Tax Laws Amendment (2006 Measures No. 2) Act 2006 (58 of 2006)
Schedule 7 Technical corrections and improvements
Part 2 Amendments commencing at other times
Taxation (Interest on Overpayments and Early Payments) Act 1983
201 At the end of Part I
Add:
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 |
|
10 |
Additional tax under Part VII of the Tax Act |
|
15 |
General interest charge under section 170AA of the Tax Act |
|
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 |
Provisional and additional tax under section 221YDB of the Tax Act |
|
35 |
Instalments under section 221AZK of the Tax Act |
|
40 |
Amounts that are treated under subsection 106U(1) of the Higher Education Funding Act 1988 as if they were income tax |
|
45 |
Amounts that are treated under Subdivision 154-D of the Higher Education Support Act 2003 as if they were income tax |
|
50 |
Amounts that are treated under subsection 12ZN(1) of the Student and Youth Assistance Act 1973 as if they were income tax |
|
55 |
Withholding tax as defined in subsection 6(1) of the Tax Act |
|
60 |
An amount payable to the Commissioner under subsection 220AS(1) of the Tax Act |
|
65 |
An amount payable to the Commissioner under subsection 221EAA(1) of the Tax Act |
|
70 |
An amount payable to the Commissioner under subsection 221YHH(1) of the Tax Act |
|
75 |
An amount payable to the Commissioner under subsection 221YHZC(3) or 221YHZD(2) of the Tax Act |
|
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 |
|
95 |
Trust recoupment tax, applied penalty tax or penalty tax, as defined in subsection 3(1) of the Trust Recoupment Tax Assessment Act 1985 |
|
100 |
Duty or tax within the meaning of subsection 81(1) of the Australian Capital Territory Taxation (Administration) Act 1969 |
|
105 |
Tax within the meaning of subsection 36(1) of the Debits Tax Administration Act 1982 |
|
110 |
Tax, or additional tax, referred to in subsection 93(1) of the Fringe Benefits Tax Assessment Act 1986 |
|
115 |
Tax within the meaning of subsection 27(1) of the Pay-roll Tax (Territories) Assessment Act 1971 |
|
120 |
Tax within the meaning of subsection 85(1) of the Petroleum Resource Rent Tax Assessment Act 1987 |
|
125 |
Tax within the meaning of subsection 29(1) of the Sales Tax Assessment Act (No. 1) 1930 (including that subsection as applied by any other Act providing for the assessment of sales tax) |
|
130 |
Tax within the meaning of section 68 of the Sales Tax Assessment Act 1992 |
|
135 |
Charge within the meaning of subsection 18(1) of the Tobacco Charges Assessment Act 1955 |
|
140 |
Tax within the meaning of subsection 38(1) of the Wool Tax (Administration) Act 1964 |
|
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 |