Queensland Consolidated Acts
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TAXATION ADMINISTRATION ACT 2001 - SECT 56
Unpaid tax interest unaffected by extensions of time
56 Unpaid tax interest unaffected by extensions of time
(1) The making of a payment arrangement must be disregarded for determining
late payment interest accruing under section 54 .
(2) Any extension of time
allowed by the commissioner for complying with an information or lodgement
requirement must be disregarded in determining the start date under section 54
(4) .
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