• When did the interest arrangements begin?

    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, and
    • delayed refunds of running balance account (RBA) surpluses that arose on or after 1 July 2000.
      Last modified: 04 Mar 2016QC 25631