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

PART I - PRELIMINARY  

SECTION 3 [ARCHIVE]   INTERPRETATION  

3(1)  

"final instalment day"
means:


(a) in relation to a year of income of a relevant entity - the day by which the final payment of tax in respect of income of the year of income:


(i) is required to be made under section 221AZD of the Tax Act (as affected by sections 221AN and 221AU of that Act); or

(ii) would be required to be made under that section (as so affected) if the requirements of paragraph (b) of that section were met; and


(b) in relation to a year of income of an instalment taxpayer - the day by which the final instalment for the year of income is liable to be paid under section 221AZK;

"instalment taxpayer"
means an instalment taxpayer within the meaning of section 221AZH of the Tax Act;

"provisional tax"
means provisional tax as defined in subsection 221YA(1) of the Tax Act;

"relevant entity"
means a relevant entity within the meaning of section 221AK of the Tax Act;




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