A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 12 Civil penalties
A New Tax System (Goods and Services Tax) Act 1999
2 Subsection 33-10(2) (note)
Repeal the note, substitute:
Note 1: A penalty applies if you fail to pay electronically as required - see section 288-20 in Schedule 1 to the Taxation Administration Act 1953.
Note 2: You must also pay other tax debts electronically - see section 288-15 in that Schedule.
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