A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 13 Delayed refund interest
Taxation (Interest on Overpayments and Early Payments) Act 1983
6 Application of amendments
(1) The amendments made by items 2, 3 and 4 apply to credits that arise on or after 1 July 2000.
(2) The amendment made by item 5 applies to RBA surpluses that arise on or after 1 July 2000.
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