Petroleum Resource Rent Tax Assessment Amendment Act 2006 (78 of 2006)

Schedule 4   Self-assessment

Part 1   Amendments

Petroleum Resource Rent Tax Assessment Act 1987

2   Section 2

Insert:

related charge means:

(a) shortfall interest charge, or general interest charge, in relation to tax; or

(b) instalment transfer interest charge in relation to an instalment of tax.