A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 3   Commonwealth-State financial arrangements

A New Tax System (Commonwealth-State Financial Arrangements) Act 1999

4   After paragraph 5(3)(a)

Insert:

(aa) the amount of general interest charge that was collected to the extent that it is attributable to:

(i) unpaid GST; or

(ii) unpaid general interest charge, being general interest charge payable in respect of unpaid GST; and