TAXATION ADMINISTRATION ACT 1953 (ARCHIVE)

PART IIA - THE GENERAL INTEREST CHARGE  

Division 3 - The late reconciliation statement penalty  

SECTION 8AAR (Archive)   NOTIFICATION BY COMMISSIONER  

8AAR(1)   [Notice of amount and due day]  

The Commissioner must give written notice to the person of:

(a) the amount of the penalty; and

(b) the day on which that amount of the penalty is due and payable, which must be at least 30 days after the notice is given to the person.

8AAR(2)   [Specified due date]  

The amount of the penalty is due and payable to the Commissioner on the day specified.

8AAR(3)   [Inclusion in other notices]  

The notice may be included in any other notice issued by the Commissioner in respect of the person.

8AAR(4)   [Evidence]  

A notice given to a person by the Commissioner under this section is prima facie evidence of the matters stated in the notice.

Note:

For provisions about collection and recovery of the penalty, see Part 4-15 in Schedule 1 .