Taxation Laws Amendment Act (No. 4) 1994 (181 of 1994)
Schedule 5 AMENDMENTS RELATING TO THE PAYMENT OF INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS
Part 1 OBJECT
1 Object
The object of this Schedule is:
(a) to extend the cases where interest is payable on overpayments under the Taxation (Interest on Overpayments) Act 1983; and
(b) to provide that interest is payable under that Act on certain early payments; and
(c) to change the basis for setting the rate of interest payable under that Act and under other Acts that adopt that rate for their purposes.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
