ACTIn ForceAct
Taxation Administration Act 1999
27No interest imposed if amount would be small
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27 No interest imposed if amount would be small (1) No interest is payable under a tax law if the amount that would otherwise be payable is less than $20. (2) This section does not apply to the following tax laws: (a) the Land Rent Act 2008; (b) the Land Tax Act 2004; (c) the Rates Act 2004.