Taxation (Interest on Overpayments and Early Payments) Act 1983

PART IIIB - ADJUSTMENT OF INTEREST  

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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.

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