• When did the interest arrangements begin?

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    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.
    Last modified: 26 May 2016QC 48156