TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 [ARCHIVE]
PART III
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INTEREST ON OVERPAYMENTS RESULTING FROM DECISIONS TO WHICH THIS ACT APPLIES
SECTION 10A [ARCHIVE]
10A
INTEREST NOT TO BE PAID FOR CERTAIN PERIODS
Interest is not payable to a person by virtue of section 9 in respect of an amount of relevant tax or part of an amount of relevant tax, being relevant tax of a kind referred to in item 100 or 125 of the table in section 3C , in respect of any period in relation to which the amount of the relevant tax or the part of the amount of relevant tax, as the case may be, has been passed on by the person to another person and has not been refunded to that other person by the first-mentioned person.
Interest is not payable to a person by virtue of section 9 in respect of an amount of relevant tax or part of an amount of relevant tax, being relevant tax of a kind referred to in item 100 or 125 of the table in section 3C , in respect of any period in relation to which the amount of the relevant tax or the part of the amount of relevant tax, as the case may be, has been passed on by the person to another person and has not been refunded to that other person by the first-mentioned person.
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