Commonwealth Consolidated Acts

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INCOME TAX (TRANSITIONAL PROVISIONS) ACT 1997 - SECT 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.

Table of Subdivisions

20-A     Insurance, indemnity or recoupment for deductible expenses

20-B      Disposal of a car for which lease payments have been deducted

Table of sections

20-1          Application of Subdivision 20-A of the Income Tax Assessment Act 1997



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