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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.