22A   Tax to be paid into Roads and Maritime Services Fund

(1)  In this section:

Roads Fund means the Roads and Maritime Services Fund established under the Transport Administration Act 1988.

(2)  There is appropriated by this section for payment out of the Consolidated Fund into the Roads Fund all amounts received on or after 1 January 1990 in payment of tax under this Act.

(3)  It does not matter that any amount appropriated under subsection (2) became payable before 1 January 1990.

(4)  There is payable out of the Roads Fund such amounts as may become payable under this Act by way of refunds of tax (being tax paid on or after 1 January 1990).