Section 115Q — Paid Parental Leave Act 2010: When general interest charge payable

(1A) If: (a) a person is liable under subsection 115G(1) or 115L(1) to repay an amount; and (b) the whole or a part of the amount remains unpaid after the time by which the amount is due to be paid; the person is liable to pay general interest charge on the unpaid amount. (1) If: (a) the Commissioner gives a person notice under item 3 or 4 of the table in subsection 115P(3); and (b) an amount that the person must pay under the notice remains unpaid after the time by which it is due to be paid; the person is liable to pay general interest charge on the unpaid amount. (2) A person who is liable under this section to pay general interest charge on an unpaid amount is liable to pay the charge for each day in the period that: (a) started at the beginning of the day by which the unpaid amount was due to be paid; and (b) finishes at the end of the last day at the end of which any of the following remains unpaid: (i) the unpaid amount; (ii) general interest charge on any of the unpaid amount. (3) For the purposes of this section: (a) an amount that a person becomes liable under subsection 115G(1) or 115L(1) to repay is due to be paid 7 days after the day on which the person first becomes liable to repay the amount; and (b) an amount payable under a notice given under item 3 or 4 of the table in subsection 115P(3) is due to be paid 28 days after the day on which the notice is given.