67Payment of interest

67 Payment of interest (1) In addition to an amount refunded under this Part following a successful objection, review or appeal in respect of an assessment, reassessment or decision made under section 30, the Registrar is required to pay interest on the amount calculated at the market rate referred to in section 44(1)(a) on a daily basis from— (a) the date of payment of the amount overpaid that is refunded; or S. 67(1)(b) amended by No. 24/2025 s. 39(1)(b). (b) the date on which the Registrar made the assessment, reassessment or decision under section 30 to which the objection, review or appeal relates— whichever is the later, until the date of the refund. S. 67(2) inserted by No. 24/2025 s. 39(2). (2) In addition to an amount refunded under this Part following a successful objection, review or appeal in respect of a repayment notice, the Registrar is required to pay interest on the amount calculated at the market rate referred to in section 44(1)(a) on a daily basis from— (a) the date of repayment of the amount that is refunded; or (b) the date on which the Registrar issued the repayment notice to which the objection, review or appeal relates— whichever is the later, until the date of the refund.