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

Platform

Free tools

Lawyers: our picks

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

Platform

Free tools

Lawyers: our picks

Company

Jurisdictions

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

8ZCInterpretation

Start here

Get a plain-English read of 8ZC

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

Expressions used in this Part that are defined in the Income Tax Assessment Act 1997 have the same meanings as in that Act.

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

Next section8ZDEntitlement to interest

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