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Who is entitled to interest on early payments and overpayments?

Last updated 3 March 2016

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.