Skip to main content
Skip table of contents

Item C1 - Credit for interest on early payments

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 MaintenanceTax Rates > Early Payment Interest.

CCH References

25-440 Interest on early payments

28-170 Interest on overpayments

JavaScript errors detected

Please note, these errors can depend on your browser setup.

If this problem persists, please contact our support.