Taxation (Interest on Overpayments and Early Payments) Act 1983

Pt IID repealed by No 23 of 2018, s 3 and Sch 1 item 74, effective 1 April 2018. No 23 of 2018, s 3 and Sch 1 Pt 7 contain the following general application and transitional provisions:

Part 7 - General application and transitional provisions

75 Object  
75
The object of this Part is to ensure that, despite the repeals and amendments made by this Schedule, the full legal and administrative consequences of:

(a) any act done or omitted to be done; or

(b) any state of affairs existing; or

(c) any period ending;

before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.

76 Making and amending assessments, and doing other things, in relation to past matters  
76
Even though an Act is repealed or amended by this Schedule, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument:

(a) making or amending an assessment (including under a provision that is itself repealed or amended);

(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);

in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.

77 Saving of provisions about effect of assessments  
77
If a provision or part of a provision that is repealed or amended by this Schedule deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies. 78 Repeals disregarded for the purposes of dependent provisions  
78
If the operation of a provision (the subject provision ) of any Act or legislative instrument depends to any extent on an Act, or a provision of an Act, that is repealed by this Schedule, the repeal is disregarded so far as it affects the operation of the subject provision. 79 Part does not limit operation of section 7 of the Acts Interpretation Act 1901  
79
This Part does not limit the operation of section 7 of the Acts Interpretation Act 1901 .

Pt IID inserted by No 71 of 1997.

S 8T repealed by No 23 of 2018, s 3 and Sch 1 item 74, effective 1 April 2018. For general application and transitional provisions, see note under Pt IID heading. S 8T formerly read:

SECTION 8T RATE OF INTEREST  
8T
Interest under this Part is payable at the base interest rate (within the meaning of the Tax Act).

S 8T amended by No 101 of 2006 , s 3 and Sch 2 item 983, 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 Income Tax Assessment Act " , effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .

S 8T amended by No 11 of 1999; and inserted by No 71 of 1997.