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

PART IIA - INTEREST ON EARLY PAYMENTS  

SECTION 8A (ARCHIVE)   ENTITLEMENT TO INTEREST  

8A(1)    

(a)

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

(vi) provisional tax; or

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

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

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

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

8A(1A)   [Determining ``appropriate due day'']  

In determining the appropriate due day for the purposes of paragraph (1)(b), disregard the effect of section 221AZKC of the Tax Act.

Note:

Section 221AZKC allows a taxpayer to defer payment of its final tax instalment for the 1999-2000 year of income. However, this subsection means that the taxpayer is not entitled to any interest for a payment made after the original due date under section 221AZK (even if it is made before the due date under section 221AZKC).