Trade Support Loans (Consequential Amendments) Act 2014 (82 of 2014)
Schedule 1 Amendments
Taxation (Interest on Overpayments and Early Payments) Act 1983
26 Subsection 3C(1) (before table item 50)
Insert:
|
48 |
Amounts that are treated under Part 3.3 of the Trade Support Loans Act 2014 as if they were income tax |
Note: If item 115 of Schedule 1 to the Minerals Resource Rent Tax Repeal and Other Measures Act 2014 commences at or before the time the provision(s) covered by table item 2 in subsection 2(1) of this Act commence, this provision does not commence at all.