QLDIn ForceAct
Taxation Administration Act 2001
sec.57Application of payments for unpaid tax interest
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sec.57 Application of payments for unpaid tax interest
The order of application of a payment under section 42 applies to determine the amount of unpaid primary tax on which unpaid tax interest accrues. For a reassessment, subsection (1) applies as if there had been no previous application of payments. (sec.57-ssec.1) The order of application of a payment under section 42 applies to determine the amount of unpaid primary tax on which unpaid tax interest accrues. (sec.57-ssec.2) For a reassessment, subsection (1) applies as if there had been no previous application of payments.