Financial Performance 2 Expense Operating Administrative Expense Amount The amount of expenses incurred in the administration of entities. Income Interest Early Payment Credit Amount An amount of interest credit that is received where an actual payment is made on account and is paid before the due date of payment. Amounts which may attract early payment interest are payments of: Income tax and Interest payable under Section 102AAM. Early payments interest is calculated from the date the early payment is made to the date the amount becomes due and payable. Only inform the amount if the calculated interest amount is 50 cents or more for early payment. Do not show actual payments. The company may be entitled to interest if it makes an actual payment on account of certain amounts more than 14 days before the due date of payment. Amounts which may attract early payment interest include payments of: - income tax - shortfall interest charge - interest payable under section 102AAM. Amounts which are not directly paid but are reduced by the crediting or applying of an amount do not attract early payment interest. These amounts include: - credit for instalments payable under the PAYG instalment regime - credit for amounts withheld from withholding payments under the PAYG withholding regime - an overpayment of other income tax liabilities - a running balance account (RBA) surplus - any other credit entitlement arising under a taxation law.