71AInterest

#### 71A Interest 71A Interest > > (1) Interest at the prescribed rate is payable on— > > > > > (a) an amount or part of an amount payable by a person under section 33 (2) that is not paid by such date as may be specified in a direction under section 33 (3), or > > > > > (a1) an amount or part of an amount payable by a person under section 36 (1) that is not paid by such date as may be specified in a direction under section 36 (2), or > > > > > (b) an amount or part of an amount payable by a person under section 38 (1) (c) or (d) that is not paid by such date as may be specified in a direction under section 38 (6), or > > > > > (b1) an amount or part of an amount payable by a person under section 44 (1) that is not paid by such date as may be specified in a direction under section 44 (2), or > > > > > (b2) an amount or part of an amount payable by a person under section 46 (1) that is not paid by such date as may be specified in a direction under section 46 (2A), or > > > > > (c) an amount or part of an amount payable by a person under section 48 (1) that is not paid by such date as may be specified in a direction under section 48 (1A), or > > > > > (d) an amount or part of an amount payable by a person under section 60C (3) that is not paid by such date as may be specified in a direction under section 60C (4). > > > (2) In this section— > > > > prescribed rate means— > > > > > (a) a rate equivalent to 50 per cent of the rate prescribed for the purposes of section 101 of the [Civil Procedure Act 2005](/view/html/inforce/current/act-2005-028), or > > > > > (b) if some other rate is prescribed by the regulations, that other rate. > > **s 71A:** Ins 1989 No 137, Sch 1 (8). Am 1990 No 68, Sch 1 (5); 1996 No 94, Sch 4 \[26\]–\[28\]; 2005 No 28, Sch 5.26 \[2\].