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
981 Paragraph 8H(3)(d)
Repeal the paragraph, substitute:
(d) on so much of the excess as is not attributable to payments mentioned in paragraph (b), for the period from the beginning of the due date for payment of assessed tax until the end of the day on which the later crediting occurs.
Note: The heading to section 8H is altered by omitting " relevant entities, instalment taxpayers and ".