Document ID: chunk:federal_register_of_legislation:C2004C00927:clause:2_2:p2
Version: federal_register_of_legislation:C2004C00927
Segment Type: clause
Provision Reference: sch 2 cl 2 (pt 2/2)
Character Range: 481251–481941

year as insurance or indemnity for the loss at any time of an amount that would have been assessable income under the Income Tax Assessment Act 1936 or the Income Tax Assessment Act 1997.

15‑35  Application of section 15-35 of the Income Tax Assessment Act 1997 to interest on overpayments and early payments of tax

  Section 15-35 (Interest on overpayments and early payments of tax) of the Income Tax Assessment Act 1997 applies to interest that is paid or applied in the 1997-98 income year or a later income year, even if some or all of the interest became payable earlier.

[The next Division is Division 20.]

Part 2—Consequential amendment of the Income Tax Assessment Act 1997