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    <description>Interest is payable on the incremental net GST liability created by the revised return-the difference between the originally declared net tax and the revised net tax after allowing only those input tax credits admissible for the original period-and accrues from the original due date (or statutory accrual start) until the date the additional tax is paid.</description>
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      <description>Interest is payable on the incremental net GST liability created by the revised return-the difference between the originally declared net tax and the revised net tax after allowing only those input tax credits admissible for the original period-and accrues from the original due date (or statutory accrual start) until the date the additional tax is paid.</description>
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      <law>GST</law>
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