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

28   Subsection 214A(2)

Omit the subsection, substitute:

"(2) The annual rate at which interest is calculated or computed under:

(a) section 102AAB, 102AAM, 170AA, 207A, 555 or 592 of this Act; or

(b) section 93 of the Fringe Benefits Tax Assessment Act 1986; or

(c) section 65 of the Petroleum Resource Rent Tax Assessment Act 1987; or

(d) section 75 of the Training Guarantee (Administration) Act 1990; or

(e) section 8C, 8I, 10 or 12C of the Taxation (Interest on Overpayments and Early Payments) Act 1983;

for any period of, or within, a month is the rate of interest for that month.".