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Taxation (Interest on Overpayments and Early Payments) Regulations 2018
In force
Administered by
Department of the Treasury
This item is authorised by the following title:
Taxation (Interest on Overpayments and Early Payments) Act 1983
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F2018L01288
14 September 2018
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
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Part 2—Provisions for the purposes of providing correlative relief
6 Correlative relief for juridical double taxation—double tax agreements applying to Australia
7 Correlative relief for economic double taxation—no double tax agreement applying to Australia and foreign country
8 Correlative relief for juridical double taxation—no double tax agreement applying to Australia and foreign country
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Part 3—Application, saving and transitional provisions
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9 Application provision relating to the commencement of this instrument
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Schedule 1—Repeals
Taxation (Interest on Overpayments and Early Payments) Regulations 1992
