Taxation Laws Amendment Act (No. 2) 1995 (169 of 1995)
Part 3 TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983
The amendments made by items 4 and 5 apply to a payment of, or on
account of, interest or income tax in respect of the 1993-94 year of
income or any later year of income, where the payment is made on or
after 1 July 1994.