Commonwealth Numbered Acts

Income Tax Assessment Amendment Act 1983 No. 14 of 1983 - SECT 4

4. Section 26 of the Principal Act is amended by inserting after paragraph
(ja) the following paragraph:

''(jb) the amount of any interest payable to the taxpayer under the Taxation
(Interest on Overpayments) Act 1983, being interest that has been paid to the
taxpayer or applied by the Commissioner in discharge or partial discharge of a
liability of the taxpayer to the Commonwealth;''.