Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)

Schedule 10  

Part 3   TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983

5   Subparagraph 8A(1)(b)(ii)

Omit the subparagraph, substitute:

"(ii) if the person is a relevant entity or an instalment taxpayer

and the payment is of, or on account of, income tax payable under an

assessment under section 166A of the Tax Act-the final instalment day

(also the appropriate due day) in respect of the year of income in

respect of which the income tax is payable; or

(iii) if the person is a relevant entity or an instalment taxpayer

and the payment is of, or is on account of, income tax payable under

an assessment under section 166, 167 or 168 of the Tax Act-the day

(also the appropriate due day) on which that tax becomes due and

payable;".