1Petroleum Resource Rent Tax (Interest on Underpayments) Act 1987

--- 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 (Interest on Underpayments) Act 1987   No. 144 of 1987           An Act to impose an interest charge in respect of underpayments of certain amounts payable under the Petroleum Resource Rent Tax Assessment Act 1987       Contents [1 Short title](#_Toc425252445) [2 Commencement](#_Toc425252446) [3 Imposition of interest charge](#_Toc425252447)      Petroleum Resource Rent Tax (Interest on Underpayments) Act 1987   No. 144 of 1987       An Act to impose an interest charge in respect of underpayments of certain amounts payable under the Petroleum Resource Rent Tax Assessment Act 1987 [Assented to 18 December 1987] The Parliament of Australia enacts: ##### 1  Short title   This Act may be cited as the Petroleum Resource Rent Tax (Interest on Underpayments) Act 1987. ##### 2  Commencement   This Act shall come into operation on the day on which the Petroleum Resource Rent Tax Assessment Act 1987 comes into operation. ##### 3  Imposition of interest charge   Interest that is payable in accordance with section 65 of the Petroleum Resource Rent Tax Assessment Act 1987 is imposed by this Act.