Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019 (59 of 2019)

Schedule 2   Other amendments

Taxation (Interest on Overpayments and Early Payments) Act 1983

22   After subsection 9(1B)

Insert:

(1C) Subsection (1) does not apply to an overpayment to the extent that the overpayment results from paragraph 417-105(a) of the Income Tax Assessment Act 1997 allowing an amount to be deducted from assessable income (within the meaning of that Act) for an earlier year of income.[Minister's second reading speech made in -