S 37 repealed by No 105 of 2000, s 3 and Sch 1 item 8, effective 6 July 2000. S 37 formerly read:
ASSESSMENT OF PENALTY
The Commissioner must make an assessment of the penalty payable by you under section 3
The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.
The Commissioner may give you the notice electronically if you transmitted the relevant claim to the Commissioner in an electronic format.
The notice may be included in any other notice the Commissioner gives you.
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 you.