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

Schedule 12   Civil penalties

Taxation Administration Act 1953

18   At the end of subsection 16-85(1) in Schedule 1

Add:

Note 2: A penalty applies if a large withholder fails to pay electronically as required - see section 288-20.

Note 3: A large withholder must also pay other tax debts electronically - see section 288-15.