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INCOME TAX ASSESSMENT ACT 1997 - SECT 245.20 Parts of debts

INCOME TAX ASSESSMENT ACT 1997 - SECT 245.20

Parts of debts

    This Division applies to part of a debt in the same way as it applies to a whole debt.

Note:   This Division treats interest, or an amount in the nature of interest, payable on a debt as being a separate debt if the interest or amount has accrued but has not been paid.

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