A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  

Note:

The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.

Division 162 - Payment of GST by instalments  

Subdivision 162-D - Penalty payable in certain cases if varied instalment amounts are too low  

162-205   This Subdivision does not create a liability for general interest charge  

For the avoidance of doubt, this Subdivision does not have the effect of making you liable to pay the *general interest charge.