78DExemption from interest charge—general

#### 78D Exemption from interest charge—general (1) A person is not liable to pay interest charge under section 78 or 78A if on the day before the start of the period in respect of which the person would otherwise have been liable to pay that charge: (a) the person is receiving instalments of family tax benefit; or (b) the person is receiving a social security payment; or (c) the person is receiving a payment of pension, veteran payment or allowance under the Veterans’ Entitlements Act 1986; or (d) the person is receiving instalments under the ABSTUDY scheme (also known as the Aboriginal Study Assistance Scheme) that includes an amount identified as living allowance; or (e) the person is receiving instalments under the Assistance for Isolated Children Scheme; or (f) the circumstances determined in an instrument under subsection (2) apply in relation to the person. (2) The Minister may, by legislative instrument, determine circumstances for the purposes of paragraph (1)(f).