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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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

8ZBRate of interest

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Get a plain-English read of 8ZB

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

Interest under this Part is payable at the base interest rate (within the meaning of the Tax Act).

Previous section8ZAPeriod of interest

Next sectionPart IIGInterest on certain amounts of tax on no‑TFN contributions income of superannuation providers

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