10
CurrentInterest rate prescribed (Act s. 36ZH(3)(c))
Part 2Emergency Services Levy
10 Interest rate prescribed (Act s. 36ZH(3)(c))
For the purposes of section 36ZH(3)(c) of the Act, the rate of interest that applies to —
(a)
an amount by which the levy was overpaid that is to be refunded; or
(b)
an amount by which the levy was underpaid that is to be recovered,
is —
(c)
the rate of interest that applies under subsection (2) of section 36X of the Act at the time the relevant objection or review is determined; or
(d)
if no rate of interest applies under that subsection at that time, the rate of interest that most recently applied under that subsection before that time.
[Regulation 10 inserted: Gazette 16 May 2003 p. 1701; amended: Gazette 30 Dec 2004 p. 6973.]
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