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Taxation (Interest on Overpayments and Early Payments) Act 1983

In force

Administered by

Department of the Treasury

Superseded version

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View as made version

C2016C00981 C50

20 October 2016 - 30 June 2017

Table of contents

Part I—Preliminary
Part II—Administration
- 4 General administration of Act
- 7 Annual report
Part IIA—Interest on early payments
Part IIB—Interest on overpayments resulting from assessments
Part IIC—Interest on overpayments resulting from certain amendments of assessments made under the Superannuation Contributions Tax (Assessment and Collection) Act 1997
Part IID—Interest on overpayments resulting from certain amendments of assessments made under the Termination Payments Tax (Assessment and Collection) Act 1997
Part IIE—Interest on overpayments resulting from certain amendments of assessments made under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
Part IIF—Interest on overpayments resulting from certain amendments of assessments made under the Superannuation Contributions Tax (Assessment and Collection) Act 1997
Part IIG—Interest on certain amounts of tax on no-TFN contributions income of superannuation providers
Part III—Interest on overpayments resulting from decisions to which this Act applies
Part IIIA—Interest on overpayments resulting from certain remissions, refunds and credits
Part IIIAA—Delayed refund interest on running balance account (RBA) surpluses
Part IIIB—Adjustment of interest
Part IV—Miscellaneous
- 15 Regulations
Endnotes