#### 18‑150 General interest charge payable on unpaid PAYG withholding non‑compliance tax If an amount of \*PAYG withholding non‑compliance tax that an individual must pay to the Commissioner remains unpaid after the time by which it is due to be paid, the individual is liable to pay \*general interest charge on the unpaid amount of tax for each day in the period that: (a) started at the beginning of the day by which the unpaid amount of tax was due to be paid; and (b) finishes at the end of the last day, at the end of which, any of the following remains unpaid: (i) the unpaid amount of tax; (ii) general interest charge on any of the unpaid amount of tax.

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Section 18‑150 General interest charge payable o - Taxation Administration Act 1953 - 18‑150 General interest charge payable on unpaid PAYG withholding non‑compliance tax — Zoe