Taxation (Interest on Overpayments and Early Payments) Act 1983

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

SECTION 8X  

8X   RATE OF INTEREST  

Interest under this Part is payable at the base interest rate (within the meaning of the Tax Act).