TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 [ARCHIVE]

PART III - INTEREST ON OVERPAYMENTS RESULTING FROM DECISIONS TO WHICH THIS ACT APPLIES  

SECTION 10 [ARCHIVE]   AMOUNT OF INTEREST  

10(1)  

(a)


(iii)

(B) the relevant tax is relevant tax of a kind referred to in item 65 of the table in section 3C - 14 December 1984;

(C) the relevant tax is relevant tax of a kind referred to in item 70 of the table in section 3C - 1 September 1983; or


(aa) if the person is a relevant entity or an instalment taxpayer and the relevant tax is a relevant tax of a kind referred to in items 5 to 50 of the table in section 3C - in respect of the period that commenced on the finalinstalment day in relation to the year of income for which the relevant tax was payable and ended on the day on which the amount of the relevant tax or the part of the amount of the relevant tax, as the case may be, was so refunded or applied; and




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