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 3   OTHER ACTS

Division 1   Income Tax Assessment Act 1936

27   Paragraph 102AAM(5)(b)

Omit the paragraph, substitute:

"(b) at such annual rate or rates as are provided for by section 214A, less 4 percentage points.".