15
CurrentInclusion of interest and penalty tax in notice of assessment
Part 3Assessment of tax liability
15 Inclusion of interest and penalty tax in notice of assessment
A notice of assessment of a taxpayer’s tax liability issued following a tax default by the taxpayer must specify any interest and penalty tax payable by the taxpayer under Part 5 or section 95 in respect of the default.
This Act’s bill:Explanatory memorandumSecond reading speech
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