Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)
Schedule 3 Amendment of other Acts
Part 1 Amendments commencing at the same time as the Minerals Resource Rent Tax Act 2012 commences
Taxation (Interest on Overpayments and Early Payments) Act 1983
89 At the end of section 3C
Add:
(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.
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