Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-25
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CHARGES AND PENALTIES
Division 298
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Machinery provisions for penalties
Subdivision 298-A
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Administrative penalties
SECTION 298-10
298-10
NOTIFICATION OF LIABILITY
The Commissioner must give written notice to the entity of the entity ' s liability to pay the penalty and of the reasons why the entity is liable to pay the penalty. The Commissioner is not required to give reasons if he or she decides to remit all of the penalty.
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesThe Commissioner must give written notice to the entity of the entity ' s liability to pay the penalty and of the reasons why the entity is liable to pay the penalty. The Commissioner is not required to give reasons if he or she decides to remit all of the penalty.
Note:
Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons.
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