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 2021-22 income year. For the quarter beginning 1 October 2021, the GIC annual rate is 7.01% and the SIC annual rate is 3.01%. The rates are down slightly from the annual rates for the prior quarter beginning 1 July 2021, which are 7.0…