TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-25 - CHARGES AND PENALTIES  

Division 298 - Machinery provisions for penalties  

Subdivision 298-A - 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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