Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Where to start with an Australian legal problem: plain-English guides, with the legislation and case law behind them.

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Lawyers: our picks

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Zoe is a legal information platform. Always consult the Federal Register of Legislation for authoritative text.

CTHIn ForceAct

Taxation (Interest on Overpayments and Early Payments) Act 1983

8CRate of interest

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Get a plain-English read of 8C

Turn the raw legal text into a practical explanation grounded in Taxation (Interest on Overpayments and Early Payments) Act 1983.

Interest under section 8A is payable at the base interest rate (within the meaning of the Tax Act).

Previous section8BInterest period

Next section8DNo double entitlement to interest

Section 8C - Taxation (Interest on Overpayments and Early Payments) Act 1983 - Rate of interest | Zoe