Commonwealth Consolidated Regulations

TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) REGULATIONS 1992

- made under the Taxation (Interest on Overpayments) Act 1983

TABLE OF PROVISIONS

   1.      Name of Regulations [see Note 1]  
   2.      Commencement  
   3.      Interpretation  
   5.      Prescribed economic double tax correlative relief provisions (Act, paragraph 3A (1) (b))  
   6.      Prescribed manner of operation of business profits provisions -- juridical double tax relief (Act, paragraph 3A (1) (b))  
   7.      Prescribed economic double tax correlative relief provisions (Act, paragraph 3A (2) (b))  
   8.      Prescribed manner of operation of business profits provisions -- juridical double tax relief (Act, paragraph 3A (2) (b))  
           SCHEDULE 1 Provisions of double tax agreements prescribed for the purpose of paragraph 3A (1) (b) of the Act
           SCHEDULE 2 Provisions of double tax agreements for which the manner of operation is prescribed for the purpose of paragraph 3A (1) (b) of the Act
           SCHEDULE 3 Provisions of double tax agreements for which the manner of operation is prescribed for the purpose of paragraph 3A (1) (b) of the Act