Click this link to open the information on Item C1 Label L on the ATO website.
Use the Interest on early payments worksheet (epi) available at label L to calculate the correct credit due. Any amounts calculated in the epi worksheet in the previous income year will be brought to account as income in the Interest worksheet (int) in the following income year.
The per annum interest rates on early payments may be viewed and printed by clicking Maintenance > Tax Rates > Early Payment Interest.
25-440 Interest on early payments
28-170 Interest on overpayments