1Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Act 2006

--- meta-content-style-type: text/css meta-content-type: application/xhtml+xml; charset=utf-8 --- ?xml version="1.0" encoding="utf-8" standalone="no"?>              Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Act 2006   No. 79, 2006           An Act to impose instalment transfer interest charge as a tax in some circumstances       Contents 1 Short title 2 Commencement 3 Imposition        Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Act 2006 No. 79, 2006       An Act to impose instalment transfer interest charge as a tax in some circumstances [Assented to 30 June 2006] The Parliament of Australia enacts: 1  Short title   This Act may be cited as the Petroleum Resource Rent Tax (Instalment Transfer Interest Charge Imposition) Act 2006. 2  Commencement   This Act commences, or is taken to have commenced, on 1 July 2006. 3  Imposition  (1) Instalment transfer 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: instalment transfer interest charge means the charge payable under section 98A of the Petroleum Resource Rent Tax Assessment Act 1987.       [Minister’s second reading speech made in— House of Representatives on 25 May 2006 Senate on 15 June 2006] (74/06)