Trade Support Loans (Consequential Amendments) Act 2014 (82 of 2014)

Schedule 1   Amendments

Taxation (Interest on Overpayments and Early Payments) Act 1983

33   After subsection 12A(1)

Insert:

(1A) For the purposes of subparagraph (1)(a)(iv), the following are listed:

(a) income tax;

(b) compulsory repayment amount;

(c) compulsory TSL repayment amount;

(d) FS assessment debt;

(e) interest under section 102AAM of the Tax Act.