INCOME TAX ASSESSMENT ACT 1997 - SECT 245.20 Parts of debts
INCOME TAX ASSESSMENT ACT 1997 - SECT 245.20
Parts of debtsThis 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.