55
In forceNotice of registration
Part 3Registration and returns
Division 1Registration
55 Notice of registration
(1)
On registration of a person as an employer, the commissioner must give written notice to the person of the registration.
(2)
The notice must state each of the following—
(a)
the date of registration;
(b)
the types of reassessments the employer is required or permitted to make;
(c)
whether the employer is permitted to remit the whole or part of unpaid tax interest or penalty tax.
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