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Brief
The General Interest Charge (Imposition) Act 1999 is an Australian Act that imposes a general interest charge as a tax in certain circumstances. The Act may be cited as the General Interest Charge (Imposition) Act 1999 and commences on the day it receives the Royal Assent.
The Act imposes general interest charge as a tax to the extent that it cannot validly be imposed otherwise than as a tax. In this context, "general interest charge" refers to the charge worked out under Part IIA of the Taxation Administration Act 1953.
This compilation was prepared on October 9, 2006, taking into account amendments up to Act No. 101 of 2006. The text of any amendments not in force on that date is appended in the Notes section.
The operation of certain amendments may be affected by application provisions set out in the Notes section.
This Act was prepared by the Office of Legislative Drafting and Publishing, Attorney-General's Department, Canberra.
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