TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) ACT 1997 (REPEALED)

Part 4 heading substituted by No 11 of 1999, s 3 and Sch 1 item 379, applicable in relation to amounts that are due to be paid on or after 1 July 1999.

Heading formerly read " Part 4 - Recovery of unpaid surcharge, interest or late payment penalty " .

S 18 repealed by No 179 of 1999, s 3 and Sch 2 item 109, effective 22 December 1999. Despite this repeal, s 18 continues to have effect in relation to an amount that became due and payable before 1 July 2000. S 18 formerly read:

S 18 amended by No 11 of 1999, s 3 and Sch 1 item 385, by substituting ``general interest charge'' for ``interest'', applicable in relation to amounts that are to be paid on or after 1 July 1999.