Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
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 the entity.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-25
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CHARGES AND PENALTIES
Division 298
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Machinery provisions for penalties
Subdivision 298-A
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Administrative penalties
SECTION 298-15
298-15
DUE DATE FOR PENALTY
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 the entity.
Note:
For provisions about collection and recovery of the penalty, see Part 4-15 .
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