TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983
PART IIE
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INTEREST ON OVERPAYMENTS RESULTING FROM CERTAIN AMENDMENTS OF ASSESSMENTS MADE UNDER THE SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION ACT 1997
SECTION 8X
8X
RATE OF INTEREST
Interest under this Part is payable at the base interest rate (within the meaning of the Tax Act).
View history note
Hide history noteInterest under this Part is payable at the base interest rate (within the meaning of the Tax Act).
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