Commonwealth Consolidated Acts
[Index]
[Table]
[Search]
[Search this Act]
[Notes]
[Noteup]
[Previous]
[Next]
[Download]
[Help]
TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 - SECT 12E
Small amounts of interest not to be paid
If, apart from this section, an amount of interest:
(a) would be payable to a person under this Act; and
(b) is less than 50 cents;
the amount is not payable to the person.
AustLII: Copyright Policy
| Disclaimers
| Privacy Policy
| Feedback