Document ID: chunk:federal_register_of_legislation:F2018L01288:front:0
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Taxation (Interest on Overpayments and Early Payments) Regulations 2018

I, General the Honourable Sir Peter Cosgrove AK MC (Ret'd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.

Dated 13 September 2018

  Peter Cosgrove
  Governor‑General

By His Excellency's Command

Stuart Robert
Assistant Treasurer

Contents
Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
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
Part 3—Application, saving and transitional provisions
9 Application provision relating to the commencement of this instrument
Schedule 1—Repeals
Taxation (Interest on Overpayments and Early Payments) Regulations 1992

Part 1—Preliminary