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 2   Fringe Benefits Tax Assessment Act 1986

31   Subsection 93(2)

Omit the words after "reference to such", substitute "annual rate or rates as are provided for by section 214A of the Income Tax Assessment Act 1936, less 4 percentage points.".