New South Wales Consolidated Acts New South Wales Consolidated ActsIf contribution or additional contribution on an amended assessment is not paid before the expiration of the time prescribed by section 25, or such further time as is allowed by the Authority under section 27, additional contribution at a rate equal to ten per centum per annum of the amount unpaid shall be payable by the contributor to the Authority by way of penalty in respect of the period commencing from the expiration of the time so prescribed or allowed and ending on the date of payment.