S 23 repealed by No 179 of 1999, s 3 and Sch 2 item 74, effective 22 December 1999. Despite this repeal, s 23 continues to have effect in relation to an amount that becomes due and payable before 1 July 2000. S 23 formerly read:
PAYMENT OF SURCHARGE, GENERAL INTEREST CHARGE OR LATE PAYMENT PENALTY
23
Surcharge, general interest charge and late payment penalty are payable to the Commissioner.
S 23 amended by No 11 of 1999, s 3 and Sch 1 item 335, by substituting ``general interest charge
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for ``interest
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, applicable in relation to amounts that are to be paid on or after 1 July 1999.
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