COM153031 - CT Pay and File: claims / reliefs: ACT: legislation: ACT carry-back and repayment interest
The table below gives a brief explanation of what the legislation relevant to this subject contains.
| Section | Explanation |
| 825 ICTA 1988 | Repayment supplement for companies allowable for a pre CT Pay and File AP. |
| 826(7) ICTA 1988 | Rules for determining the amount of repayment interest payable when repayment of CT is created by the carry-back of surplus ACT. |