A New Tax System (Tax Administration) Act (No. 2) 2000 (91 of 2000)
Schedule 2 Consequential and miscellaneous amendments
Part 1 General
Diesel and Alternative Fuels Grants Scheme Act 1999
3 Subsections 27(2), (3), (4), (5) and (9)
Repeal the subsections, substitute:
(2) If an amount of a designated scheme debt that is payable by you remains unpaid after the day by which it must be paid, you are liable, by way of penalty, to pay the general interest charge on the unpaid amount.
(3) You are liable to pay the charge for each day in the period that:
(a) started at the beginning of the day on which the amount becomes due to be paid; and
(b) finishes at the end of the last day at the end of which any of these remains unpaid:
(i) the unpaid amount;
(ii) general interest charge on the unpaid amount.