Taxation (Interest on Overpayments and Early Payments) Act 1983

PART IIIB - ADJUSTMENT OF INTEREST  

SECTION 12E  

12E   SMALL AMOUNTS OF INTEREST NOT TO BE PAID  
If, apart from this section, an amount of interest:

(a) would be payable to a person under this Act; and

(b) is less than 50 cents;

the amount is not payable to the person.