Commonwealth Numbered Regulations
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TAXATION (INTEREST ON OVERPAYMENTS AND EARLY PAYMENTS) REGULATIONS
2018 (F2018L01288)
TABLE OF PROVISIONS
PART 1--PRELIMINARY
1. Name
2. Commencement
3. Authority
4. Schedules
5. Definitions
PART 2--PROVISIONS FOR THE PURPOSES OF PROVIDING CORRELATIVE RELIEF
6. Correlative relief for juridical double taxation--double tax agreements applying to Australia
7. Correlative relief for economic double taxation--no double tax agreement applying to Australia and foreign country
8. Correlative relief for juridical double taxation--no double tax agreement applying to Australia and foreign country
PART 3--APPLICATION, SAVING AND TRANSITIONAL PROVISIONS
9. Application provision relating to the commencement of this instrument
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