(1) A taxpayer may not object to or challenge the imposition of interest payable under this Part.
(2) Subsection (1) does not limit a taxpayer's right to object to or challenge the taxpayer's liability to pay tax.
Section 120I: inserted, on 26 July 1996, by section 36(1) of the Tax Administration Amendment Act (No 2) 1996 (1996 No 56).