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

6   Application of amendments

 

(1) The amendments made by items 2, 3 and 4 apply to credits that arise on or after 1 July 2000.

      

(2) The amendment made by item 5 applies to RBA surpluses that arise on or after 1 July 2000.