Taxation (Interest on Overpayments and Early Payments) Act 1983

Pt IIIA heading substituted by No 8 of 2019, s 3 and Sch 8 item 66, effective 1 April 2019. The heading formerly read:

PART IIIA - INTEREST ON OVERPAYMENTS RESULTING FROM CERTAIN REMISSIONS, REFUNDS AND CREDITS

Pt IIIA inserted by No 181 of 1994.

S 12C amended by No 101 of 2006 , s 3 and Sch 2 item 994, by substituting " the base interest rate (within the meaning of the Tax Act) " for " such annual rate or rates as are provided for by section 214A of the Tax Act " , effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 12C amended by No 11 of 1999; and inserted by No 181 of 1994.