Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016 (10 of 2016)

Schedule 1   CGT treatment of earnout rights

Part 3   Other consequential amendments

Taxation (Interest on Overpayments and Early Payments) Act 1983

37   After subsection 9(1A)

Insert:

(1B) Subsection (1) does not apply to an overpayment to the extent that the overpayment results from the person providing or receiving a financial benefit (within the meaning of the Income Tax Assessment Act 1997) under a look-through earnout right (within the meaning of that Act).