Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 - SECT 3C

Meaning of relevant tax

    In this Act:

"relevant tax" means any of these:

 

Relevant taxes

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

 



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback