Taxation (Interest on Overpayments and Early Payments) Act 1983

Submitted by Richard_Li on Fri, 02/17/2023 - 00:42

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Distinguished Terms in this instrument

Term(s)	Definition	Defined in Legislation	See Section(s)
BAS amount	has the same meaning as in subsection 995‐1(1) of the Tax Act.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 12AF Definitions
Commissioner	means the of Taxation.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation
compulsory ABSTUDY SSL repayment amount	means an amount that: (a) is required to be paid in respect of an accumulated ABSTUDY SSL debt under section 10F; and (b) is included in a notice of assessment made under section 10H.	Student Assistance Act 1973	Student Assistance Act 1973 - 3 Interpretation Student Assistance Act 1973 - 10F Liability to repay amounts
compulsory repayment amount	means an amount that: (a) is required to be paid in respect of an * accumulated HELP debt under section 1541 or 15416; and	Higher Education Support Act 2003	Higher Education Support Act 2003 - 154-1 Liability to repay amounts Higher Education Support Act 2003 - 154-1 Liability to repay amounts
compulsory SSL repayment amount	means an amount that: (a) is required to be paid in respect of an accumulated SSL debt under section 1061ZVHA; and (b) is included in a notice of assessment made under section 1061ZVHC.	Social Security Act 1991	Social Security Act 1991 - 1061ZVHA Liability to repay amounts Social Security Act 1991 - 19AA Student start‐up loan definitions Social Security Act 1991 - 19AA Student start‐up loan definitions Social Security Act 1991 - 1061ZVHA Liability to repay amounts
compulsory TSL repayment amount	means an amount that: (a) is required to be paid in respect of an accumulated TSL debt under section 46 or 47A; and (b) is included in a notice of assessment made under section 48.	Trade Support Loans Act 2014	Trade Support Loans Act 2014 - 5 Definitions Trade Support Loans Act 2014 - 46 Liability to repay amounts
compulsory VETSL repayment amount	means an amount that: (a) is required to be paid in respect of an accumulated VETSL debt under section 23EA or 23EC; and (b) is included in a notice of an assessment made under section 23EE.	VET Student Loans Act 2016	VET Student Loans Act 2016 - 6 Definitions VET Student Loans Act 2016 - 23EA Compulsory repayments
decision to which this Act applies	means: (a) a decision of the Commissioner upon an objection; or (b) a decision of the Tribunal in relation to an objection; or (c) a decision of a court in relation to:	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation
Deputy Commissioner	means a of Taxation.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation
FS assessment debt	means an amount that is required to be paid in respect of an accumulated FS debt under section 12ZK and is included in a notice of an assessment made under section 12ZM.	Student Assistance Act 1973	Student Assistance Act 1973 - 3 Interpretation Student Assistance Act 1973 - 12ZK Compulsory payments in respect of accumulated FS debt
full self‐assessment taxpayer	has the same meaning as in subsection 6(1) of the Tax Act.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation
income tax	means: (a) income tax as defined in subsection 6(1) of the Tax Act; or (b) Medicare Levy payable in accordance with Part VIIB of the Tax Act.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation
late payment interest	, in respect of an amount, means interest payable solely to compensate for the time value of the amount.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation
person	includes: (a) a body politic; and (b) a body corporate; and (c) a partnership; and (d) any other unincorporated association or body of persons.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation
petroleum resource rent tax amount	has the same meaning as in subsection 995‐1(1) of the Tax Act.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 12AF Definitions
provide correlative relief	has the meaning given by section 3A.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3A Provision of correlative relief
RBA surplus	has the same meaning as in section 8AAZA.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 12AF Definitions
relevant tax	has the meaning given by section 3C.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3C Meaning of relevant tax
Second Commissioner	means a of Taxation.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation
Tribunal	means the Administrative Appeals .	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation