#### 15‑35 Interest on overpayments and early payments of tax Your assessable income includes interest payable to you under the Taxation (Interest on Overpayments and Early Payments) Act 1983. The interest becomes assessable when it is paid to you or applied to discharge a liability you have to the Commonwealth.

Previous section15‑30 Insurance or indemnity for loss of15‑30 Insurance or indemnity for loss of assessable income Next section15‑40 Providing mining, quarrying or pro15‑40 Providing mining, quarrying or prospecting information or geothermal exploration information