Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Taxation (Interest on Overpayments and Early Payments) Act 1983

973   Paragraph 8A(1)(b)

Repeal the paragraph, substitute:

(b) the payment is made more than 14 days before the day (the appropriate due day ) on which the tax, debt, interest, amount or instalment concerned becomes due and payable;