TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983

PART IIIAA - DELAYED REFUND INTEREST ON RUNNING BALANCE ACCOUNT (RBA) SURPLUSES  

SECTION 12AE   12AE   RATE OF INTEREST FOR RBA SURPLUSES  


Interest under this Part is payable at the base interest rate (within the meaning of the Tax Act).



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