Taxation (Interest on Overpayments and Early Payments) Act 1983

PART IIC - INTEREST ON OVERPAYMENTS RESULTING FROM CERTAIN AMENDMENTS OF ASSESSMENTS MADE UNDER THE SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997  

SECTION 8N  

8N   PERIOD OF INTEREST  

The interest is payable for the period that:

(a) started on the later of the following days:

(i) the day on which the amount of the surcharge or advance instalment was paid;

(ii) the day by which the amount of the surcharge or advance instalment was required to be paid; and

(b) ends on the day on which the assessment was amended.