A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 13   Delayed refund interest

Taxation (Interest on Overpayments and Early Payments) Act 1983

3   Subparagraph 12A(1)(a)(i)

Omit ", or under section 42-230, 45-232 or 45-235 of the Taxation Administration Act 1953".