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 8   Petroleum Resource Rent Tax Assessment Act 1987

42   Paragraph 65(4)(b)

Omit the paragraph, substitute:

"(b) at such annual rate or rates as are provided for by section 214A of the Income Tax Assessment Act 1936, less 4 percentage points.".


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).