A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 15 Consequential amendment of indirect tax law
Taxation Administration Act 1953
11 At the end of section 8AAZLG
Add:
Note: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in making the payment under subsection (2).
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).
