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