Taxation Administration Act 1953
(a) all or a part of an amount in respect of which a person is, or was, liable to pay the charge because the amount remains unpaid after the time by which it is due to be paid; or
(b) an amount that includes all or a part of the unpaid amount. 8AAH(2) [Consequences of judgment]
(a) the unpaid amount is not taken, for the purposes of a provision that makes, or would make, the person liable to pay the charge on the unpaid amount, to have ceased to be due and payable by reason only of the giving or entering of the judgment; and
(b) if the judgment debt carries interest, the amount of the charge that the person would, if not for this paragraph, be liable to pay on the unpaid amount is reduced by:
(i) in a case to which paragraph (1)(a) applies - the amount of the interest; or
(ii) in a case to which paragraph (1)(b) applies - the amount worked out using the formula:
Unpaid amount or part
of unpaid amount
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