46—Amendment of section 26—Interest rate
Section 26(2)(a)—delete paragraph (a) and substitute:
(a)
unless an order is in force under paragraph (b), in relation to interest
accruing at any time during a particular financial year, the average rate of
the daily 90-day Bank Accepted Bill Rate prescribed by the Reserve Bank of
Australia for the month of May preceding the financial year (rounding up 0.005
to 2 decimal places); or