A New Tax System (Pay As You Go) Act 1999 (178 of 1999)
Schedule 2 Running balance accounts, general interest charge and related matters
Part 1 Running balance accounts
Division 2 Consequential amendments
Taxation (Interest on Overpayments and Early Payments) Act 1983
34 Subsection 3(1) (paragraph (a) of the definition of income tax crediting amount )