Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2
Character Range: 1005314–1006307

2                          *general interest charge on the unpaid amount of *Australian IIR/UTPR tax or *Australian DMT tax for a *Fiscal Year  each of the following entities:
                                                                                                                                                (a) an entity that is the trustee of the trust at the end of the Fiscal Year;
                                                                                                                                                (b) an entity that is the trustee of the trust at a time that is:
                                                                                                                                                (i) after the end of the Fiscal Year; and
                                                                                                                                                (ii) before the general interest charge has been paid.