Taxation (Interest on Overpayments and Early Payments) Act 1983

3(1)

Amended by:


Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018 (assent 25/9/2018)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl61

Commenced Action Note
1/07/2019 Amend Inserted definition 'compulsory VETSL repayment amount'

Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017 (assent 4/4/2017)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl50

Commenced Action Note
1/07/2017 Amend Inserted definition 'diverted profits tax'

Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016 (assent 29/11/2016)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch10-Cl48

Commenced Action Note
1/07/2018 Amend Amended definition of 'income tax crediting amount'

Labor 2013-14 Budget Savings (Measures No. 2) Act 2015 (assent 11/12/2015)

Revised Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1cl100

Commenced Action Note
1/01/2016 Amend Inserted definition 'compulsory ABSTUDY SSL repayment amount'

3-Sch1cl101

Commenced Action Note
1/01/2016 Amend Inserted definition of 'compulsory SSL repayment amount'

Minerals Resource Rent Tax Repeal and Other Measures Act 2014 (assent 5/09/2014)

Explanatory Memorandum - REPS
Suplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch1-Cl109

Commenced Action Note
30/09/2014 Amend Amended definition of 'decision to which this Act applies'

Trade Support Loans (Consequential Amendments) Act 2014 (assent 17/07/2014)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl25

Commenced Action Note
18/07/2014 Amend Inserted definition of 'compulsory TSL repayment amount'

Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013 (assent 29/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl85

Commenced Action Note
29/06/2013 Amend Amended definition of 'decision to which this Act applies'

3-Sch1-Cl86

Commenced Action Note
29/06/2013 Amend Amended definition of 'Income tax credit amount'

Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (assent 28/06/2013)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch7-Cl184

Commenced Action Note
1/07/2012 Amend Amended definition of 'decision to which this Act applies'

Fairer Private Health Insurance Incentives Act 2012 (assent 4/04/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl43

Commenced Action Note
1/07/2012 Amend Amended definition of 'decision to which this act applies'

Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (assent 29/03/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch3-Cl86

Commenced Action Note
1/07/2012 Amend Amended definition of 'decision to which this act applies'

Tax Laws Amendment (2011 Measures No. 9) Act 2012 (assent 21/03/2012)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch6-Cl247

Commenced Action Note
21/03/2012 Amend Amended definition of 'income tax law'

Australian National Registry of Emissions Units Act 2011 (assent 15/09/2011)

3-Sch1-Cl16

Commenced Action Note
29/06/2012 Amend Amended definition of 'income tax crediting amount'

Tax Laws Amendment (2010 Measures No. 1) Act 2010 (assent 3/06/2010)

Explanatory Memorandum - REPS
Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch6-Cl37

Commenced Action Note
3/06/2010 Amend Omitted definition of 'HEC assessment debt'

Tax Laws Amendment (2007 Measures No. 4) Act 2007 (assent 24/09/2007)

Explanatory Memorandum - REPS
Second Reading Speech - SEN

3-Sch1-Cl213

Commenced Action Note
24/09/2007 Amend Amended definition of 'income tax crediting amount'

Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (assent 14/09/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl300

Commenced Action Note
14/09/2006 Amend Omitted definition of 'final instalment day'

3-Sch2-Cl971

Commenced Action Note
14/09/2006 Amend Amended definition of 'income tax crediting amount'

3-Sch5-Cl158

Commenced Action Note
14/09/2006 Amend Amended definition of 'decision to which this Act applies'

3-Sch5-Cl159

Commenced Action Note
14/09/2006 Amend Amended definition of 'decision to which this Act applies'

3-Sch5-Cl160

Commenced Action Note
14/09/2006 Amend Substituted definition of 'objection'

International Tax Agreements Amendment Act (No. 1) 2006 (assent 14/09/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl9

Commenced Action Note
14/09/2006 Amend Amended definition of 'decision to which this Act applies'

Tax Laws Amendment (2006 Measures No.2) Act 2006 (assent 22/06/2006)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch7-Cl194

Commenced Action Note
1/07/2006 Amend Amended definition of 'decision to which this Act applies'

3-Sch7-Cl195

Commenced Action Note
1/07/2006 Amend Amended definition of 'decision to which this Act applies'

3-Sch7-Cl196

Commenced Action Note
1/07/2006 Amend Amended definition of 'decision to which this Act applies'

3-Sch7-Cl197

Commenced Action Note
1/07/2006 Amend Amended definition of 'decision to which this Act applies'

3-Sch7-Cl198

Commenced Action Note
1/07/2006 Amend Amended definition of 'decision to which this Act applies'

3-Sch7-Cl199

Commenced Action Note
1/07/2006 Amend Amended definition of 'person'

3-Sch7-Cl200

Commenced Action Note
1/07/2006 Amend Amended definition of 'relevant tax'

Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005 (assent 29/06/2005)

Explanatory Memorandum - REPS
Second Reading Speech - REPS

3-Sch1-Cl27

Commenced Action Note
29/06/2005 Amend Amended definition of 'relevant tax'

3-Sch1-Cl28

Commenced Action Note
29/06/2005 Amend Amended definition of 'relevant tax'

Taxation Laws Amendment (Research and Development) Act 2001 (assent 1/10/2001)

Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - REPS
Supplementary Explanatory Memorandum - SEN
Second Reading Speech - REPS

3-Sch3-Cl14

Commenced Action Note
1/10/2001 Amend Amended definition of 'income tax crediting amount'

Taxation Laws Amendment Act (No. 3)1998 (assent 23/06/1998)

Explanatory Memorandum - SEN
Supplementary Explanatory Memorandum - SEN
SECOND READING SPEECH - REPS
SECOND READING SPEECH - SEN

3-Sch4-Cl66

Commenced Action Note
23/06/1998 Amend Amended definition of 'relevant tax'

3-Sch4-Cl67

Commenced Action Note
23/06/1998 Amend Amended definition of 'relevant tax'

3-Sch4-Cl68

Commenced Action Note
23/06/1998 Amend Amended definition of 'relevant tax'