A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)
Schedule 3 Commonwealth-State financial arrangements
A New Tax System (Commonwealth-State Financial Arrangements) Act 1999
4 After paragraph 5(3)(a)
Insert:
(aa) the amount of general interest charge that was collected to the extent that it is attributable to:
(i) unpaid GST; or
(ii) unpaid general interest charge, being general interest charge payable in respect of unpaid GST; and
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