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.




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