INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
In this section:
base interest rate
for a day has the same meaning as in section 8AAD of the Taxation Administration Act 1953 .
(a) section 102AAB , 102AAM , 555 or 592 of this Act; or
(b) (Repealed by No 11 of 1999)
(c) (Repealed by No 11 of 1999)
(d) section 75 of the Training Guarantee (Administration) Act 1990 ; or
(e) section 8C , 8I , 8T , 8X , 8ZB , 10 , 12AE or 12C of the Taxation (Interest on Overpayments and Early Payments) Act 1983 ; or
(f)-(g) (Repealed by No 178 of 1999)
for any day is the base interest rate for that day.
(Repealed by No 11 of 1999)
[ CCH Note: The rates of interest are as follows:
S 214A inserted by No 101 of 1992.