Pay-Roll Tax Assessment Act 1941 (REPEALED)
Part V
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Collection and recovery of tax
SECTION 27 (Repealed by 101 of 2006)
27
Penal tax
If the tax or further tax is not paid before the expiration of the time specified in section twenty-two or twenty-three of this Act, or such further time as may be allowed by the Commissioner under section twenty-six of this Act, additional tax shall be payable at the rate of ten per centum per annum upon the amount of tax unpaid, to be computed from the expiration of the time specified in section twenty-two or twenty-three of this Act, or, where further time has been allowed by the Commissioner under section twenty-six of this Act, from the expiration of that further time:
If the tax or further tax is not paid before the expiration of the time specified in section twenty-two or twenty-three of this Act, or such further time as may be allowed by the Commissioner under section twenty-six of this Act, additional tax shall be payable at the rate of ten per centum per annum upon the amount of tax unpaid, to be computed from the expiration of the time specified in section twenty-two or twenty-three of this Act, or, where further time has been allowed by the Commissioner under section twenty-six of this Act, from the expiration of that further time:
Provided that the Commissioner may, in any particular case, for reasons which in his discretion he thinks sufficient, remit the additional tax imposed or any part thereof.
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