Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
The Commissioner must not commence proceedings to recover from you a penalty payable under this Subdivision until the end of 21 days after the Commissioner gives you a written notice under this section. Content of notice 269-25(2)
The notice must:
(a) set out what the Commissioner thinks is the unpaid amount of the company ' s liability under its obligation; and
(b) state that you are liable to pay to the Commissioner, by way of penalty, an amount equal to that unpaid amount because of an obligation you have or had under this Division; and
(c) explain the main circumstances in which the penalty will be remitted. 269-25(3)
To avoid doubt, a single notice may relate to 2 or more penalties, but must comply with subsection (2) in relation to each of them. When notice is given 269-25(4)
Despite section 29 of the Acts Interpretation Act 1901 , a notice under subsection (1) is taken to be given at the time the Commissioner leaves or posts it.
Section 28A of the Acts Interpretation Act 1901 may be relevant to giving a notice under subsection (1).
Section 269-50 of this Act is also relevant to giving a notice under subsection (1).