3CMeaning of relevant tax

#### 3C Meaning of relevant tax In this Act: > relevant tax means any of these: ```html <table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="2" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Relevant taxes</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Type of tax</span></p></td></tr></thead><tbody><tr><td style="width:21.95pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:310.75pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Tax as defined in subsection</span><span> </span><span>6(1) of the Tax Act</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>15</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>General interest charge under former section</span><span> </span><span>170AA of the </span><span style="font-style:italic">Income Tax Assessment Act 1936</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>20</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Shortfall interest charge under Division</span><span> </span><span>280 in Schedule</span><span> </span><span>1 to the </span><span style="font-style:italic">Taxation Administration Act 1953</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>25</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Interest under section</span><span> </span><span>102AAM of the Tax Act</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>30</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Diverted profits tax</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>45</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Amounts that are treated under Subdivision</span><span> </span><span>154</span><span>‑</span><span>D of the </span><span style="font-style:italic">Higher Education Support Act 2003</span><span> as if they were income tax</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>45A</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Amounts that are treated under Division</span><span> </span><span>6 of Part</span><span> </span><span>3A of the </span><span style="font-style:italic">VET Student Loans Act 2016</span><span> as if they were income tax</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>46</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Amounts that are treated under Part</span><span> </span><span>2AA.5 of the </span><span style="font-style:italic">Social Security Act 1991</span><span> as if they were income tax</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>47</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Amounts that are treated under Division</span><span> </span><span>6 of Part</span><span> </span><span>2 of the </span><span style="font-style:italic">Student Assistance Act 1973</span><span> as if they were income tax</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>48</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Amounts that are treated under Part</span><span> </span><span>3.3 of the </span><span style="font-style:italic">Australian Apprenticeship Support Loans Act 2014</span><span> as if they were income tax</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>50</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Amounts that are treated under section</span><span> </span><span>12ZN of the </span><span style="font-style:italic">Student Assistance Act 1973</span><span> as if they were income tax</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>55</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Withholding tax as defined in subsection</span><span> </span><span>6(1) of the Tax Act</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>60</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Liabilities under section</span><span> </span><span>282</span><span>‑</span><span>18 of the </span><span style="font-style:italic">Private Health Insurance Act 2007</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>80</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>An amount payable to the Commissioner under section</span><span> </span><span>16</span><span>‑</span><span>80 in Schedule</span><span> </span><span>1 to the </span><span style="font-style:italic">Taxation Administration Act 1953</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>85</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>An amount payable to the Commissioner under subsection</span><span> </span><span>222AJA(3) of the Tax Act</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>90</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>An amount payable to the Commissioner under Subdivision</span><span> </span><span>16</span><span>‑</span><span>A (other than section</span><span> </span><span>16</span><span>‑</span><span>50) in Schedule</span><span> </span><span>1 to the </span><span style="font-style:italic">Taxation Administration Act 1953</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>91</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Pay as you go withholding non</span><span>‑</span><span>compliance tax</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>92</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>An amount payable to the Commissioner under Subdivision</span><span> </span><span>263</span><span>‑</span><span>A (about foreign revenue claims) in Schedule</span><span> </span><span>1 to the </span><span style="font-style:italic">Taxation Administration Act 1953</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>95</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Trust recoupment tax, applied penalty tax or penalty tax, as defined in subsection</span><span> </span><span>3(1) of the </span><span style="font-style:italic">Trust Recoupment Tax Assessment Act 1985</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>110</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Tax, or additional tax, referred to in subsection</span><span> </span><span>93(1) of the </span><span style="font-style:italic">Fringe Benefits Tax Assessment Act 1986</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>120</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Tax within the meaning of subsection</span><span> </span><span>85(1) of the </span><span style="font-style:italic">Petroleum Resource Rent Tax Assessment Act 1987</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>145</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Indirect tax within the meaning of subsection</span><span> </span><span>995</span><span>‑</span><span>1(1) of the </span><span style="font-style:italic">Income Tax Assessment Act 1997</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>150</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>A penalty or charge payable under Subdivision</span><span> </span><span>105</span><span>‑</span><span>D in Schedule</span><span> </span><span>1 to the </span><span style="font-style:italic">Taxation Administration Act 1953</span></p></td></tr><tr><td style="width:21.95pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>155</span></p></td><td style="width:310.75pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>GST assessed under the </span><span style="font-style:italic">A New Tax System (Goods and Services Tax) Act 1999</span></p></td></tr></tbody></table> ```