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TAXATION ADMINISTRATION ACT 1996 - SECT 32 Time for payment of penalty tax

TAXATION ADMINISTRATION ACT 1996 - SECT 32

Time for payment of penalty tax

32 Time for payment of penalty tax

Penalty tax must be paid by a taxpayer within the period specified for that purpose in a notice of assessment of the tax liability of the taxpayer, being a period of not less than 14 days.