SALES TAX ASSESSMENT ACT 1992 (Repealed)

PART 9 - PENALTIES FOR NON-COMPLIANCE

SECTION 99 (Repealed by 101 of 2006)   ASSESSMENT OF PENALTY AND DUE DATE FOR PAYMENT  

99(1)  [Commissioner to make assessment]  

The Commissioner must make an assessment of penalty that is payable under this Part (other than failure to notify penalty under section 95A).

99(2)  [Included in another assessment]  

Notice of the assessment may be included in any other notice of assessment under this Act that relates to the same person.

99(3)  [Due date for payment]  

Penalty under this Part (other than section 95A) becomes due for payment on the day specified in the notice of assessment. The day must be at least 14 days after the date of issue of the assessment.