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

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 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.