Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)

Schedule 5   AMENDMENTS RELATING TO THE PAYMENT OF INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS

Part 1   OBJECT

1   Object

The object of this Schedule is:

(a) to extend the cases where interest is payable on overpayments under the Taxation (Interest on Overpayments) Act 1983; and

(b) to provide that interest is payable under that Act on certain early payments; and

(c) to change the basis for setting the rate of interest payable under that Act and under other Acts that adopt that rate for their purposes.