Taxation Laws Amendment Act (No. 3) 1999 (11 of 1999)

Schedule 1   Running balance accounts, general interest charge and related matters

Part 1   Amendments

Taxation (Interest on Overpayments and Early Payments) Act 1983

367   Paragraph 9(5)(a)

Repeal the paragraph, substitute:

(a) an amount of provisional tax paid by a person to the Commissioner in respect of income of a year of income (the relevant year of income ) is applied or refunded in respect of a credit under subsection 221YCA(2) or (3) or section 221YE of the Tax Act;