Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 (101 of 2006)
Schedule 2 Consequential amendments relating to Schedule 1 repeals etc.
Part 1 Amendments: general
Taxation (Interest on Overpayments and Early Payments) Act 1983
973 Paragraph 8A(1)(b)
Repeal the paragraph, substitute:
(b) the payment is made more than 14 days before the day (the appropriate due day ) on which the tax, debt, interest, amount or instalment concerned becomes due and payable;