Income Tax Assessment Act 1997
View history note
Hide history noteSECTION 245-20 245-20 Parts of debts
This Division applies to part of a debt in the same way as it applies to a whole debt.
Note:
This Division treats interest, or an amount in the nature of interest, payable on a debt as being a separate debt if the interest or amount has accrued but has not been paid.
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