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.…