Tax Laws Amendment (2008 Measures No. 6) Act 2009 (14 of 2009)

Schedule 4   Minor amendments

Part 1   General

Taxation (Interest on Overpayments and Early Payments) Act 1983

49   Paragraph 10(1)(a)

Repeal the paragraph, substitute:

(a) in respect of the period that commenced on the later of the following days:

(i) the day on which notice of the assessment, determination or decision, being the assessment, determination or decision in relation to which the decision to which this Act applies was made, was issued to the person by the Commissioner;

(ii) the day on which the amount of relevant tax was paid to the Commissioner;

and ended on the day on which the amount of the relevant tax or the part of the amount of relevant tax, as the case may be, was so refunded or applied; and