Program · Outcome 1: Confidence in the administration of aspects of Australia’s taxation and superannuation systems, including through helping people understand their rights and obligations, improving ease of compliance and access to benefits, and managing non-compliance with the law; and in delivering effective and efficient business registry services
Program 1.16: Interest on Overpayment and Early Payments
The objective of the program is to apply credit interest to taxpayers’ accounts where they are entitled under the law. The application of credit interest is non-discretionary where an entitlement exists under the Taxation (Interest on Overpayments and Early Payments) Act 1983. Administered interest regimes include: • interest on overpayments of tax; • delayed refund interest; and • interest on early payments of tax.
Australian Taxation Office, 2026-27 Portfolio Budget Statements, PDF page 261 reported
$536m
2026-27 Budget estimate
−$37m (−6.4%) on 2025-26 estimated actual
Traced to named suppliers and grant recipients
AusTender and GrantConnect record the agency, not the program, so contracts and grants are shown on the entity page.
Published lines
Each row is one line of the program’s expense table in the 2026-27 Portfolio Budget Statements – Program Expense Line Items, as published.
| Line | Kind | 2025-26 estimated actual |
2026-27 Budget estimate |
Change | Treatment | Source |
|---|---|---|---|---|---|---|
| Taxation Administration Act 1953 - section 16 (Non-refund items) | administered | $573m | $536m | −$37m −6.4% | reported | Table 2.1.1, row 1277 |