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 2   TAXATION (INTEREST ON OVERPAYMENTS) ACT 1983

17   After paragraph 10(1)(a)

Insert:

"(aa) if the person is a relevant entity or an instalment taxpayer and the relevant tax is a relevant tax of a kind referred to in paragraph (a) of the definition of 'relevant tax' in subsection 3(1) - in respect of the period that commenced on the final instalment day in relation to the year of income for which the relevant tax was payable and ended on the day on which the amount of the relevant tax or the part of the amount of the relevant tax, as the case may be, was so refunded or applied; and".