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
995 Section 12AE
Omit "annual rate or rates provided for in section 214A of the Tax Act", substitute "base interest rate (within the meaning of the Tax Act)".