Victorian Consolidated Legislation

TAXATION (INTEREST ON OVERPAYMENTS) ACT 1986

No. 35 of 1986
Version incorporating amendments as at 1 February 2008

TABLE OF PROVISIONS

           Section Page

   PART 1-PRELIMINARY

   1.      Purpose
   2.      Commencement
   3.      Definitions
   4.      Repealed
   5.      Secrecy provisions

   PART 2-ENTITLEMENT TO INTEREST

   6.      Entitlement to interest
   7.      Amount of interest
   8.      Payment of interest in case of appeal
   9.      Small amounts of interest not to be paid

   PART 3-MISCELLANEOUS

   10.     Commissioner may apply interest as credit
   11.     Payments to be made out of Consolidated Fund
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           ENDNOTES
           1. General Information
           2. Table of Amendments
           3. Explanatory Details