1Taxation (Interest on Non-resident Trust Distributions) Act 1990

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Taxation (Interest on Non-resident Trust Distributions) Act 1990

 

No. 124 of 1990

 

 

 

 

 

An Act to impose an interest charge in respect of distributions from certain trust estates

 

 

 

Contents

1 Short title

2 Commencement

3 Imposition of interest charge

 

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Taxation (Interest on Non-resident Trust Distributions) Act 1990

No. 124 of 1990

 

 

 

An Act to impose an interest charge in respect of distributions from certain trust estates

[Assented to 28 December 1990]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the Taxation (Interest on Non-resident Trust Distributions) Act 1990.

2  Commencement

  This Act commences on the day on which it receives the Royal Assent.

3  Imposition of interest charge

  Interest that is payable in accordance with section 102AAM of the Income Tax Assessment Act 1936 is imposed by this Act.