TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 (ARCHIVE)
Interest is not payable to a person by virtue of section 9 in respect of an amount of relevant tax or part of an amount of relevant tax, being relevant tax of a kind referred to in item 100 or 125 of the table in section 3C , in respect of any period in relation to which the amount of the relevant tax or the part of the amount of relevant tax, as the case may be, has been passed on by the person to another person and has not been refunded to that other person by the first-mentioned person.
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