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When did the interest arrangements begin?

Last updated 25 May 2016

The interest arrangements outlined in this fact sheet apply to:

  • early payments of tax made by taxpayers on or after 1 July 1994 in relation to the 1993–94 or later income years
  • overpayments of tax arising on or after 1 July 1994 in relation to the 1993–94 or later income years
  • delayed refunds of running balance account (RBA) surpluses that arose on or after 1 July 2000.

QC93681