Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:16_29
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 16 cl 29
Character Range: 323461–323946

29  After subsection 8H(1)
Insert:

 (1A) If subsection 8G(1) applies to a person who is a full self‑assessment taxpayer, the interest is payable on the excess mentioned in paragraph 8G(1)(d) for the period from the beginning of the earlier of the following days:
 (a) the 30th day after the day on which the person furnishes the return of income for the year of income;
 (b) the due date for payment of the assessed tax;
until the end of the day on which the first crediting occurs.