37
CurrentInterest rate prevails over other interest
Part 5Interest and penalty tax
Division 1Interest
37 Interest rate prevails over other interest
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 payable under this Division continues to apply to the exclusion of any other interest rate until the tax is paid.
This Act’s bill:Second reading speech
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