Interest ON Early Payments AND Overpayments OF TAX 2018
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/forms-and-instructions/interest-on-early-payments-and-overpayments-of-tax-2018
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.