• Who is entitled to interest on early payments and overpayments?

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    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 interest arrangements apply to individuals, taxable trusts, companies and superannuation funds.

    Interest is only payable if it is 50 cents or more.

    Note

    This fact sheet relates only to individuals and taxable trusts. It does not cover interest entitlements for companies, superannuation funds, corporate unit trusts and public trading trusts.

    Last modified: 04 Mar 2016QC 27970