28
In forceInterest rate to prevail over interest otherwise payable on a judgment debt
Part 5Interest and penalty tax
Division 5.1Interest
28 Interest rate to prevail over interest otherwise payable on a judgment debt
If judgment is given by or entered in a court for an amount of unpaid tax (or an amount that includes an amount of unpaid tax), the interest rate determined in accordance with this division continues to apply, to the exclusion of any other interest rate, until the tax is paid.
This Act’s bill:Explanatory statementSecond reading speech
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