TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 (ARCHIVE)
CCH Note:
Below is material repealed as inoperative in s 8A by No 101 of 2006.
(a)
(iv) additional tax under Part VII of the Tax Act; or
(vi) provisional tax; or
(vii) an instalment of provisional tax within the meaning of section 221YA of the Tax Act; or
(viii) an amount mentioned in subsection 221AP(1) of the Tax Act; or
(ix) an amount mentioned in paragraph 221AZD(b) of the Tax Act; or
(x) an instalment under subsection 221AZK(2) of the Tax Act; and
8A(1A) [Determining ``appropriate due day'']
In determining the
appropriate due day
for the purposes of paragraph (1)(b), disregard the effect of section 221AZKC of the Tax Act.
Note:
Section 221AZKC allows a taxpayer to defer payment of its final tax instalment for the 1999-2000 year of income. However, this subsection means that the taxpayer is not entitled to any interest for a payment made after the original due date under section 221AZK (even if it is made before the due date under section 221AZKC).
View history note
Hide history note
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
