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 Commissioner of Taxation.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation
compulsory AASL repayment amount	has the same meaning as in the Australian Apprenticeship Support Loans Act 2014 .	Taxation (Interest on Overpayments and Early Payments) Act 1983
compulsory ABSTUDY SSL repayment amount	means an amount that:	Student Assistance Act 1973	Student Assistance Act 1973 - 10F Liability to repay amounts Student Assistance Act 1973 - 3 Interpretation
compulsory repayment amount	means an amount that:	Higher Education Support Act 2003
compulsory SSL repayment amount	means an amount that:	Social Security Act 1991	Social Security Act 1991 - 19AA Student start - up loan definitions Social Security Act 1991 - 1061ZVHA Liability to repay amounts
compulsory VETSL repayment amount	means an amount that:	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:	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation
Deputy Commissioner	means a Deputy Commissioner 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:	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:	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 Second Commissioner 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 Tribunal.	Taxation (Interest on Overpayments and Early Payments) Act 1983	Taxation (Interest on Overpayments and Early Payments) Act 1983 - 3 Interpretation