Taxation (Interest on Overpayments and Early Payments) Act 1983

Pt IIC inserted by No 71 of 1997.

S 8P amended by No 101 of 2006 , s 3 and Sch 2 item 983, by substituting " the base interest rate (within the meaning of the Tax Act) " for " such annual rate or rates as are provided for by section 214A of the Income Tax Assessment Act " , effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 8P amended by No 11 of 1999; and inserted by No 71 of 1997.