A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 16 PAYG instalments consequential amendments
Taxation (Interest on Overpayments and Early Payments) Act 1983
28 Subsection 8H(1)
After "applies", insert "to a person who is an instalment taxpayer or a relevant entity".
Note: The heading to section 8H is altered by omitting " and instalment taxpayers ", and substituting " , instalment taxpayers and full self-assessment taxpayers ".
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