Document ID: chunk:federal_register_of_legislation:C2006C00582:section:3
Version: federal_register_of_legislation:C2006C00582
Segment Type: section
Provision Reference: s 3
Character Range: 989–2707

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 Part IIA of the Taxation Administration Act 1953.
Notes to the General Interest Charge (Imposition) Act 1999

Note 1

The General Interest Charge (Imposition) Act 1999 as shown in this compilation comprises Act No. 6, 1999 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Acts
Act                                                             Number     Date          Date of commencement                                                        Application, saving or transitional provisions
                                                                and year   of Assent
General Interest Charge (Imposition) Act 1999                   6, 1999    31 Mar 1999   31 Mar 1999
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006  101, 2006  14 Sept 2006  Schedule 2 (items 1017, 1022) and Schedule 6 (items 1, 6–11): Royal Assent  Sch. 6 (items 1, 6–11)

Table of Amendments
ad. = added or inserted     am. = amended     rep. = repealed     rs. = repealed and substituted
Provision affected                                                                                How affected
S. 3....................                                                                          am. No. 101, 2006

Table A

Application, saving or transitional provisions

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (No. 101, 1997)