Commonwealth Consolidated Acts

TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) ACT 1983 - SECT 8D

    If:

  (a)   interest is payable under this Part on a payment in respect of a period; and

  (b)   interest is also payable under Part   IIIA on the whole or part of the payment in respect of the whole or part of the period;

then interest is not payable under this Part on the whole or part of the payment in respect of the whole or part of the period.