s 15-35
In forceApplication of section 15‑35 of the Income Tax Assessment Act 1997 to interest on overpayments and early payments of tax
Chapter 2Liability rules of general application
Part 2-1Assessable income
Division 15Some items of assessable income
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.
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