The Australian Taxation Office (ATO) has published the general interest charge (GIC) rates and shortfall interest charge (SIC) rates for the second quarter of the 2022-23 income year. For the quarter beginning 1 October 2022, the GIC annual rate is 9.31% and the SIC annual rate is 5.31%. The rates are up from the annual rates for the prior quarter beginning 1 July 2022, which are 8.00% and 4.00…