Taxation (Interest on Overpayments and Early Payments) Act 1983

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

SECTION 8ZB  

8ZB   RATE OF INTEREST  

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