A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 15   Consequential amendment of indirect tax law

Taxation Administration Act 1953

11   At the end of section 8AAZLG

Add:

Note: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in making the payment under subsection (2).