TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983

PART IIG - INTEREST ON CERTAIN AMOUNTS OF TAX ON NO-TFN CONTRIBUTIONS INCOME OF SUPERANNUATION PROVIDERS  

SECTION 8ZE   8ZE   PERIOD OF INTEREST  

The interest is payable for the period that:

(a) started on the later of the following days:

(i) the day on which the amount of interest-bearing tax was paid;

(ii) the day by which the amount of interest-bearing tax was required to be paid; and

(b) ends on the day on which the assessment is made.