Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
The Commissioner must give written notice to the entity of the entity ' s liability to pay the penalty and of the reasons why the entity is liable to pay the penalty. The Commissioner is not required to give reasons if he or she decides to remit all of the penalty.
Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons.
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