INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1 - General  

SECTION 214A   INTEREST RATES  

214A(1)   [``base interest rate'']  

In this section:

base interest rate
for a day has the same meaning as in section 8AAD of the Taxation Administration Act 1953 .

214A(2)   [Rate for a month]  

The annual rate at which interest is calculated or computed under:


(a) section 102AAB , 102AAM , 555 or 592 of this Act; or


(b) (Repealed by No 11 of 1999)


(c) (Repealed by No 11 of 1999)


(d) section 75 of the Training Guarantee (Administration) Act 1990 ; or


(e) section 8C , 8I , 8T , 8X , 8ZB , 10 , 12AE or 12C of the Taxation (Interest on Overpayments and Early Payments) Act 1983 ; or


(f)-(g) (Repealed by No 178 of 1999)

for any day is the base interest rate for that day.

214A(3) - 214A(8)  


 

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