182
CurrentApplication of s 61 (Interest on particular overpayments following court’s or QCAT’s decision)
Part 13Repeal, savings and transitional provisions
Division 11Transitional provisions for Royalty Legislation Amendment Act 2020
182 Application of s 61 (Interest on particular overpayments following court’s or QCAT’s decision)
(1)
A reference in section 61(1)(a) to a decision of the Supreme Court under section 70C includes a decision, made after the commencement, relating to a pre-commencement liability.
(2)
A reference in section 61(1)(b) to an application by a taxpayer does not include an application relating to a pre-commencement liability.
(3)
A reference in section 61(1)(c) to a decision of QCAT includes a decision, made after the commencement, relating to a pre-commencement liability.
This Act’s bill:Explanatory memorandum
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.