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  • What interest rate applies?


    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    The rate of interest that applies before 1 July 1994 is the rate applicable under section 10 of the Taxation (Interest on overpayments) Act 1983. The rate after 30 June 1994 is the rate applying under section 214A of the Income Tax Assessment Act 1936 less 4 percentage points.

    Last modified: 05 Dec 2006QC 18000