TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990 NO. 124, 1990 

TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990 NO. 124, 1990 
- TABLE OF PROVISIONS

1. Short title  
2. Commencement  
3. Imposition of interest charge  

TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990No. 124, 1990 - LONG TITLE

      An Act to impose an interest charge in respect of
          distributions from certain trust estates

TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990No. 124, 1990
- SECT 1
Short title

                                      (Assented to 28 December 1990)
  1.  This Act may be cited as the Taxation (Interest on Non-resident Trust
Distributions) Act 1990.
(Minister's second reading speech made in
          House of Representatives on 13 September 1990
          Senate on 17 October 1990)

TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990No. 124, 1990
- SECT 2
Commencement

  2. This Act commences on the day on which it receives the Royal Assent.

TAXATION (INTEREST ON NON-RESIDENT TRUST DISTRIBUTIONS) ACT 1990No. 124, 1990
- SECT 3
Imposition of interest charge

  3. Interest that is payable in accordance with section 102AAM of the Income
Tax Assessment Act 1936 is imposed by this Act.