Document ID: chunk:federal_register_of_legislation:C2024C00692:front:0:p2
Version: federal_register_of_legislation:C2024C00692
Segment Type: other
Provision Reference: 
Character Range: 2790–4911

Period of interest
8P Rate of interest
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
8U Interpretation
8V Entitlement to interest
8W Period of interest
8X Rate of interest
Part IIF—Interest on overpayments resulting from certain amendments of assessments made under the Superannuation Contributions Tax (Assessment and Collection) Act 1997
8Y Interpretation
8Z Entitlement to interest
8ZA Period of interest
8ZB Rate of interest
Part IIG—Interest on certain amounts of tax on no‑TFN contributions income of superannuation providers
8ZC Interpretation
8ZD Entitlement to interest
8ZE Period of interest
8ZF Rate of interest
Part III—Interest on overpayments resulting from decisions to which this Act applies
9 Entitlement to interest
10 Amount of interest
11 Limit on overpayment of interest where correlative relief in respect of foreign income tax
Part IIIA—Interest on overpayments resulting from certain remissions and refunds
12A Entitlement to interest
12B Period of interest
12C Rate of interest
Part IIIAA—Delayed refund interest on running balance account (RBA) surpluses
12AA Entitlement to interest for RBA surpluses after notification of BAS amount or petroleum resource rent tax amount
12AB Entitlement to interest for RBA surpluses after request for remission
12AC Entitlement to interest for RBA surpluses after request for refund
12AD Period of interest for RBA surpluses
12AE Rate of interest for RBA surpluses
12AF Definitions
Part IIIB—Adjustment of interest
12D Interest to be in multiples of 1 cent
12E Small amounts of interest not to be paid
12F Adjustment where amount to be paid by, or refunded to, person does not exceed 49 cents
Part IV—Miscellaneous
15 Regulations
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

An Act relating to the payment of interest in respect of certain overpayments and early payments of tax

Part I—Preliminary