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General Interest Charge (Imposition) Bill 1998

  • - C2004B00315
A Bill for an Act to impose general interest charge as a tax in some circumstances
For authoritative information on the progress of bills and on amendments proposed to them, please see the House of Representatives Votes and Proceedings, and the Journals of the Senate as available on the Parliament House website.
Introduced HR 10 Dec 1998

General Interest Charge (Imposition) Bill 1998
First Reading

1998

The Parliament of the

Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

General Interest Charge (Imposition) Bill 1998

No. , 1998

(Treasury)

A Bill for an Act to impose general interest charge as a tax in some circumstances

ISBN: 0642 387753

Contents

A Bill for an Act to impose general interest charge as a tax in some circumstances

The Parliament of Australia enacts:

1 Short title
This Act may be cited as the General Interest Charge (Imposition) Act 1998.

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

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.