s 55
In forceWhen particular taxpayers liable for unpaid tax interest
Part 5Interest and penalty tax
Division 1Interest payable to commissioner and penalty tax
Subdivision 1Interest
55 When particular taxpayers liable for unpaid tax interest
A taxpayer to whom a regulation under section 147(2) applies is liable for unpaid tax interest in relation to an assessment only from the due date in the assessment notice given to the taxpayer.
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