Taxation (Interest on Overpayments and Early Payments) Act 1983

Pt IIA inserted by No 181 of 1994.

Archived:

S 8A(1)(a)(iv), (vi) to (x) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 items 305 and 306, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

S 8A(1) amended by No 61 of 2023, s 3 and Sch 1 item 152, by substituting " AASL " for " TSL " in para (a)(iid), effective 1 January 2024. For transitional provisions, see note under s 3C .

S 8A(1) amended by No 116 of 2018, s 3 and Sch 1 item 63, by inserting para (a)(iiaa), effective 1 July 2019.

S 8A(1) amended by No 8 of 2019, s 3 and Sch 8 items 64 and 65, by substituting " former section 163A " for " section 163A " in para (a)(va) and " former section 163B " for " section 163B " in para (a)(vb), effective 1 April 2019.

S 8A(1) amended by No 169 of 2015, s 3 and Sch 1 item 103, by inserting para (a)(iib) and (a)(iic), effective 1 January 2016.

S 8A(1) amended by No 82 of 2014, s 3 and Sch 1 item 28, by inserting para (a)(iid), effective 18 July 2014. For transitional provision see note under definition of " compulsory TSL repayment amount " .

S 8A(1) amended by No 88 of 2013, s 3 and Sch 7 item 227, by substituting " , or former section 170AA, " for " or 170AA " in para (a)(vb), effective 28 June 2013.

S 8A(1) amended by No 56 of 2010, s 3 and Sch 6 item 39, by repealing para (a)(ii), effective 3 June 2010. Para (a)(ii) formerly read:

(ii) HEC assessment debt; or

S 8A(1) amended by No 101 of 2006 , s 3 and Sch 2 items 972 and 973, by inserting " and " at the end of para (a)(vb) and substituting para (b), effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive . Para (b) formerly read:

(b) the payment is made more than 14 days before:

(i) if subparagraph (ii) does not apply - the day (the " appropriate due day " ) on which the tax, debt, interest, amount or instalment concerned becomes due and payable; or

(ii) if the person is a relevant entity or an instalment taxpayer and the payment is of, or on account of, income tax payable under an assessment under section 166A of the Tax Act - the final instalment day (also the appropriate due day ) in respect of the year of income in respect of which the income tax is payable; or

(iii) if the person is a relevant entity or an instalment taxpayer and the payment is of, or is on account of, income tax payable under an assessment under section 166, 167 or 168 of the Tax Act - the day (also the appropriate due day ) on which that tax becomes due and payable;

S 8A(1) amended by No 75 of 2005; No 150 of 2003; No 11 of 1999 and No 169 of 1995.

Archived:

S 8A(1A) repealed as inoperative by No 101 of 2006 , s 3 and Sch 1 item 307, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive .

S 8A(2) amended by No 61 of 2023, s 3 and Sch 1 item 153, by substituting " AASL " for " TSL " in para (bd), effective 1 January 2024. For transitional provisions, see note under s 3C .

S 8A(2) amended by No 116 of 2018, s 3 and Sch 1 item 64, by inserting para (baa), effective 1 July 2019.

S 8A(2) amended by No 169 of 2015, s 3 and Sch 1 item 104, by inserting para (bb) and (bc), effective 1 January 2016.

S 8A(2) amended by No 82 of 2014, s 3 and Sch 1 item 29, by inserting para (bd), effective 18 July 2014. For transitional provision see note under definition of " compulsory TSL repayment amount " .

S 8A(2) amended by No 56 of 2010, s 3 and Sch 6 item 40, by repealing para (b), effective 3 June 2010. Para (b) formerly read:

(b) HEC assessment debt; or

S 8A(2) amended by No 101 of 2006 , s 3 and Sch 2 item 974, by omitting " or section 20B of the Loan (Income Equalisation Deposits) Act 1976 " after " of the Tax Act " , effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 8A(2) amended by No 150 of 2003, s 3 and Sch 2 item 164, by inserting para (ba), effective 1 January 2004.

S 8A inserted by No 181 of 1994.