41
CurrentInclusion of interest and penalty in notice of assessment or reassessment
Part 4Registrar's obligations and powers in respect of unclaimed money
Division 2Assessment and reassessment
41 Inclusion of interest and penalty in notice of assessment or reassessment
A notice of assessment or reassessment of the amount payable by the business or trustee served following a default must specify any interest or penalty payable by the business or trustee under Division 3 or 4.
This Act’s bill:Explanatory memorandumSecond reading speech
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