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Who is entitled to interest on early payments and overpayments?

Last updated 26 June 2007

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

Interest is 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.