A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)

Schedule 2   Consequential and miscellaneous amendments

Part 1   General

Taxation (Interest on Overpayments and Early Payments) Act 1983

121   Section 13

Repeal the section, substitute:

Note: For rules about allocation of credits arising under this Act, see Division 3 of Part IIB of the Taxation Administration Act 1953.