(d)     any tax or interest imposed under this Act or any interest or penalty imposed under any other Act administered by the Commissioner;

[Paragraph (d) substituted by section 20(a) of Act 121 of 1984, by section 20(a) of Act 141 of 1992, by section 28(1)(a) of Act 30 of 2000, by section 13 of Act 16 of 2004, by section 271 read with paragraph 38 of Schedule 1 of Act 28 of 2011 and by section 17 of Act 42 of 2024]