TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983

PART I - PRELIMINARY  

SECTION 3C   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10 (Repealed by No 101 of 2006 )
15 General interest charge under former section 170AA of the Income Tax Assessment Act 1936
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 Diverted profits tax
35 (Repealed by No 101 of 2006 )
40 (Repealed by No 56 of 2010)
45 Amounts that are treated under Subdivision 154-D of the Higher Education Support Act 2003 as if they were income tax
45A Amounts that are treated under Division 6 of Part 3A of the VET Student Loans Act 2016 as if they were income tax
46 Amounts that are treated under Part 2AA.5 of the Social Security Act 1991 as if they were income tax
47 Amounts that are treated under Division 6 of Part 2 of the Student Assistance Act 1973 as if they were income tax
50 Amounts that are treated under section 12ZN of the Student Assistance Act 1973 as if they were income tax
55 Withholding tax as defined in subsection 6(1) of the Tax Act
60 Liabilities under section 282-18 of the Private Health Insurance Act 2007
61 to 75 (Repealed by No 101 of 2006 )
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
91 Pay as you go withholding non-compliance tax
92 An amount payable to the Commissioner under Subdivision 263-A (about foreign revenue claims) 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100 (Repealed by No 101 of 2006 )
105 (Repealed by No 101 of 2006 )
110 Tax, or additional tax, referred to in subsection 93(1) of the Fringe Benefits Tax Assessment Act 1986
115 (Repealed by No 101 of 2006 )
120 Tax within the meaning of subsection 85(1) of the Petroleum Resource Rent Tax Assessment Act 1987
125 (Repealed by No 101 of 2006 )
130 (Repealed by No 101 of 2006 )
135 (Repealed by No 101 of 2006 )
140 (Repealed by No 101 of 2006 )
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
160 (Repealed by No 96 of 2014)

3C(2)  
(Repealed by No 96 of 2014)




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