessment Act 1985

100

Duty or tax within the meaning of subsection 81(1) of the Australian Capital Territory Taxation (Administration) Act 1969

105

Tax within the meaning of subsection 36(1) of the Debits Tax Administration Act 1982

110

Tax, or additional tax, referred to in subsection 93(1) of the Fringe Benefits Tax Assessment Act 1986

115

Tax within the meaning of subsection 27(1) of the Pay-roll Tax (Territories) Assessment Act 1971

120

Tax within the meaning of subsection 85(1) of the Petroleum Resource Rent Tax Assessment Act 1987

125

Tax within the meaning of subsection 29(1) of the Sales Tax Assessment Act (No. 1) 1930 (including that subsection as applied by any other Act providing for the assessment of sales tax)

130

Tax within the meaning of section 68 of the Sales Tax Assessment Act 1992

135

Charge within the meaning of subsection 18(1) of the Tobacco Charges Assessment Act 1955

140

Tax within the meaning of subsection 38(1) of the Wool Tax (Administration) Act 1964

145

Indirect tax within the meaning of subsection 995-1(1) of the Income Tax Assessment Act 1997

150

A penalty or charge payable under Subdivision 105-D in Schedule 1 to the Taxation Administration Act 1953

155

GST assessed under the A New Tax System (Goods and Services Tax) Act 1999