Commonwealth Consolidated Acts

GENERAL INTEREST CHARGE (IMPOSITION) ACT 1999 - SECT 3

             (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 Part IIA of the Taxation Administration Act 1953 .