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Interest and penalties

Learn about interest and penalties we charge and interest we pay on early or overpaid amounts.

We pay you interest on certain tax liabilities when you pay early, overpay or there's a delay in us paying your refund.

Find out about the interest we charge on outstanding, underpaid and incorrect reports of tax amounts.

Penalties we impose and how we calculate it using a statutory formula or in multiples of a 'penalty unit'.