Section 28D of the Emergency Measures in the Public Interest (Covid-19) Act 2020 is amended -

(a) by the deletion of subsection (6),

(b) by the substitution of the following subsection for subsection (7):

"(7) Where -

(a) this section applies to an employer,

(b) the employer complies with the employer's obligations under the Acts,

(c) the employer has -

(i) before 1 May 2024, engaged with the Collector-General regarding the employer's liability in respect of Covid-19 relevant tax with a view to entering into an agreement to pay that liability, and

(ii) entered into an agreement referred to in subparagraph (i), whether before or after 1 May 2024,

and

(d) the employer complies with the obligations of the employer under the agreement entered into as referred to in paragraph (c)(ii),

no interest shall be due and payable by the employer in relation to the employer's liability in respect of Covid-19 relevant tax during Period 1, Period 2 and Period 3.",

and

(c) by the substitution of the following subsection for subsection (8):