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Taxation (Interest on Overpayments and Early Payments) Act 1983
- PART I - PRELIMINARY
- SECTION 1 SHORT TITLE
- SECTION 2 COMMENCEMENT
- SECTION 3 INTERPRETATION
- SECTION 3A PROVISION OF CORRELATIVE RELIEF
- SECTION 3B APPLICATION OF THE CRIMINAL CODE
- SECTION 3C MEANING OF RELEVANT TAX
- PART II - ADMINISTRATION
- SECTION 4 GENERAL ADMINISTRATION OF ACT
- ### (Repealed) SECTION 5 SECOND COMMISSIONER
- ### (Repealed) SECTION 6 REFERENCES TO COMMISSIONER
- SECTION 7 ANNUAL REPORT
- ### (Repealed) SECTION 8 SECRECY
- PART IIA - INTEREST ON EARLY PAYMENTS
- SECTION 8A ENTITLEMENT TO INTEREST
- SECTION 8B INTEREST PERIOD
- SECTION 8C RATE OF INTEREST
- SECTION 8D NO DOUBLE ENTITLEMENT TO INTEREST
- PART IIB - INTEREST ON OVERPAYMENTS RESULTING FROM ASSESSMENTS
- SECTION 8E ENTITLEMENT TO INTEREST - ORDINARY TAXPAYERS
- SECTION 8F INTEREST PERIOD - ORDINARY TAXPAYERS
- SECTION 8G ENTITLEMENT TO INTEREST - FULL SELF-ASSESSMENT TAXPAYERS
- SECTION 8H INTEREST PERIOD - FULL SELF-ASSESSMENT TAXPAYER
- SECTION 8I RATE OF INTEREST
- ### (Repealed) SECTION 8J LIMIT ON INTEREST WHERE CORRELATIVE RELIEF IN RESPECT OF FOREIGN TAX
- SECTION 8K INTERPRETATION
- PART IIC - INTEREST ON OVERPAYMENTS RESULTING FROM CERTAIN AMENDMENTS OF ASSESSMENTS MADE UNDER THE SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997
- SECTION 8L INTERPRETATION
- SECTION 8M ENTITLEMENT TO INTEREST
- SECTION 8N PERIOD OF INTEREST
- SECTION 8P RATE OF INTEREST
- (Repealed) PART IID - INTEREST ON OVERPAYMENTS RESULTING FROM CERTAIN AMENDMENTS OF ASSESSMENTS MADE UNDER THE TERMINATION PAYMENTS TAX (ASSESSMENT AND COLLECTION) ACT 1997
- ### (Repealed) SECTION 8Q INTERPRETATION
- ### (Repealed) SECTION 8R ENTITLEMENT TO INTEREST
- ### (Repealed) SECTION 8S PERIOD OF INTEREST
- ### (Repealed) SECTION 8T RATE OF INTEREST
- PART IIE - INTEREST ON OVERPAYMENTS RESULTING FROM CERTAIN AMENDMENTS OF ASSESSMENTS MADE UNDER THE SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION ACT 1997
- SECTION 8U INTERPRETATION
- SECTION 8V ENTITLEMENT TO INTEREST
- SECTION 8W PERIOD OF INTEREST
- SECTION 8X RATE OF INTEREST
- PART IIF - INTEREST ON OVERPAYMENTS RESULTING FROM CERTAIN AMENDMENTS OF ASSESSMENTS MADE UNDER THE SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997
- SECTION 8Y INTERPRETATION
- SECTION 8Z ENTITLEMENT TO INTEREST
- SECTION 8ZA PERIOD OF INTEREST
- SECTION 8ZB RATE OF INTEREST
- PART IIG - INTEREST ON CERTAIN AMOUNTS OF TAX ON NO-TFN CONTRIBUTIONS INCOME OF SUPERANNUATION PROVIDERS
- SECTION 8ZC INTERPRETATION
- SECTION 8ZD ENTITLEMENT TO INTEREST
- SECTION 8ZE PERIOD OF INTEREST
- SECTION 8ZF RATE OF INTEREST
- PART III - INTEREST ON OVERPAYMENTS RESULTING FROM DECISIONS TO WHICH THIS ACT APPLIES
- SECTION 9 ENTITLEMENT TO INTEREST
- SECTION 10 AMOUNT OF INTEREST
- SECTION 11 LIMIT ON OVERPAYMENT OF INTEREST WHERE CORRELATIVE RELIEF IN RESPECT OF FOREIGN INCOME TAX
- ### (Repealed) SECTION 11A ADJUSTMENT WHERE AMOUNT TO BE PAID BY, OR REFUNDED TO, PERSON DOES NOT EXCEED 49 CENTS
- PART IIIA - INTEREST ON OVERPAYMENTS RESULTING FROM CERTAIN REMISSIONS AND REFUNDS
- SECTION 12A ENTITLEMENT TO INTEREST
- SECTION 12B PERIOD OF INTEREST
- SECTION 12C RATE OF INTEREST
- PART IIIAA - DELAYED REFUND INTEREST ON RUNNING BALANCE ACCOUNT (RBA) SURPLUSES
- SECTION 12AA ENTITLEMENT TO INTEREST FOR RBA SURPLUSES AFTER NOTIFICATION OF BAS AMOUNT OR PETROLEUM RESOURCE RENT TAX AMOUNT
- SECTION 12AB ENTITLEMENT TO INTEREST FOR RBA SURPLUSES AFTER REQUEST FOR REMISSION
- SECTION 12AC ENTITLEMENT TO INTEREST FOR RBA SURPLUSES AFTER REQUEST FOR REFUND
- SECTION 12AD PERIOD OF INTEREST FOR RBA SURPLUSES
- SECTION 12AE RATE OF INTEREST FOR RBA SURPLUSES
- SECTION 12AF DEFINITIONS
- PART IIIB - ADJUSTMENT OF INTEREST
- SECTION 12D INTEREST TO BE IN MULTIPLES OF 1 CENT
- SECTION 12E SMALL AMOUNTS OF INTEREST NOT TO BE PAID
- SECTION 12F ADJUSTMENT WHERE AMOUNT TO BE PAID BY, OR REFUNDED TO, PERSON DOES NOT EXCEED 49 CENTS
- PART IV - MISCELLANEOUS
- ### (Repealed) SECTION 13 COMMISSIONER MAY APPLY INTEREST AS CREDIT
- SECTION 14 PAYMENTS TO BE MADE OUT OF CONSOLIDATED REVENUE FUND
- SECTION 15 REGULATIONS
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