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 9
Swimming Pools Tax Refund Act 1992
44
Subsection 5(4)
After "Overpayments" insert "and Early Payments".