Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Taxation (Interest on Overpayments and Early Payments) Act 1983
983 Sections 8P, 8T, 8X and 8ZB
Omit "such annual rate or rates as are provided for by section 214A of the Income Tax Assessment Act", substitute "the base interest rate (within the meaning of the Tax Act)".
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).