Document ID: chunk:federal_register_of_legislation:C2020C00213:clause:3_20qf:p2
Version: federal_register_of_legislation:C2020C00213
Segment Type: clause
Provision Reference: sch 3 cl 20QF (pt 2/2)
Character Range: 44902–46147

Money for payments under subsection (5) is appropriated by section 16 of the Taxation Administration Act 1953.
 (6) If:
 (a) the Commissioner makes a payment under subsection (2) to a death beneficiary; and
 (b) the payment is in accordance with paragraph (2)(b);
the Commissioner must also pay to the death beneficiary the amount of interest (if any) worked out in accordance with the regulations.
Note: Money for payments under subsection (6) is appropriated by section 16 of the Taxation Administration Act 1953.
 (7) Regulations made for the purposes of subsection (5) or (6) may prescribe different rates for different periods over which the interest accrues. For this purpose, rate includes a nil rate.
 (8) This section does not apply to an amount that is to be, is or has been, taken into account in determining whether the Commissioner must make a payment under subsection 20H(2) or (3).
Note: Subsections 20H(2) and (3) provide for payment by the Commissioner of amounts equal to amounts paid to the Commissioner under subsections 17(1), 20F(1), 20QD(1) and 24E(1) in respect of a person who:
(a) is identified in a notice under section 20C; or
(b) used to be the holder of a temporary visa.

Division 4—Various rules for special cases