Commonwealth Consolidated Acts

TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 - NOTES

No. 12, 1983

Compilation No. 58

Compilation date: 14 October 2024

Includes amendments: Act No. 38, 2024

About this compilation

This compilation

This is a compilation of the Taxation (Interest on Overpayments and Early Payments) Act 1983 that shows the text of the law as amended and in force on 14  October 2024 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law.

Self-repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

Part I--Preliminary

1 Short title

2 Commencement

3 Interpretation

3A Provision of correlative relief

3B Application of the Criminal Code

3C Meaning of relevant tax

Part II--Administration

4 General administration of Act

7 Annual report

Part IIA--Interest on early payments

8A Entitlement to interest

8B Interest period

8C Rate of interest

8D No double entitlement to interest

Part IIB--Interest on overpayments resulting from assessments

8E Entitlement to interest--ordinary taxpayers

8F Interest period--ordinary taxpayers

8G Entitlement to interest--full self-assessment taxpayers

8H Interest period--full self-assessment taxpayer

8I Rate of interest

8K Interpretation

Part IIC--Interest on overpayments resulting from certain amendments of assessments made under the Superannuation Contributions Tax (Assessment and Collection) Act 1997

8L Interpretation

8M Entitlement to interest

8N Period of interest

8P Rate of interest

Part IIE--Interest on overpayments resulting from certain amendments of assessments made under the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

8U Interpretation

8V Entitlement to interest

8W Period of interest

8X Rate of interest

Part IIF--Interest on overpayments resulting from certain amendments of assessments made under the Superannuation Contributions Tax (Assessment and Collection) Act 1997

8Y Interpretation

8Z Entitlement to interest

8ZA Period of interest

8ZB Rate of interest

Part IIG--Interest on certain amounts of tax on no-TFN contributions income of superannuation providers

8ZC Interpretation

8ZD Entitlement to interest

8ZE Period of interest

8ZF Rate of interest

Part III--Interest on overpayments resulting from decisions to which this Act applies

9 Entitlement to interest

10 Amount of interest

11 Limit on overpayment of interest where correlative relief in respect of foreign income tax

Part IIIA--Interest on overpayments resulting from certain remissions and refunds

12A Entitlement to interest

12B Period of interest

12C Rate of interest

Part IIIAA--Delayed refund interest on running balance account (RBA) surpluses

12AA Entitlement to interest for RBA surpluses after notification of BAS amount or petroleum resource rent tax amount

12AB Entitlement to interest for RBA surpluses after request for remission

12AC Entitlement to interest for RBA surpluses after request for refund

12AD Period of interest for RBA surpluses

12AE Rate of interest for RBA surpluses

12AF Definitions

Part IIIB--Adjustment of interest

12D Interest to be in multiples of 1 cent

12E Small amounts of interest not to be paid

12F Adjustment where amount to be paid by, or refunded to, person does not exceed 49 cents

Part IV--Miscellaneous

15 Regulations

Endnotes

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Endnotes

Endnote 1--About the endnotes

The endnotes provide information about this compilation and the compiled law.

The following endnotes are included in every compilation:

Endnote 1--About the endnotes

Endnote 2--Abbreviation key

Endnote 3--Legislation history

Endnote 4--Amendment history

Abbreviation key--Endnote 2

The abbreviation key sets out abbreviations that may be used in the endnotes.

Legislation history and amendment history--Endnotes 3 and 4

Amending laws are annotated in the legislation history and amendment history.

The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.

The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.

Editorial changes

The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.

If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.

Misdescribed amendments

A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section  15V of the Legislation Act 2003.

If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and "(md not incorp)" is added to the amendment history.

Endnote 2--Abbreviation key

 

ad = added or inserted	o = order(s)
am = amended	Ord = Ordinance
amdt = amendment	orig = original
c = clause(s)	par = paragraph(s)/subparagraph(s)
C[x] = Compilation No. x	/sub-subparagraph(s)
Ch = Chapter(s)	pres = present
def = definition(s)	prev = previous
Dict = Dictionary	(prev ... ) = previously
disallowed = disallowed by Parliament	Pt = Part(s)
Div = Division(s)	r = regulation(s)/rule(s)
ed = editorial change	reloc = relocated
exp = expires/expired or ceases/ceased to have	renum = renumbered
effect	rep = repealed
F = Federal Register of Legislation	rs = repealed and substituted
gaz = gazette	s = section(s)/subsection(s)
LA = Legislation Act 2003	Sch = Schedule(s)
LIA = Legislative Instruments Act 2003	Sdiv = Subdivision(s)
(md) = misdescribed amendment can be given	SLI = Select Legislative Instrument
effect	SR = Statutory Rules
(md not incorp) = misdescribed amendment	Sub-Ch = Sub-Chapter(s)
cannot be given effect	SubPt = Subpart(s)
mod = modified/modification	underlining = whole or part not
No. = Number(s)	commenced or to be commenced

Endnote 3--Legislation history

 

Act	Number and year	Assent	Commencement	Application, saving and transitional provisions
Taxation (Interest on Overpayments) Act 1983	12, 1983	8 June 1983	14 Feb 1983 (s 2)
Taxation Laws Amendment Act 1984	123, 1984	19 Oct 1984	s 319(1): 14 Feb 1983 (s 2(2)) s 319(2), 320-327 and 385(2): 14 Dec 1984 (s 2(3))	s 385(2)
Trust Recoupment Tax (Consequential Amendments) Act 1985	4, 1985	29 Mar 1985	s 13: 5 Apr 1985 (s 2)	--
Sales Tax Laws Amendment Act 1985	47, 1985	30 May 1985	ss. 3, 4(2), 11, 12 and Part XI (ss. 54-56): 21 Aug 1981 ss. 5, 18, 20, 22, 24, 28(2), 39, 40, 45, 48, 50, 51 and 53: 10 May 1985 (see s. 2(3)) Remainder: Royal Assent	s. 2(4) and (5)
Taxation Laws Amendment Act 1985	49, 1985	30 May 1985	30 May 1985	s. 43
Taxation Laws Amendment Act (No. 2) 1985	123, 1985	28 Oct 1985	28 Oct 1985	--
Fringe Benefits Tax (Miscellaneous Provisions) Act 1986	41, 1986	24 June 1986	24 June 1986 (see s. 2(1))	s. 2(2)
Taxation Laws Amendment Act 1986	46, 1986	24 June 1986	Part IV (ss. 31-41): 1 July 1986 Part V (ss. 42, 43): 28 Oct 1985 Remainder: Royal Assent	s. 47
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986	48, 1986	24 June 1986	s 200: 1 July 1986 (s 2(1))	--
Taxation Laws Amendment Act (No. 4) 1986	154, 1986	18 Dec 1986	s. 8(c): 10 June 1986 Part II (ss. 3-6), ss. 8(a) and 9-11: 1 Jan 1987 ss. 26(b), (c), 28, 40 and 49(3), (7): 1 Jan 1987 (see s. 2(4) and Gazette 1986, No. S650) s. 55: 1 Mar 1987 (see Gazette 1987, No. S32) Remainder: Royal Assent	--
Taxation Laws Amendment (Company Distributions) Act 1987	58, 1987	5 June 1987	5 June 1987 (see s. 2)	--
Taxation Laws Amendment Act 1987	61, 1987	5 June 1987	5 June 1987	--
Taxation Laws Amendment Act (No. 2) 1987	62, 1987	5 June 1987	Sch 1: 1 July 1987 (s 2(6))	--
Petroleum Resource Rent Tax (Miscellaneous Provisions) Act 1987	145, 1987	18 Dec 1987	15 Jan 1988 (see s. 2)	--
Taxation Laws Amendment (Tax File Numbers) Act 1988	97, 1988	25 Nov 1988	s. 12 and Schedule 2 (in part): 1 July 1989 (see s. 2(2) and Gazette 1989, No. S159) Remainder: 1 Jan 1989 (see s. 2(1) and Gazette 1988, No. S399)	--
Higher Education Funding Act 1988	2, 1989	6 Jan 1989	s 89: 6 Jan 1989 (s 2(1))	--
Training Guarantee (Administration) Act 1990	60, 1990	16 June 1990	s. 43 and Part 10 (ss. 88-95): 31 Oct 1990 (see Gazette 1990, No. S272) Remainder: 1 July 1990	--
Taxation Laws Amendment Act (No. 3) 1991	216, 1991	24 Dec 1991	s 114, 116 and Sch 4: 1 Mar 1992 (s 2(10) and gaz 1992, No GN7)	s 114 and 116
Sales Tax Amendment (Transitional) Act 1992	118, 1992	30 Sept 1992	28 Oct 1992	--
Student Assistance Amendment Act 1992	138, 1992	19 Nov 1992	Div. 3 of Part 3 (ss. 31-43): 1 Jan 1993 Remainder: Royal Assent	--
Higher Education Funding Legislation Amendment Act 1993	116, 1993	24 Dec 1993	s 27: 1 Jan 1994 (s 2(2))	--
Taxation Laws Amendment Act (No. 3) 1993	118, 1993	24 Dec 1993	s 161-166: 24 Dec 1993 (s 2(1))	s 161, 163, 164 and 166
Taxation Laws Amendment Act (No. 3) 1994	138, 1994	28 Nov 1994	s 7(2): 28 Nov 1994 (s 2(1))	--
Taxation Laws Amendment Act (No. 4) 1994	181, 1994	19 Dec 1994	Schedule 1 (items 22-85): 13 Oct 1994 Remainder: Royal Assent	Sch. 5 (items 1, 46)
Taxation Laws Amendment Act (No. 2) 1995	169, 1995	16 Dec 1995	Sch 8 (items 9, 10) and Sch 10 (items 4-6): 16 Dec 1995 (s 2(1), (7)) Sch 10 (item 3): 19 Dec 1994 (s 2(6))	Sch 8 (item 10) and Sch 10 (item 6)
Taxation Laws Amendment Act (No. 3) 1995	170, 1995	16 Dec 1995	Sch 2 (items 62-64): 16 Dec 1995 (s 2(1))	Sch 2 (item 64)
Taxation Laws Amendment (International Tax Agreements) Act 1996	39, 1996	9 Oct 1996	9 Oct 1996	Sch. 3 (item 3)
Statute Law Revision Act 1996	43, 1996	25 Oct 1996	Sch 5 (items 144-146): 25 Oct 1996 (s 2(1))	--
Income Tax (Consequential Amendments) Act 1997	39, 1997	17 Apr 1997	1 July 1997	--
Superannuation Contributions Tax (Consequential Amendments) Act 1997	71,1997	5 June 1997	5 June 1997	--
Audit (Transitional and Miscellaneous) Amendment Act 1997	152, 1997	24 Oct 1997	Sch 2 (item 1247): 1 Jan 1998 (s 2(2))	--
Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997	191, 1997	7 Dec 1997	Sch 8: 7 Dec 1997 (s 2(1))	--
Social Security Legislation Amendment (Youth Allowance Consequential and Related Measures) Act 1998	45, 1998	17 June 1998	Sch 12 (item 47): 1 July 1998 (s 2(1))	--
Taxation Laws Amendment Act (No. 3) 1998	47, 1998	23 June 1998	Sch 4 (items 66-69): 23 June 1998 (s 2(1))	Sch 4 (item 69)
Taxation Laws Amendment (Farm Management Deposits) Act 1998	85, 1998	2 July 1998	Sch 5 (item 3): 2 Jan 1999 (s 2(2))	--
Taxation Laws Amendment Act (No. 3) 1999	11, 1999	31 Mar 1999	Sch 1 (items 353-371, 398, 399, 402, 404): 1 July 1999 (s 2(3))	Sch 1 (items 398, 399, 402, 404)
as amended by
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Sch 2 (items 87-93): 22 Dec 1999 (s 2(1))	Sch 2 (items 92, 93)
Statute Stocktake Act 1999	118, 1999	22 Sept 1999	22 Sept 1999	Sch. 2 (item 33)
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999	176, 1999	22 Dec 1999	Sch 8 (item 26): 1 July 2000 (s 2(17))	--
A New Tax System (Pay As You Go) Act 1999	178, 1999	22 Dec 1999	Sch 2 (items 34, 35, 83-86, 92, 93): 22 Dec 1999 (s 2(1))	Sch 2 (items 35, 92, 93)
as amended by
Tax Laws Amendment (2004 Measures No. 7) Act 2005	41, 2005	1 Apr 2005	Sch 10 (item 244): 22 Dec 1999 (s 2(1) item 6)	--
A New Tax System (Tax Administration) Act 1999	179, 1999	22 Dec 1999	Sch 11 (items 113, 114): 1 July 2000 (s 2(9)(b)) Sch 13 (items 1-6) and Sch 16 (items 20-37): 22 Dec 1999 (s 2(1), (13))	Sch. 13 (item 6) and Sch. 16 (item 37)
A New Tax System (Tax Administration) Act (No. 2) 2000	91, 2000	30 June 2000	Sch 2 (items 121, 129): 1 July 2000 (s 3(1))	Sch 2 (item 129)
Indirect Tax Legislation Amendment Act 2000	92, 2000	30 June 2000	Sch 9 (items 17, 18): 1 July 2000 (s 2(1))	Sch 9 (item 18)
Youth Allowance Consolidation Act 2000	106, 2000	6 July 2000	Sch 5 (item 5): 6 July 2000 (s 2(1))	--
Taxation Laws Amendment Act (No. 8) 2000	156, 2000	21 Dec 2000	Sch 7 (item 21): 21 Dec 2000 (s 2(1))	--
Treasury Legislation Amendment (Application of Criminal Code) Act (No. 2) 2001	146, 2001	1 Oct 2001	s 4 and Sch 4 (items 129-131): 15 Dec 2001 (s 2(1))	s 4
Taxation Laws Amendment (Research and Development) Act 2001	170, 2001	1 Oct 2001	Sch 3 (items 14-19): 1 Oct 2001 (s 2(1))	Sch 3 (item 19)
International Tax Agreements Amendment Act 2003	123, 2003	5 Dec 2003	5 Dec 2003	--
Higher Education Support (Transitional Provisions and Consequential Amendments) Act 2003	150, 2003	19 Dec 2003	Sch 2 (items 161-168): 1 Jan 2004 (s 2(1) item 16)	--
Taxation Laws Amendment Act (No. 1) 2004	101, 2004	30 June 2004	Sch 11 (item 16): 22 Dec 1999 (s 2(1) item 12)	--
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 1) 2005	75, 2005	29 June 2005	29 June 2005	Sch. 1 (item 31)
Tax Laws Amendment (Improvements to Self Assessment) Act (No. 2) 2005	161, 2005	19 Dec 2005	Schedule 1 (items 57-59): Royal Assent	Sch. 1 (item 59)
Tax Laws Amendment (2006 Measures No. 2) Act 2006	58, 2006	22 June 2006	Schedule 7 (items 194-209): 1 July 2006 (s 2(1) item 21)	--
Fuel Tax (Consequential and Transitional Provisions) Act 2006	73, 2006	26 June 2006	Schedule 5 (items 166, 167): 1 July 2006 (see s. 2(1))	--
International Tax Agreements Amendment Act (No. 1) 2006	100, 2006	14 Sept 2006	Schedule 1 (items 27-31): Royal Assent	Sch. 1 (item 11)
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006	101, 2006	14 Sept 2006	Schedule 1 (items 1, 300-317), Schedule 2 (items 971-995), Schedule  5 (items 158-163) and Schedule 6 (items 1, 5-11): Royal Assent	Sch. 6 (items 1, 5-11)
Tax Laws Amendment (Simplified Superannuation) Act 2007	9, 2007	15 Mar 2007	Schedule 1 (items 36, 37): Royal Assent	Sch. 1 (item 37)
Superannuation Legislation Amendment (Simplification) Act 2007	15, 2007	15 Mar 2007	Schedule 1 (items 394, 406(1)-(3)): 15 Mar 2007 (s 2(1) item 2)	Sch. 1 (item 406(1)-(3))
Tax Laws Amendment (2007 Measures No. 4) Act 2007	143, 2007	24 Sept 2007	Schedule 1 (items 213-222, 225, 226) and Schedule 7 (item 103): Royal Assent	Sch. 1 (items 222, 225, 226)
as amended by
Statute Law Revision Act 2010	8, 2010	1 Mar 2010	Schedule 2 (item 25): Royal Assent	--
Tax Laws Amendment (2008 Measures No. 4) Act 2008	97, 2008	3 Oct 2008	Schedule 3 (item 186): Royal Assent	--
Tax Laws Amendment (2008 Measures No. 6) Act 2009	14, 2009	26 Mar 2009	Schedule 4 (items 45-50): Royal Assent	Sch. 4 (items 46, 50)
Tax Laws Amendment (2009 Measures No. 2) Act 2009	42, 2009	23 June 2009	Schedule 4 (items 13-15): Royal Assent	--
Tax Laws Amendment (2010 Measures No. 1) Act 2010	56, 2010	3 June 2010	Schedule 6 (items 37-43): Royal Assent	--
Tax Laws Amendment (Confidentiality of Taxpayer Information) Act 2010	145, 2010	16 Dec 2010	Schedule 2 (items 118, 119): 17 Dec 2010	--
Tax Laws Amendment (2011 Measures No. 2) Act 2011	41, 2011	27 June 2011	Schedule 5 (item 423): Royal Assent	--
Tax Laws Amendment (2011 Measures No. 9) Act 2012	12, 2012	21 Mar 2012	Schedule 6 (items 247, 248): Royal Assent	Sch. 6 (item 248)
Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012	14, 2012	29 Mar 2012	Sch 3 (items 86-89): 1 July 2012 (s 2(1) item 5)	--
Fairer Private Health Insurance Incentives Act 2012	26, 2012	4 Apr 2012	Sch 1 (items 43-47, 48(1)): 1 July 2012 (s 2(1) item 2)	Sch 1 (item 48(1))
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012	75, 2012	27 June 2012	Sch 4 (items 17-20): 27 June 2012 (s 2(1) item 2)	Sch 4 (item 20)
Tax Laws Amendment (2012 Measures No. 2) Act 2012	99, 2012	29 June 2012	Sch 1 (items 16-23): 30 June 2012 (s 2(1) item 3)	Sch 1 (item 23)
Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013	88, 2013	28 June 2013	Sch 7 (items 184-193): 1 July 2012 (s 2(1) item 17) Sch 7 (items 226, 227): 28 June 2013 (s 2(1) item 23)	--
Tax Laws Amendment (Fairer Taxation of Excess Concessional Contributions) Act 2013	118, 2013	29 June 2013	Sch 1 (items 37, 85, 86, 110): 29 June 2013 (s 2(1) items 2, 11)	Sch 1 (item 110)
Trade Support Loans (Consequential Amendments) Act 2014	82, 2014	17 July 2014	Sch 1 (items 25, 26, 28-34): 18 July 2014 (s 2(1) items 2, 3, 5) Sch 1 (item 27): never commenced (s 2(1) item 4)	--
Minerals Resource Rent Tax Repeal and Other Measures Act 2014	96, 2014	5 Sept 2014	Sch 1 (items 109-124): 30 Sept 2014 (s 2(1) item 2 and F2014L01256)	Sch 1 (items 122-124)
Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015	70, 2015	25 June 2015	Sch 6 (items 62, 63): 25 June 2015 (s 2(1) item 17)	Sch 6 (item 63)
Labor 2013-14 Budget Savings (Measures No. 2) Act 2015	169, 2015	11 Dec 2015	Sch 1 (items 100-107, 111): 1 Jan 2016 (s 2(1) item 2)	Sch 1 (item 111)
Tax and Superannuation Laws Amendment (2015 Measures No. 6) Act 2016	10, 2016	25 Feb 2016	Sch 1 (items 37-39): 26 Feb 2016 (s 2(1) item 2)	Sch 1 (items 38-39)
Budget Savings (Omnibus) Act 2016	55, 2016	16 Sept 2016	Sch 23 (items 21-24): 1 Oct 2016 (s 2(1) item 25)	Sch 23 (items 22-24)
International Tax Agreements Amendment Act 2016	64, 2016	20 Oct 2016	Sch 1 (item 10): 20 Oct 2016 (s 2(1) item 1)	--
Treasury Laws Amendment (Fair and Sustainable Superannuation) Act 2016	81, 2016	29 Nov 2016	Sch 10 (items 48-54): 1 July 2018 (s 2(1) item 5)	Sch 10 (items 49-54)
Treasury Laws Amendment (Combating Multinational Tax Avoidance) Act 2017	27, 2017	4 Apr 2017	Sch 1 (items 50-52): 1 July 2017 (s 2(1) item 4)	Sch 1 (item 52)
Treasury Laws Amendment (2018 Measures No. 1) Act 2018	23, 2018	29 Mar 2018	Sch 1 (item 74): 1 Apr 2018 (s 2(1) item 8) Sch 1 (items 75-79): 30 Mar 2018 (s 2(1) item 9)	Sch 1 (items 75-79)
Education and Other Legislation Amendment (VET Student Loan Debt Separation) Act 2018	116, 2018	25 Sept 2018	Sch 1 (items 61-67): 1 July 2019 (s 2(1) item 12)	--
Treasury Laws Amendment (2018 Measures No. 4) Act 2019	8, 2019	1 Mar 2019	Sch 8 (items 64-70): 1 Apr 2019 (s 2(1) item 11)	--
Treasury Laws Amendment (Timor Sea Maritime Boundaries Treaty) Act 2019	59, 2019	7 Aug 2019	Sch 2 (item 22): 30 Aug 2019 (s 2(1) item 2)	--
Trade Support Loans Amendment Act 2023	61, 2023	21 Aug 2023	Sch 1 (items 149-165): 1 Jan 2024 (s 2(1) item 1)	Sch 1 (items 156-165)
Administrative Review Tribunal (Consequential and Transitional Provisions No. 1) Act 2024	38, 2024	31 May 2024	Sch 1 (item 75): 14 Oct 2024 (s 2(1) item 2)	--

Endnote 4--Amendment history

 

Provision affected	How affected
Title....................	am No 181, 1994
Part I
s 1.....................	am No 181, 1994
s 3.....................	am No 123, 1984; No 4, 1985; No 47, 1985; No 49, 1985; No 41,1986; No 46, 1986; No 48, 1986; No 154, 1986; No 58, 1987; No 62, 1987; No 145, 1987; No 2, 1989; No  60, 1990; No 216, 1991; No 118, 1992; No 138, 1992; No 116, 1993; No 118, 1993; No 138, 1994; No 181, 1994; No 169, 1995; No 170, 1995; No 39, 1997; No 152, 1997; No 45, 1998; No 47, 1998; No 85, 1998; No  11, 1999 (as am by No 178, 1999); No 118, 1999; No 176, 1999; No 178, 1999; No 179, 1999; No 92, 2000; No 106, 2000; No 156, 2000; No 170, 2001; No 123, 2003; No 150, 2003; No  75, 2005; No 58, 2006; No 73, 2006; No 100, 2006; No 101, 2006; No 143, 2007; No 14, 2009; No 42, 2009; No 56, 2010; No  12, 2012; No 14, 2012; No 26, 2012; No 75, 2012; No 99, 2012; No 88, 2013; No 118, 2013; No 82, 2014; No 96, 2014; No 169, 2015; No 81, 2016; No 27, 2017; No 116, 2018; No 61, 2023; No 38, 2024
s. 3A....................	ad. No. 181, 1994
	am. No. 39, 1996; No. 143, 2007; No. 97, 2008; No 64, 2016
s. 3B....................	ad. No. 146, 2001
s 3C....................	ad No 58, 2006
	am No 100, 2006; No 101, 2006; No 56, 2010; No 41, 2011; No 14, 2012; No 26, 2012; No 99, 2012; No 88, 2013; No 82, 2014; No 96, 2014; No 169, 2015; No 27, 2017; No 116, 2018; No 61, 2023
Part II
s. 4.....................	am. No. 145, 2010
ss. 5, 6..................	rep. No. 123, 1984
s. 7.....................	am. No. 123, 1984; No. 43, 1996
s. 8.....................	am. No. 123, 1985; No. 97, 1988; No. 43, 1996; No. 146, 2001
	rep. No. 145, 2010
Part IIA
Part IIA..................	ad. No. 181, 1994
s 8A....................	ad No 181, 1994
	am No 169, 1995; No 11, 1999; No 179, 1999; No 150, 2003; No 75, 2005; No 101, 2006; No  56, 2010; No 88, 2013; No 82, 2014; No 169, 2015; No 116, 2018; No 8, 2019; No 61, 2023
s. 8B....................	ad. No. 181, 1994
	am. No. 179, 1999; No. 101, 2006
s. 8C....................	ad. No. 181, 1994
	am. No. 11, 1999; No. 101, 2006
s. 8D....................	ad. No. 181, 1994
Part IIB
Part IIB..................	ad. No. 181, 1994
s 8E....................	ad No 181, 1994
	am No 179, 1999; No 170, 2001; No 150, 2003; No 101, 2006; No 42, 2009; No  56, 2010; No 26, 2012; No 82, 2014; No 169, 2015; No 116, 2018; No 61, 2023
s. 8F....................	ad. No. 181, 1994
s. 8G....................	ad. No. 181, 1994
	am. No. 179, 1999; No. 170, 2001; No. 101, 2004; No. 101, 2006; No 42, 2009
s. 8H....................	ad. No. 181, 1994
	am. No. 179, 1999; No. 101, 2006
s. 8I....................	ad. No. 181, 1994
	am. No. 11, 1999; No. 101, 2006
s. 8J....................	ad. No. 181, 1994
	rep. No. 143, 2007
s. 8K....................	ad. No. 181, 1994
	am. No. 11, 1999; No. 161, 2005
Part IIC
Part IIC..................	ad. No. 71, 1997
ss. 8L-8N................	ad. No. 71, 1997
s. 8P....................	ad. No. 71, 1997
	am. No. 11, 1999; No. 101, 2006
Part IID
Part IID..................	ad. No. 71, 1997
	rep No 23, 2018
s 8Q....................	ad. No 71, 1997
	rep No 23, 2018
s 8R....................	ad No 71, 1997
	rep No 23, 2018
s 8S....................	ad No 71, 1997
	rep No 23, 2018
s. 8T....................	ad. No. 71, 1997
	am. No. 11, 1999; No. 101, 2006
	rep No 23, 2018
Part IIE
Part IIE..................	ad. No. 191, 1997
ss. 8U-8W................	ad. No. 191, 1997
s. 8X....................	ad. No. 191, 1997
	am. No. 11, 1999; No. 101, 2006
Part IIF
Part IIF..................	ad. No. 191, 1997
ss. 8Y, 8Z................	ad. No. 191, 1997
s. 8ZA...................	ad. No. 191, 1997
s. 8ZB...................	ad. No. 191, 1997
	am. No. 101, 2006
Part IIG
Part IIG..................	ad. No. 9, 2007
s. 8ZC...................	ad. No. 9, 2007
s. 8ZD...................	ad. No. 9, 2007
	am. No. 15, 2007
ss. 8ZE, 8ZF..............	ad. No. 9, 2007
Part III
Part III heading.............	rs. No. 181, 1994
s. 9.....................	am. No. 123, 1984; Nos. 58 and 61, 1987; No. 181, 1994; No. 43, 1996; No. 11, 1999; No.  101, 2006; No. 143, 2007; No. 14, 2009; No. 26, 2012; No 10, 2016; No 59, 2019
s. 10....................	am. No. 123, 1984; No. 49, 1985; No. 46, 1986; No. 181, 1994; No.  11, 1999; Nos. 58 and 101, 2006; No. 14, 2009; No. 99, 2012
s. 10A...................	ad. No. 123, 1984
	am. No. 58, 2006
	rep. No. 101, 2006
s. 11....................	rs. No. 181, 1994
	am. No. 143, 2007
s. 11A...................	ad. No. 123, 1984
	rep. No. 181, 1994
s. 12....................	am. No. 123, 1984; No. 47, 1985; No. 181, 1994; No. 118, 1999; No.  58, 2006
	rep. No. 101, 2006
Part IIIA
Part IIIA heading...........	rs No 8, 2019
Part IIIA.................	ad. No. 181, 1994
s 12A...................	ad No 181, 1994
	am No 11, 1999; No 178, 1999 (as am by No 41, 2005); No 179, 1999; No  150, 2003; No 75, 2005; No 101, 2006; No 56, 2010; No 82, 2014; No 70, 2015; No 169, 2015; No 116, 2018; No 8, 2019; No 61, 2023
s 12B...................	ad No. 181, 1994
	am No 8, 2019
s. 12C...................	ad. No. 181, 1994
	am. No. 11, 1999; No. 101, 2006
Part IIIAA
Part IIIAA................	ad. No. 179, 1999
s. 12AA.................	ad. No. 179, 1999
	am No 88, 2013; No 96, 2014
s. 12AB..................	ad. No. 179, 1999
	am No 88, 2013; No 96, 2014
s. 12AC..................	ad. No 179, 1999
	am No 88, 2013; No 96, 2014
s. 12AD.................	ad. No. 179, 1999
s. 12AE..................	ad. No. 179, 1999
	am. No. 101, 2006
s. 12AF..................	ad. No. 179, 1999
	am No 88, 2013; No 96, 2014; No 55, 2016
Part IIIB
Part IIIB.................	ad. No. 181, 1994
ss. 12D-12F...............	ad. No. 181, 1994
Part IV
s. 13....................	am. No. 181, 1994; No. 179, 1999
	rep. No. 91, 2000
s. 14....................	rep. No. 123, 1984