CTHIn ForceAct
Taxation (Interest on Overpayments and Early Payments) Act 1983
12FAdjustment where amount to be paid by, or refunded to, person does not exceed 49 cents
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12F Adjustment where amount to be paid by, or refunded to, person does not exceed 49 cents
If: (a) an amount of interest payable to a person under this Act is applied in discharge of a liability of the person to the Commonwealth; and (b) the amount (if any) remaining to be paid (the net amount) by the person in relation to that liability is less than 50 cents; the net amount is not payable by the person.