A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 12   Civil penalties

A New Tax System (Goods and Services Tax) Act 1999

2   Subsection 33-10(2) (note)

Repeal the note, substitute:

Note 1: A penalty applies if you fail to pay electronically as required - see section 288-20 in Schedule 1 to the Taxation Administration Act 1953.

Note 2: You must also pay other tax debts electronically - see section 288-15 in that Schedule.