Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 10  

Part 3   TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983

6   Application

The amendments made by items 4 and 5 apply to a payment of, or on

account of, interest or income tax in respect of the 1993-94 year of

income or any later year of income, where the payment is made on or

after 1 July 1994.