A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Taxation (Interest on Overpayments and Early Payments) Act 1983
26 Subsection 3(1) (at the end of the definition of relevant tax )
(q) indirect tax within the meaning of subsection 20(1) of the Taxation Administration Act 1953;
(r) a penalty or charge payable under Division 4 of Part VI of the Taxation Administration Act 1953.