Taxation (Interest on Overpayments and Early Payments) Act 1983

PART IIC - INTEREST ON OVERPAYMENTS RESULTING FROM CERTAIN AMENDMENTS OF ASSESSMENTS MADE UNDER THE SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997  

SECTION 8L  

8L   INTERPRETATION  

Expressions used in this Part that are defined in the Superannuation Contributions Tax (Assessment and Collection) Act 1997 have the same meanings as in that Act.