These rates are applicable in the event of an Early Payment of Interest made more than 14 days before the due date for tax, debts, interest or instalments incurred.
Interest is payable for an early payment of income tax if the payee is an individual, taxable trust, company or superannuation fund.
These rates are used by the Early Payments Interest Worksheet (epi).
Select Maintenance > Tax Rates > Early Interests Payment.
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