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GENERAL INTEREST CHARGE (IMPOSITION) ACT 1999 No. 6, 1999 - SECT 3

Imposition (1) General interest charge is imposed as a tax by this section, but only to the extent to which that charge cannot validly be imposed otherwise than as a tax.

(2) In this section:

general interest charge means the charge worked out under Division 1 of Part IIA of the Taxation Administration Act 1953 .

(242/98)

[ Minister's second reading speech made in--

House of Representatives on 10 December 1998

Senate on 17 February 1999 ]


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