Taxation (Interest on Overpayments and Early Payments) Act 1983

PART I - PRELIMINARY

SECTION 3C

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10	(Repealed by No 101 of 2006 )
15	General interest charge under former section 170AA of the Income Tax Assessment Act 1936
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	Diverted profits tax
35	(Repealed by No 101 of 2006 )
40	(Repealed by No 56 of 2010)
45	Amounts that are treated under Subdivision 154-D of the Higher Education Support Act 2003 as if they were income tax
45A	Amounts that are treated under Division 6 of Part 3A of the VET Student Loans Act 2016 as if they were income tax
46	Amounts that are treated under Part 2AA.5 of the Social Security Act 1991 as if they were income tax
47	Amounts that are treated under Division 6 of Part 2 of the Student Assistance Act 1973 as if they were income tax
48	Amounts that are treated under Part 3.3 of the Australian Apprenticeship Support Loans Act 2014 as if they were income tax
50	Amounts that are treated under section 12ZN of the Student Assistance Act 1973 as if they were income tax
55	Withholding tax as defined in subsection 6(1) of the Tax Act
60	Liabilities under section 282-18 of the Private Health Insurance Act 2007
61 to 75	(Repealed by No 101 of 2006 )
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
91	Pay as you go withholding non-compliance tax
92	An amount payable to the Commissioner under Subdivision 263-A (about foreign revenue claims) 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100	(Repealed by No 101 of 2006 )
105	(Repealed by No 101 of 2006 )
110	Tax, or additional tax, referred to in subsection 93(1) of the Fringe Benefits Tax Assessment Act 1986
115	(Repealed by No 101 of 2006 )
120	Tax within the meaning of subsection 85(1) of the Petroleum Resource Rent Tax Assessment Act 1987
125	(Repealed by No 101 of 2006 )
130	(Repealed by No 101 of 2006 )
135	(Repealed by No 101 of 2006 )
140	(Repealed by No 101 of 2006 )
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
160	(Repealed by No 96 of 2014)

Archived:

S 3C (table items 10, 30, 35, 60, 65, 70, 75, 100, 105, 115, 125, 130, 135 and 140 in the definition of " relevant tax " ) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 304 and Sch 5 item 162, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

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History

S 3C amended by No 61 of 2023, s 3 and Sch 1 item 151, by substituting " Australian Apprenticeship Support Loans Act 2014 " for " Trade Support Loans Act 2014 " in table item 48, effective 1 January 2024. No 61 of 2023, s 3 and Sch 1 items 156 - 165 contain the following transitional provisions:

Part 3 - Transitional provisions
156 Transitional - alternative name for trade support loan
156
If, immediately before the commencement of this item, a loan was known as trade support loan, then, after the commencement of this item:
(a) the loan may also be known as Australian apprenticeship support loan; and
(b) a reference to the loan in an instrument or other document is to be construed as including a reference to the loan under the name Australian apprenticeship support loan. 157 Transitional - alternative name for an accumulated TSL debt
157
If, immediately before the commencement of this item, an amount was known as an accumulated TSL debt, then, after the commencement of this item:
(a) the amount may also be known as an accumulated AASL debt; and
(b) a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name accumulated AASL debt. 158 Transitional - alternative name for a compulsory TSL repayment amount
158
If, immediately before the commencement of this item, an amount was known as a compulsory TSL repayment amount, then, after the commencement of this item:
(a) the amount may also be known as a compulsory AASL repayment amount; and
(b) a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name compulsory AASL repayment amount. 159 Transitional - alternative name for a former accumulated TSL debt
159
If, immediately before the commencement of this item, an amount was known as a former accumulated TSL debt, then, after the commencement of this item:
(a) the amount may also be known as a former accumulated AASL debt; and
(b) a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name former accumulated AASL debt. 160 Transitional - alternative name for an instalment of trade support loan
160
If, immediately before the commencement of this item, an instalment was known as an instalment of trade support loan, then, after the commencement of this item:
(a) the instalment may also be known as an instalment of Australian apprenticeship support loan; and
(b) a reference to the instalment in an instrument or other document is to be construed as including a reference to the instalment under the name instalment of Australian apprenticeship support loan. 161 Transitional - alternative name for a repayable TSL debt
161
If, immediately before the commencement of this item, an amount was known as a repayable TSL debt, then, after the commencement of this item:
(a) the amount may also be known as a repayable AASL debt; and
(b) a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name repayable AASL debt. 162 Transitional - alternative name for a TSL debt
162
If, immediately before the commencement of this item, an amount was known as a TSL debt, then, after the commencement of this item:
(a) the amount may also be known as an AASL debt; and
(b) a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name AASL debt. 163 Transitional - alternative name for a voluntary TSL repayment
163
If, immediately before the commencement of this item, an amount was known as a voluntary TSL repayment, then, after the commencement of this item:
(a) the amount may also be known as a voluntary AASL repayment; and
(b) a reference to the amount in an instrument or other document is to be construed as including a reference to the amount under the name voluntary AASL repayment. 164 Transitional - pre-commencement apprenticeships
(1)
This item applies to a person if:
(a) immediately before the commencement of this item, the person was undertaking an apprenticeship through which the person was undertaking a qualification:

(i) at a level prescribed by the Trade Support Loan Rules 2014 ; and

(ii) leading to an occupation or a qualification specified on the TSL Priority List; and

(iii) which met any other requirements prescribed by the Trade Support Loan Rules 2014 ; and

(b) immediately after the commencement of the first Australian Apprenticeships Priority List determined under subsection 105(1) of the Australian Apprenticeship Support Loans Act 2014 , the occupation or qualification is not specified on that list; and
(c) immediately before the commencement of this item, a determination was in effect granting the person ' s application for trade support loan in relation to the apprenticeship.

(2)
The Australian Apprenticeship Support Loans Act 2014 has effect, in relation to the person, as if the occupation or qualification referred to in subparagraph (1)(a)(ii) of this item were specified on the Australian Apprenticeships Priority List determined under subsection 105(1) of that Act.
165 Transitional - instruments or documents issued or given by, or on behalf of, the Commissioner of Taxation
165
If:
(a) during the period:

(i) beginning at the commencement of this item; and

(ii) ending on 1 January 2025;
an instrument or other document is issued or given by, or on behalf of, the Commissioner of Taxation; and
(b) apart from this item, the instrument or document would be invalid because it includes a reference to one or more things mentioned in column 1 of the following table; and
(c) the instrument or document would be valid if each reference in the instrument or document to a thing mentioned in column 1 of a particular item of the table were instead a reference to the thing mentioned in column 2 of that item;
the instrument or document has effect as if each reference in the instrument or document to a thing mentioned in column 1 of that item were instead a reference to the thing mentioned in column 2 of that item.

References in the instrument or document

Item Column 1 Column 2

1 trade support loan Australian apprenticeship support loan

2 accumulated TSL debt accumulated AASL debt

3 compulsory TSL repayment amount compulsory AASL repayment amount

4 former accumulated TSL debt former accumulated AASL debt

5 instalment of trade support loan instalment of Australian apprenticeship support loan

6 repayable TSL debt repayable AASL debt

7 TSL debt AASL debt

8 voluntary TSL repayment voluntary AASL repayment

…

S 3C amended by No 116 of 2018, s 3 and Sch 1 item 62, by inserting table item 45A, effective 1 July 2019.

S 3C amended by No 27 of 2017, s 3 and Sch 1 item 51, by inserting table item 30, applicable in relation to DPT tax benefits for a year of income that starts on or after 1 July 2017 (whether or not the DPT tax benefit arises in connection with a scheme that was entered into, or was commenced to be carried out, before 1 July 2017).

S 3C amended by No 169 of 2015, s 3 and Sch 1 item 102, by inserting table items 46 and 47, effective 1 January 2016.

S 3C renumbered and amended by No 96 of 2014, s 3 and Sch 1 items 110 and 111, by substituting " In " for " (1) In " and repealing table item 160, effective 30 September 2014. No 96 of 2014, s 3 and Sch 1 items 122 - 124 contain the following transitional provisions:

Part 3 - Transitional provisions
122 Objects
122
The objects of this Part are:

(a) to provide for the winding-up of the minerals resource rent tax; and

(b) to ensure the administration, collection and recovery of the minerals resource rent tax for the MRRT years ending on or before the day this Schedule commences; and

(c) to continue taxpayers ' rights and obligations relating to MRRT years ending before that commencement. 123 Effect of repeals and amendments on preceding MRRT years
123(1)
Despite the repeals and amendments made by this Schedule, the Acts amended or repealed continue to apply, after the commencement of this Schedule, in relation to any MRRT year ending on or before the day this Schedule commences as if those repeals and amendments had not happened.

123(2)
For the purposes of that continued application, any MRRT year that:

(a) started before the commencement of this Schedule; and

(b) would, apart from this subitem, end on or after that commencement;
is taken to end on the day this Schedule commences.

123(2)
To avoid doubt, for the purposes of that continued application, section 190-20 of the Minerals Resource Rent Tax Act 2012 applies in relation to an MRRT year referred to in subitem (2) whether or not the MRRT year is an accounting period referred to in section 190-10 of that Act.
Note 1:

Section 190-20 of the Minerals Resource Rent Tax Act 2012 (to the extent that it continues to apply because of this item) will adjust threshold amounts under that Act in relation to the final MRRT year.

Note 2:

Subsection 115-110(2) in Schedule 1 to the Taxation Administration Act 1953 (to the extent that it continues to apply because of this item) will adjust instalment quarters under that Act in relation to the final MRRT year.

124 Continuation of Commissioner ' s power to make certain legislative instruments
124(1)
Despite the repeal by this Act of section 117-5 in Schedule 1 to the Taxation Administration Act 1953 , the Commissioner ' s power under subsection 117-5(5) in that Schedule to make legislative instruments continues after that repeal.

124(2)
This item does not affect any other powers of the Commissioner under Schedule 1 to the Taxation Administration Act 1953 , as it continues to apply because of item 123 of this Schedule.

Table item 160 formerly read:

160 assessed MRRT within the meaning of the Minerals Resource Rent Tax Act 2012

S 3C(1) amended by No 82 of 2014, s 3 and Sch 1 item 26, by inserting table item 48, effective 18 July 2014. For transitional provision see note under definition of " compulsory TSL repayment amount " .

S 3C(1) amended by No 88 of 2013, s 3 and Sch 7 item 226, by substituting " former section 170AA of the Income Tax Assessment Act 1936 " for " section 170AA of the Tax Act " in the definition of " relevant tax " , table item 15, effective 28 June 2013.

S 3C(1) amended by No 99 of 2012, s 3 and Sch 1 item 20, by inserting table item 91, applicable to an individual in relation to amounts withheld by a company, if: (a) the amounts are withheld during an income year of the individual starting on or after 1 July 2011; and (b) the company is required to pay the amounts withheld to the Commissioner on or after 29 June 2012.

S 3C(1) renumbered and amended by No 14 of 2012, s 3 and Sch 3 items 87 and 88, by inserting " (1) " before " In " and inserting table item 160, effective 1 July 2012. For application and transitional provisions see note under s 3C(2).

S 3C amended by No 26 of 2012, s 3 and Sch 1 item 44, by inserting table item 60, applicable in relation to premiums, and amounts in respect of premiums, paid on and after 1 July 2012.

S 3C amended by No 41 of 2011, s 3 and Sch 5 item 423, by substituting " section 12ZN of the Student Assistance Act 1973 " for " subsection 12ZN(1) of the Student and Youth Assistance Act 1973 " in table item 50, effective 27 June 2011.

S 3C amended by No 56 of 2010, s 3 and Sch 6 item 38, by repealing table item 40, effective 3 June 2010. Table item 40 formerly read:

40 ... Amounts that are treated under subsection 106U(1) of the Higher Education Funding Act 1988 as if they were income tax

S 3C amended by No 100 of 2006 , s 3 and Sch 1 item 10, by inserting table item 92, applicable to claims for assistance in collection of foreign tax debts made after 14 September 2006.

S 3C inserted by No 58 of 2006 , s 3 and Sch 7 item 201, effective 1 July 2006.

3C(2)
(Repealed by No 96 of 2014)

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History

S 3C(2) repealed by No 96 of 2014, s 3 and Sch 1 item 112, effective 30 September 2014. For transitional provisions see note under s 3C . S 3C(2) formerly read:

3C(2)
Without limiting subsection (1), a reference in item 160 of the table to assessed MRRT includes any general interest charge due and payable in relation to such an amount.

S 3C(2) substituted by No 88 of 2013, s 3 and Sch 7 item 185, effective 1 July 2012. S 3C(2) formerly read:

3C(2)
Without limiting subsection (1), a reference in item 160 of the table to assessed MRRT includes:

(a) any general interest charge due and payable in relation to such an amount; and

(b) a quarterly MRRT instalment that is due under section 115-25 in Schedule 1 to the Taxation Administration Act 1953 ; and

(c) any general interest charge due and payable in relation to such an instalment.

S 3C(2) inserted by No 14 of 2012, s 3 and Sch 3 item 89, effective 1 July 2012. No 14 of 2012 (as amended by No 88 of 2013), s 3 and Sch 4 was repealed by No 96 of 2014, s 3 and Sch 1 item 46, effective 30 September 2014, contains the following application and transitional provisions:

Schedule 4 - Application and transitional provisions

Part 1 - Preliminary
1 Application of Act
1
The MRRT law extends to matters and things whether occurring before or after 1 July 2012 (except where a contrary intention appears). 1A Administration of this Schedule
1A
The Commissioner has the general administration of this Schedule.
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S 1A inserted by No 88 of 2013, s 3 and Sch 7 item 72, effective 1 July 2012.

Part 2 - General liability rules
2 Modified time of supply for prepayments before 1 July 2012
2
Paragraph 30-35(a) of the Minerals Resource Rent Tax Act 2012 is disregarded in working out the time a miner makes a supply of a taxable resource or thing produced using a taxable resource if consideration for the supply is received or becomes receivable at a time before 1 July 2012. 3 Recoupment or offsetting of mining expenditure
3
An amount is included under section 30-40 of the Minerals Resource Rent Tax Act 2012 in a miner ' s mining revenue for a mining project interest for the MRRT year starting on 1 July 2012 to the extent that:

(a) the amount is received, or becomes receivable, before the start of that MRRT year; and

(b) had the amount been received, or become receivable, in that MRRT year, it would have given rise under that section to an amount of mining revenue for the mining project interest for the miner. 4 Compensation for loss of taxable resources
4
Section 30-50 of the Minerals Resource Rent Tax Act 2012 does not apply in relation to amounts relating to loss of, destruction of or damage that happens to a taxable resource before 1 July 2012. 5 Hire purchase agreements entered into before 1 July 2012
5
Without limiting section 35-55 of the Minerals Resource Rent Tax Act 2012 , that section also applies in relation to hire purchase agreements entered into before 1 July 2012.
Note:

The property may be a starting base asset if the requirements in Subdivision 80-C of the Minerals Resource Rent Tax Act 2012 are met.

Part 3 - MRRT allowances
6 Royalty amounts paid on taxable resources extracted before 1 July 2012
6
To avoid doubt, a liability a miner incurs on or after 1 July 2012 gives rise to a royalty credit under section 60-20 of the Minerals Resource Rent Tax Act 2012 if the requirements in that section are met, whether the relevant taxable resource was extracted on, before, or after that day.
Part 4 - Specialist liability rules
7 Combining mining project interests before commencement
Combining mining project interests

7(1)
Two or more mining project interests are taken by Division 115 of the Minerals Resource Rent Tax Act 2012 to be the same mining project interest from a particular time before 1 July 2012 if those interests would be taken to be the same mining project interest under that Division from that time if the time was after 1 July 2012.

Downstream integration of mining project interests

7(2)
If:

(a) disregarding paragraph 255-10(d) of the Minerals Resource Rent Tax Act 2012 (choosing to treat mining project interests as integrated), a mining project interest would have been integrated with another mining project interest at a time during the period:

(i) starting on 2 May 2010; and

(ii) ending just before the start of 1 July 2012; and

(b) the miner makes a valid choice under section 255-20 of that Act on or before the day on which the obligation to give an MRRT return for the first MRRT year falls due;
the requirement in paragraph 255-10(d) of that Act is taken to be satisfied at all times during the period starting at the time mentioned in paragraph (a) of this subitem and ending when the miner makes that choice.

8 Transferring and splitting mining project interests
8
To avoid doubt, Divisions 120 and 125 of the Minerals Resource Rent Tax Act 2012 apply in relation to mining project interests before 1 July 2012 in the same way as those Divisions apply in relation to mining project interests after that day. 9 Transferring and splitting pre-mining project interests
9
To avoid doubt, Divisions 145 and 150 of the Minerals Resource Rent Tax Act 2012 apply in relation to pre-mining project interests before 1 July 2012 in the same way as those Divisions apply in relation to pre-mining project interests after that day. 10 Substituted accounting periods
10
Despite section 10-25 of the Minerals Resource Rent Tax Act 2012 , if:

(a) an entity has, under section 18 of the Income Tax Assessment Act 1936 , accounting periods that are not financial years; and

(b) one of those accounting periods starts before 1 July 2012 and ends after that day;
the period starting on 1 July 2012 and ending at the end of that accounting period is an MRRT year .

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S 10 amended by No 88 of 2013, s 3 and Sch 7 item 73, by substituting " an entity " for " a miner " in para (a), effective 1 July 2012.

11 Schemes entered into before 2 May 2010
11
Without limiting Division 210 of the Minerals Resource Rent Tax Act 2012 (or that Division as it applies because of item 12 of this Schedule), that Division also applies in relation to a scheme if:

(a) the scheme was entered into before 2 May 2010; and

(b) it is reasonable to conclude that an entity (whether alone or with others) would have entered into or carried out the scheme, or part of the scheme, with the purpose mentioned in paragraph 210-10(1)(c) of that Act had the MRRT law been in force when the scheme was entered into. 12 Schemes to increase the base value of starting base assets
12(1)
Without limiting Division 210 of the Minerals Resource Rent Tax Act 2012 , that Division also applies as if an entity gets or got an MRRT benefit from a scheme if:

(a) the entity holds a starting base asset; and

(b) the base value of that asset for the first MRRT year is, or could reasonably be expected to be, larger than it would be apart from the scheme.

12(2)
For the purposes of subitem (1), the Commissioner may make, under section 210-25 of the Minerals Resource Rent Tax Act 2012 , a determination stating the base value of the starting base asset for the first MRRT year.

12(3)
This item applies to property or rights that are expected to be starting base assets as mentioned in subsection 117-20(2) in Schedule 1 to the Taxation Administration Act 1953 as if the property or rights were a starting base asset.
13 Choice to consolidate for MRRT purposes before commencement
13
Despite paragraph 215-10(4)(a) of the Minerals Resource Rent Tax Act 2012 , a choice that the head company of a consolidated group or MEC group or the provisional head company of a MEC group makes under section 215-10 of that Act has effect on and after a day (the day of effect) if:

(a) the choice is made on 1 July 2012 or within such further time as the Commissioner allows; and

(b) the day of effect is between 2 May 2010 and the day the choice is made; and

(c) the consolidated group or MEC group existed on the day of effect; and

(d) the company notifies the Commissioner, under subsection 215-10(3) of that Act, that the choice is to apply from the day of effect.
Part 5 - Administration
14 Reporting requirements for transfers and splits of interests before 1 July 2012
14(1)
Without limiting Division 121 in Schedule 1 to the Taxation Administration Act 1953 , that Division also applies in relation to a mining project transfer, mining project split, pre-mining project transfer or pre-mining project split that happened between 1 May 2010 and 30 June 2012.

14(2)
However, despite paragraphs 121-10(4)(b) and (c) in that Schedule, an entity ' s obligation to give a notice that arises because of subitem (1) is taken to have been complied with if it is given by the later of the following:

(a) 21 July 2012;

(b) 21 days after receiving a notice that another entity is obliged to give the entity because of subitem (1).
15 Starting base assessments
15(1)
Without limiting Division 155 in Schedule 1 to the Taxation Administration Act 1953 , that Division also applies in relation to a starting base asset as if:

(a) the base value of the starting base asset for the first MRRT year were an assessable amount within the meaning of that Division that was mentioned in column 1 of the table in subsection 155-15(1) of that Division; and

(b) a starting base return for that year in relation to the starting base asset were a document mentioned in column 3 of that table in relation to that assessable amount; and

(c) the Commissioner were the recipient mentioned in column 2 of that table in relation to that starting base return.
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S 15(1) amended by No 88 of 2013, s 3 and Sch 7 item 74, by inserting para (c), effective 1 July 2012.

15(2)
This item applies to property or rights that are expected to be starting base assets as mentioned in subsection 117-20(2) in Schedule 1 to the Taxation Administration Act 1953 as if the property or rights were a starting base asset.

15(3)
Without limiting subitem (1), from the first time an assessment (a general assessment ) is made of the MRRT payable by an entity for an MRRT year (or that no MRRT is payable by the entity for the year):

(a) an assessment (a starting base assessment ) that the Commissioner is treated as having made because of subsection 155-15(1) in Schedule 1 to the Taxation Administration Act 1953 in relation to that base value is taken, for the purposes of this Act, to form part of the general assessment; and

(b) any objection against the general assessment under section 155-90 in Schedule 1 to that Act must not relate to matters to which the starting base assessment relates; and

(c) any amendment of the general assessment under Subdivision 155-B in that Schedule must not relate to matters to which the starting base assessment relates, except to the extent necessary to give effect to the starting base assessment (including the starting base assessment as amended).
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S 15(3) inserted by No 88 of 2013, s 3 and Sch 7 item 75, effective 1 July 2012.

15(4)
Without limiting sections 155-45 to 155-60 in Schedule 1 to that Act, the Commissioner may amend a general assessment at any time to the extent necessary to give effect to the starting base assessment (including the starting base assessment as amended).
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S 15(4) inserted by No 88 of 2013, s 3 and Sch 7 item 75, effective 1 July 2012.

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References in the instrument or document
Item	Column 1	Column 2
1	trade support loan	Australian apprenticeship support loan
2	accumulated TSL debt	accumulated AASL debt
3	compulsory TSL repayment amount	compulsory AASL repayment amount
4	former accumulated TSL debt	former accumulated AASL debt
5	instalment of trade support loan	instalment of Australian apprenticeship support loan
6	repayable TSL debt	repayable AASL debt
7	TSL debt	AASL debt
8	voluntary TSL repayment	voluntary AASL repayment