Queensland Consolidated Acts

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TAXATION ADMINISTRATION ACT 2001 - SECT 57

Application of payments for unpaid tax interest

57 Application of payments for unpaid tax interest

(1) The order of application of a payment under section 42 applies to determine the amount of unpaid primary tax on which unpaid tax interest accrues.
(2) For a reassessment, subsection (1) applies as if there had been no previous application of payments.



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