47Notification of penalty and due date for payment

##### 47 Notification of penalty and due date for payment (1) The Commissioner must notify an entity that is liable to a penalty under this Part (other than a penalty under section 40 for unpaid GST) of the amount of the penalty. (2) The notice may be included in any other notice the Commissioner gives to the entity. (3) Unless the Commissioner has extended the time to pay the penalty, or permitted it to be paid by instalments, the penalty becomes due for payment on the day specified in the notice, which must be at least 14 days after the notice is given to the entity. > Note: The Commissioner may extend the time to pay, or allow payment by instalments, under section 33‑20 of the GST Act.