The interest arrangements outlined in this fact sheet apply to:
- early payments of tax made by taxpayers on or after 1 July 1994 in relation to the 1993–94 or later income years
- overpayments of tax arising on or after 1 July 1994 in relation to the 1993–94 or later income years
- delayed refunds of running balance account (RBA) surpluses that arose on or after 1 July 2000.