Commonwealth Numbered Acts Commonwealth Numbered Acts(1) Instalment transfer 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:
instalment transfer interest charge means the charge payable under section 98A of the Petroleum Resource Rent Tax Assessment Act 1987 .
Minister’s second reading speech made in—
House of Representatives on 25 May 2006
Senate on 15 June 2006
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