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

PART IIIA - INTEREST ON OVERPAYMENTS RESULTING FROM CERTAIN REMISSIONS, REFUNDS AND CREDITS  

SECTION 12A (ARCHIVE)   ENTITLEMENT TO INTEREST  

12A(1)    

(a)

(ii) refunds the whole or part of an amount under subsection 221AQ(3) , 221AR(6) , 221AU(4) , 221AV(4) , 221AW(5) , 221AX(14) , 221AZL(2) or 221AZQ(1) of the Tax Act; or

(iii) applies or refunds the whole or part of an amount, in respect of a credit under subsection 221YBA(6) , 221YCA(2) or 221YG(2) of the Tax Act; or

(iv)

(D) additional tax under Part VII of the Tax Act; or

(F) provisional tax; or

(G) an instalment of provisional tax within the meaning of section 221YA of the Tax Act; or

(H) an amount mentioned in subsection 221AP(1) of the Tax Act; or

(I) an amount mentioned in paragraph 221AZD(b) of the Tax Act; or

(J) an instalment under subsection 221AZK(2) of the Tax Act; and