Repayments / reallocations: non automatic repayments: legislation: repayment interest
The table below gives a brief explanation of what the legislation relevant to this subject contains.
|825 ICTA 1988||Repayment supplement rules.|
|826 ICTA 1988||Repayment interest rules.|
|826(5A) ICTA 1988||Repayment interest is brought into account as income for tax purposes for APs ending on or after 1 July 1999.|