Taxation (Interest on Overpayments and Early Payments) Act 1983

PART IIG - INTEREST ON CERTAIN AMOUNTS OF TAX ON NO-TFN CONTRIBUTIONS INCOME OF SUPERANNUATION PROVIDERS  

SECTION 8ZF  

8ZF   RATE OF INTEREST  

Interest under this Part is payable at the base interest rate (within the meaning of the Tax Act).

Note:

For the meaning of base interest rate see section 8AAD of the Taxation Administration Act 1953 .