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

995   Section 12AE

Omit "annual rate or rates provided for in section 214A of the Tax Act", substitute "base interest rate (within the meaning of the Tax Act)".