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30 Nov 06 Addenda and Errata

On 29 November 2006, the ATO issued the following Addenda and Errata:

- TD 1992/150A - Addendum Income tax: can an amount of interest payable to a taxpayer under the Taxation (Interest on Overpayments) Act 1983 be applied by the Commissioner against an amount of tax which is assessed but not yet due and payable by the taxpayer?

- TD 1993/50A - Addendum Income tax: do credits of tax instalment deductions constitute an amount of relevant tax ... paid by a person for the purposes of s 9(1) of the Taxation (Interest on Overpayments) Act 1983 (TIOPA)?

- TD 2000/53E - Erratum Income tax: can a taxpayer that uses 13 four weekly accounting periods or 12 accounting periods, some of four weeks and others of five weeks, calculate their PAYG instalment amount for an instalment quarter having regard to their normal accounting periods?

- TD 2000/54E - Erratum Income tax: can a taxpayer calculate their Pay As You Go (PAYG) instalment amount for an instalment quarter having regard to their commercial accounting periods if they have changed the day on which their tax period ends under s 27-35 of A New Tax System (Goods and Services Tax) Act 1999?

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