Taxation (Interest on Overpayments and Early Payments) Act 1983
3(1)
Amended by:
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024 (assent 31/5/2024)
4-Sch1-Cl75
| Commenced | Action | Note |
| 14/10/2024 | Amend | Amended definition 'Tribunal' |
| 14/10/2024 | Amend | Amended definition 'decision to which this Act applies' |
Trade Support Loans Amendment Act 2023 (assent 21/8/2023)
3-Sch1-Cl149
| Commenced | Action | Note |
| 1/01/2024 | Amend | Inserted definition 'compulsory AASL repayment amount' |
3-Sch1-Cl150
| Commenced | Action | Note |
| 1/01/2024 | Amend | Repealed definition 'compulsory TSL repayment amount' |
Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018 (assent 25/9/2018)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl61
| Commenced | Action | Note |
| 1/07/2019 | Amend | Inserted definition 'compulsory VETSL repayment amount' |
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl50
| Commenced | Action | Note |
| 1/07/2017 | Amend | Inserted definition 'diverted profits tax' |
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (assent 29/11/2016)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch10-Cl48
| Commenced | Action | Note |
| 1/07/2018 | Amend | Amended definition of 'income tax crediting amount' |
Labor 2013-14 Budget Savings (Measures No. 2) Act 2015 (assent 11/12/2015)
Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1cl100
| Commenced | Action | Note |
| 1/01/2016 | Amend | Inserted definition 'compulsory ABSTUDY SSL repayment amount' |
3-Sch1cl101
| Commenced | Action | Note |
| 1/01/2016 | Amend | Inserted definition of 'compulsory SSL repayment amount' |
Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (assent 5/09/2014)
Explanatory Memorandum - REPS
Suplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch1-Cl109
| Commenced | Action | Note |
| 30/09/2014 | Amend | Amended definition of 'decision to which this Act applies' |
Trade Support Loans (Consequential Amendments) Act 2014 (assent 17/07/2014)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl25
| Commenced | Action | Note |
| 18/07/2014 | Amend | Inserted definition of 'compulsory TSL repayment amount' |
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (assent 29/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl85
| Commenced | Action | Note |
| 29/06/2013 | Amend | Amended definition of 'decision to which this Act applies' |
3-Sch1-Cl86
| Commenced | Action | Note |
| 29/06/2013 | Amend | Amended definition of 'Income tax credit amount' |
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl184
| Commenced | Action | Note |
| 1/07/2012 | Amend | Amended definition of 'decision to which this Act applies' |
Fairer Private Health Insurance Incentives Act 2012 (assent 4/04/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl43
| Commenced | Action | Note |
| 1/07/2012 | Amend | Amended definition of 'decision to which this act applies' |
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (assent 29/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch3-Cl86
| Commenced | Action | Note |
| 1/07/2012 | Amend | Amended definition of 'decision to which this act applies' |
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch6-Cl247
| Commenced | Action | Note |
| 21/03/2012 | Amend | Amended definition of 'income tax law' |
Australian National Registry of Emissions Units Act 2011 (assent 15/09/2011)
3-Sch1-Cl16
| Commenced | Action | Note |
| 29/06/2012 | Amend | Amended definition of 'income tax crediting amount' |
Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)
Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch6-Cl37
| Commenced | Action | Note |
| 3/06/2010 | Amend | Omitted definition of 'HEC assessment debt' |
Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)
Explanatory Memorandum - REPS
Second Reading Speech - SEN
3-Sch1-Cl213
| Commenced | Action | Note |
| 24/09/2007 | Amend | Amended definition of 'income tax crediting amount' |
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl300
| Commenced | Action | Note |
| 14/09/2006 | Amend | Omitted definition of 'final instalment day' |
3-Sch2-Cl971
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'income tax crediting amount' |
3-Sch5-Cl158
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'decision to which this Act applies' |
3-Sch5-Cl159
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'decision to which this Act applies' |
3-Sch5-Cl160
| Commenced | Action | Note |
| 14/09/2006 | Amend | Substituted definition of 'objection' |
International Tax Agreements Amendment Act (No. 1) 2006 (assent 14/09/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl9
| Commenced | Action | Note |
| 14/09/2006 | Amend | Amended definition of 'decision to which this Act applies' |
Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch7-Cl194
| Commenced | Action | Note |
| 1/07/2006 | Amend | Amended definition of 'decision to which this Act applies' |
3-Sch7-Cl195
| Commenced | Action | Note |
| 1/07/2006 | Amend | Amended definition of 'decision to which this Act applies' |
3-Sch7-Cl196
| Commenced | Action | Note |
| 1/07/2006 | Amend | Amended definition of 'decision to which this Act applies' |
3-Sch7-Cl197
| Commenced | Action | Note |
| 1/07/2006 | Amend | Amended definition of 'decision to which this Act applies' |
3-Sch7-Cl198
| Commenced | Action | Note |
| 1/07/2006 | Amend | Amended definition of 'decision to which this Act applies' |
3-Sch7-Cl199
| Commenced | Action | Note |
| 1/07/2006 | Amend | Amended definition of 'person' |
3-Sch7-Cl200
| Commenced | Action | Note |
| 1/07/2006 | Amend | Amended definition of 'relevant tax' |
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 (assent 29/06/2005)
Explanatory Memorandum - REPS
Second Reading Speech - REPS
3-Sch1-Cl27
| Commenced | Action | Note |
| 29/06/2005 | Amend | Amended definition of 'relevant tax' |
3-Sch1-Cl28
| Commenced | Action | Note |
| 29/06/2005 | Amend | Amended definition of 'relevant tax' |
Taxation Laws Amendment (Research and Development) Act 2001 (assent 1/10/2001)
Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS
3-Sch3-Cl14
| Commenced | Action | Note |
| 1/10/2001 | Amend | Amended definition of 'income tax crediting amount' |
Taxation Laws Amendment Act (No. 3)1998 (assent 23/06/1998)
Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
SECOND READING SPEECH - REPS
SECOND READING SPEECH - SEN
3-Sch4-Cl66
| Commenced | Action | Note |
| 23/06/1998 | Amend | Amended definition of 'relevant tax' |
3-Sch4-Cl67
| Commenced | Action | Note |
| 23/06/1998 | Amend | Amended definition of 'relevant tax' |
3-Sch4-Cl68
| Commenced | Action | Note |
| 23/06/1998 | Amend | Amended definition of 'relevant tax' |