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.
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