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SHORTFALL INTEREST CHARGE (IMPOSITION) ACT 2005 No. 76, 2005 - SECT 3
Imposition
- (1)
- Shortfall 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:
"shortfall interest charge" means the charge worked out under
Division 280 in Schedule 1 to the Taxation Administration Act 1953
.
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