S 29 repealed by No 91 of 2000, s 3 Sch 2 item 4, effective 1 July 2000. S 29 formerly read:
(1)
The Commissioner must make an assessment of the penalty payable by you under section 28.
(2)
The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.
(3)
The Commissioner may give you the notice electronically if you transmitted the relevant claim to the Commissioner in an electronic format.
(4)
The notice may be included in any other notice the Commissioner gives you.
(5)
The penalty becomes due for payment on the day specified in the notice, which must be at least 14 days after the notice is given to you.
S 29 inserted by No 201 of 1999, s 3 and Sch 1 item 40, effective 24 December 1999.