sec.246UUnpaid tax interest

### sec.246U Unpaid tax interest For applying the Administration Act , section 54 to an amount of unpaid windfall duty for an AFAD windfall— a reference in that section to the amount of primary tax is taken to be a reference to the amount of the AFAD windfall that is attributable to invalid AFAD; and the Administration Act , section 54 (5) does not apply; and the start date for the Administration Act , section 54 (2) and (3) is— if the person has paid an amount to the commissioner in relation to the purported liability for the invalid AFAD and, when the last payment was made, late payment interest for the purported liability was paid in full—the day after the last payment was made to the commissioner; or otherwise—the day after an assessment notice was given for the assessment of the purported liability for the invalid AFAD. s 246U ins 2025 No. 15 s 5 - (a) a reference in that section to the amount of primary tax is taken to be a reference to the amount of the AFAD windfall that is attributable to invalid AFAD; and - (b) the Administration Act , section 54 (5) does not apply; and - (c) the start date for the Administration Act , section 54 (2) and (3) is— (i) if the person has paid an amount to the commissioner in relation to the purported liability for the invalid AFAD and, when the last payment was made, late payment interest for the purported liability was paid in full—the day after the last payment was made to the commissioner; or (ii) otherwise—the day after an assessment notice was given for the assessment of the purported liability for the invalid AFAD. - (i) if the person has paid an amount to the commissioner in relation to the purported liability for the invalid AFAD and, when the last payment was made, late payment interest for the purported liability was paid in full—the day after the last payment was made to the commissioner; or - (ii) otherwise—the day after an assessment notice was given for the assessment of the purported liability for the invalid AFAD. - (i) if the person has paid an amount to the commissioner in relation to the purported liability for the invalid AFAD and, when the last payment was made, late payment interest for the purported liability was paid in full—the day after the last payment was made to the commissioner; or - (ii) otherwise—the day after an assessment notice was given for the assessment of the purported liability for the invalid AFAD.