Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 7   Miscellaneous amendments

Part 1   Resource rent taxation

Taxation (Interest on Overpayments and Early Payments) Act 1983

186   Section 12AA (heading)

Repeal the heading, substitute:

12AA Entitlement to interest for RBA surpluses after notification of BAS amount or resource rent tax amount