63ADHA must make tax‑equivalent payments to the Commonwealth

#### 63A DHA must make tax‑equivalent payments to the Commonwealth (1) The Minister may inform DHA in writing of arrangements that are to apply to DHA in relation to a tax‑equivalent payment to be made by DHA to the Commonwealth in respect of each financial year. (2) To avoid doubt, an instrument under subsection (1) may relate to more than 1 financial year. (3) The amount of the payment to be made under the arrangements is to be worked out having regard to the purpose of ensuring that DHA does not enjoy net competitive advantages over its competitors because of: (a) the operation of section 63 (exemption from State and Territory taxation); or (b) any other exemption from taxation liability applying to DHA. (4) DHA must pay the amount to the Commonwealth within 4 months after the end of the financial year concerned, unless the Minister determines a period other than 4 months within which the amount, or a specified part of the amount, must be paid.