Taxation Laws Amendment Act (No. 3) 1999 (11 of 1999)

Schedule 1   Running balance accounts, general interest charge and related matters

Part 1   Amendments

Taxation (Interest on Overpayments and Early Payments) Act 1983

354   Subsection 3(1) (paragraph (a) of the definition of relevant tax)

Repeal the paragraph, substitute:

(a) any of the following:

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

(ii) additional tax under Part VII of that Act;

(iii) general interest charge under section 170AA of that Act;

(iv) interest under section 102AAM of that Act;

(v) provisional and additional tax under section 221YDB of that Act;

(vi) instalments under section 221AZK of that Act;

(vii) amounts that are treated under subsection 106U(1) of theHigher Education Funding Act 1988 as if they were income tax;

(viii) amounts that are treated under subsection 12ZN(1) of theStudent and Youth Assistance Act 1973as if they were income tax;