TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 [ARCHIVE]
Below is material repealed as inoperative in s 8H by No 101 of 2006.
If subsection 8G(1) applies to a person who is an instalment taxpayer or a relevant entity, the interest is payable on the excess mentioned in paragraph 8G(1)(d) for the period from the beginning of the earlier of the following days:
(a) the 30th day after the day on which the person furnishes the return of income for the year of income;
(b) the final instalment day in relation to the year of income;
until the end of the day on which the first crediting occurs.
If subsection 8G(2) applies to a person who is a relevant entity or an instalment taxpayer and subsection (3) of this section does not apply, the interest is payable on the excess mentioned in paragraph 8G(2)(c) for the period from the beginning of the final instalment day until the end of the day on which the later crediting occurs.