17M
CurrentNotification of penalty levy and interest and time for payment
Part 3The emergency services levy
Division 1Levy in respect of land
Subdivision 3Interest and penalty levy
17M Notification of penalty levy and interest and time for payment
(1)
The
Commissioner must serve notice of any interest accrued and penalty levy payable in respect of a default to which this Subdivision applies on the person liable to pay the interest or penalty levy.
(2)
A penalty levy must be paid by the person within the period specified for that purpose in the notice under subsection (1).
(3)
If the person fails to pay the whole or a part of a penalty levy within the specified period, the Commissioner may serve on the person notice of any interest accrued in respect of the failure.
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.