#### 8K Interpretation If the crediting, applying or refunding of an income tax crediting amount takes place at different times, the whole of the income tax crediting amount is taken for the purposes of this Part to have been credited, applied or refunded at the earlier or earliest of those times.

Previous section8IRate of interest Next sectionPart IICInterest on overpayments resulting from certain amendments of assessments made under the Superannuation Contributions Tax (Assessment and Collection) Act 1997

Section 8K - Taxation (Interest on Overpayments and Early Payments) Act 1983 - Interpretation — Zoe