TAXATION (INTEREST ON OVERPAYMENTS) REGULATIONS 1992 NO. 178 

TAXATION (INTEREST ON OVERPAYMENTS) REGULATIONS 1992 NO. 178 
- TABLE OF PROVISIONS

1. Citation  
2. Commencement  
3. Interpretation  
4. Rate of interest  


1992 No. 178 TAXATION (INTEREST ON OVERPAYMENTS) REGULATIONS
- REG 1
Citation


  1. These Regulations may be cited as the Taxation (Interest on Overpayments)
Regulations.


1992 No. 178 TAXATION (INTEREST ON OVERPAYMENTS) REGULATIONS
- REG 2
Commencement


    2. These Regulations commence on 1 July 1992.


1992 No. 178 TAXATION (INTEREST ON OVERPAYMENTS) REGULATIONS
- REG 3
Interpretation


    3. In these Regulations, "the Act" means the Taxation (Interest
on Overpayments) Act 1983.


1992 No. 178 TAXATION (INTEREST ON OVERPAYMENTS) REGULATIONS
- REG 4
Rate of interest


    4. For the purposes of paragraph 10 (1) (b) of the Act,
interest at the yearly rate of 10.00 percent is prescribed.


- NOTES


1992 No. 178*1* TAXATION (INTEREST ON OVERPAYMENTS) REGULATIONS



*1* Notified in the Commonwealth of Australia Gazette on  25 June 1992.