Interest on early payments and overpayments of tax 2003-04
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This publication provides an overview of your entitlement to interest on early payments and overpayments of tax and delayed refunds of running balance account (RBA) surpluses. It includes examples that show you how to calculate your interest on an early payment of tax.
The information in this publication cannot answer every question on this topic. If you still have questions after reading it, please phone the Personal Tax Infoline on 13 28 61.
The interest arrangements apply to individuals, taxable trusts, companies and superannuation funds.
This document relates to individuals and taxable trusts and is not intended to cover interest entitlements for companies, superannuation funds, corporate unit trusts and public trading trusts. Interest is payable if it is 50 cents or more.
Last modified: 26 Jun 2004QC 27522