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.
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