Taxation (Interest on Overpayments and Early Payments) Act 1983
View history note
Hide history noteIf:
(a) an amount of interest payable to a person under this Act is applied in discharge of a liability of the person to the Commonwealth; and
(b) the amount (if any) remaining to be paid (the ``net amount'' ) by the person in relation to that liability is less than 50 cents;
the net amount is not payable by the person.
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