Commonwealth Numbered Regulations

TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) REGULATIONS 2018 (F2018L01288)

TABLE OF PROVISIONS

   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