Federal Register of Legislation - Australian Government

Primary content

Act No. 144 of 1987 as made
An Act to impose an interest charge in respect of underpayments of certain amounts payable under the Petroleum Resource Rent Tax Assessment Act 1987
Administered by: Treasury
Date of Assent 18 Dec 1987
Table of contents.

 

 

 

 

 

 

Petroleum Resource Rent Tax (Interest on Underpayments) Act 1987

 

No. 144 of 1987

 

 

 

 

 

An Act to impose an interest charge in respect of underpayments of certain amounts payable under the Petroleum Resource Rent Tax Assessment Act 1987

  

  

  



 

 

Petroleum Resource Rent Tax (Interest on Underpayments) Act 1987

 

No. 144 of 1987

 

 

 

An Act to impose an interest charge in respect of underpayments of certain amounts payable under the Petroleum Resource Rent Tax Assessment Act 1987

[Assented to 18 December 1987]

The Parliament of Australia enacts:

1  Short title

                   This Act may be cited as the Petroleum Resource Rent Tax (Interest on Underpayments) Act 1987.

2  Commencement

                   This Act shall come into operation on the day on which the Petroleum Resource Rent Tax Assessment Act 1987 comes into operation.

3  Imposition of interest charge

                   Interest that is payable in accordance with section 65 of the Petroleum Resource Rent Tax Assessment Act 1987 is imposed by this Act.