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 3 OTHER ACTS
Division 1 Income Tax Assessment Act 1936
26 Section 102AAB (definition of 'basic statutory interest rate')
Omit the definition, substitute:
"'basic statutory interest rate', in relation to a year of income, means such annual rate or rates of interest as are provided for by section 214A, less 4 percentage points, for the year of income or for periods included in the year of income, as the case may be;".
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