Victorian Current Acts

TAXATION (INTEREST ON OVERPAYMENTS) ACT 1986

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Purpose  
   2.      Commencement  
   3.      Definitions  
   5.      Secrecy provisions  

   PART 2--ENTITLEMENT TO INTEREST

   6.      Entitlement to interest  
   7.      Amount of interest  
   8.      Payment of interest in case of appeal  
   9.      Small amounts of interest not to be paid  

   PART 3--MISCELLANEOUS

   10.     Commissioner may apply interest as credit  
   11.     Payments to be made out of Consolidated Fund  
           ENDNOTES