Taxation (Interest on Overpayments and Early Payments) Act 1983

PART IIC - INTEREST ON OVERPAYMENTS RESULTING FROM CERTAIN AMENDMENTS OF ASSESSMENTS MADE UNDER THE SUPERANNUATION CONTRIBUTIONS TAX (ASSESSMENT AND COLLECTION) ACT 1997  

SECTION 8N  

8N   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 the surcharge or advance instalment was paid;

(ii) the day by which the amount of the surcharge or advance instalment was required to be paid; and


(b) ends on the day on which the assessment was amended.


 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.