Commonwealth Consolidated Acts Commonwealth Consolidated ActsSection 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.
Table of Subdivisions 20‑A Insurance, indemnity or recoupment
for deductible expenses 20‑B Disposal of a car for which lease
payments have been deducted
Table of sections 20‑1 Application
of Subdivision 20‑A of the Income Tax Assessment Act 1997
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