Western Australian Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 2003 - REG 5

5 .         Rate of interest for outstanding amounts (section 47)

                The rate of interest payable for the purposes of section 47(3) of the Act is 12% per annum.

        [Regulation 5 amended in Gazette 13 Aug 2004 p. 3253; 28 Feb 2007 p. 639; 14 Mar 2008 p. 837.]