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 2023-24 income year. For the quarter beginning 1 January 2024, the GIC annual rate is 11.38% and the SIC annual rate is 7.38%. The rates are up from the annual rates for the prior quarter beginning 1 October 2023, which are 11.15% and …