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SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 99
Assessment of penalty and due date for payment
99.(1) The Commissioner must make an assessment of penalty that is payable
under this Part.
(2) Notice of the assessment may be included in any other notice of assessment
under this Act that relates to the same person.
(3) Penalty under this Part becomes due for payment on the day specified in
the notice of assessment. The day must be at least 14 days after the date of
issue of the assessment.
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