Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)

Schedule 2   Consequential amendments relating to Schedule 1 repeals etc.

Part 1   Amendments: general

Taxation (Interest on Overpayments and Early Payments) Act 1983

994   Section 12C

Omit "such annual rate or rates as are provided for by section 214A of the Tax Act", substitute "the base interest rate (within the meaning of the Tax Act)".