The Australian Taxation Office (ATO) has published the general interest charge (GIC) rates and shortfall interest charge (SIC) rates for the third quarter of the 2020-21 income year. For the quarter beginning 1 January 2021, the GIC rate annual rate is 7.02% and the SIC annual rate is 3.02%. This is down from the annual rates for the second quarter beginning 1 October 2020, which is 7.10% and 3…