Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 9 Administration
Taxation (Interest on Overpayments and Early Payments) Act 1983
17 Subsection 3(1) (at the end of the definition of relevant tax )
Add:
; or (o) GST assessed under the A New Tax System (Goods and Services Tax) Act 1999.
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