Taxation (Interest on Overpayments and Early Payments) Act 1983

The Taxation (Interest on Overpayments and Early Payments) Act 1983 outlines preliminary provisions, including title, commencement, and key term interpretation. The Act pertains to interest on certain overpayments and early tax payments. It defines entities such as the Commissioner of Taxation and the Tribunal, along with concepts like "decision to which this Act applies", "compulsory repayment amount", and "fringe benefits tax".