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

Schedule 16   PAYG instalments consequential amendments

Taxation (Interest on Overpayments and Early Payments) Act 1983

28   Subsection 8H(1)

After "applies", insert "to a person who is an instalment taxpayer or a relevant entity".

Note: The heading to section 8H is altered by omitting " and instalment taxpayers ", and substituting " , instalment taxpayers and full self-assessment taxpayers ".