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 2023-24 income year. For the quarter beginning 1 October 2023, the GIC annual rate is 11.15% and the SIC annual rate is 7.15%. The rates are up from the annual rates for the prior quarter beginning 1 July 2023, which are 10.90% and 6.90% for GIC and SIC, respectively. Click the following links for the GIC rate tables and the SIC rate tables, which also provide the daily rates and the historical rates going back...