21 Interest in respect of tax defaults
(1) If a tax default occurs, the taxpayer is liable to pay interest on
the amount of tax unpaid calculated on a daily basis from the end of the last
day for payment until the day it is paid at the interest rate from time to
time applying under this Division.
(2) Interest is payable under this section in respect of a tax default
that consists of a failure to pay penalty tax under Division 2 but is not
payable in respect of any failure to pay interest under this