A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 8  

Taxation (Interest on Overpayments and Early Payments) Act 1983

26   Subsection 3(1) (at the end of the definition of relevant tax )

Add:

(q) indirect tax within the meaning of subsection 20(1) of the Taxation Administration Act 1953;

(r) a penalty or charge payable under Division 4 of Part VI of the Taxation Administration Act 1953.