In this Act:
"relevant tax" means any of these:
Item | Type of tax |
5 | Tax as defined in subsection 6(1) of the Tax Act |
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 |
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 |
48 | Amounts that are treated under Part 3.3 of the Australian Apprenticeship Support Loans Act 2014 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 |
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 |
110 | Tax, or additional tax, referred to in subsection 93(1) of the Fringe Benefits Tax Assessment Act 1986 |
120 | Tax within the meaning of subsection 85(1) of the Petroleum Resource Rent Tax Assessment Act 1987 |
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 |