81Penalty for unpaid duty or tax

#### 81 Penalty for unpaid duty or tax (1) If any duty or tax remains unpaid after the time when it became due and payable or would, but for subsection 9(2) or (3), have become due and payable, an additional amount is due and payable by way of penalty by the person liable to pay the duty or tax at the rate of 20% per annum on the amount unpaid, computed from that time or, where the Commissioner has, under subsection 9(2), extended the time for payment of the duty or tax for a period or has, under subsection 9(3), permitted the payment of the duty or tax to be made by instalments, from such date as the Commissioner determines, not being a date prior to the date on which the duty or tax was originally due and payable. (2) Where an additional amount is payable by a person under this section in relation to an amount of duty or tax and: (a) the Commissioner is satisfied that: (i) the circumstances that contributed to the delay in payment of the duty or tax were not due to, or caused directly or indirectly by, an act or omission of the person; and (ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; (b) the Commissioner is satisfied that: (i) the circumstances that contributed to the delay in payment of the duty or tax were due to, or caused directly or indirectly by, an act or omission of the person; (ii) the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and (iii) having regard to the nature of those circumstances, it would be fair and reasonable to remit the additional amount or part of the additional amount; or (c) the Commissioner is satisfied that there are special circumstances by reason of which it would be fair and reasonable to remit the additional amount or part of the additional amount; the Commissioner may remit the additional amount or part of the additional amount. (3) Where judgment is given by, or entered in, a court for the payment of: (a) an amount of duty or tax; or (b) an amount that includes an amount of duty or tax; then: (c) the duty or tax shall not be taken, for the purposes of subsection (1), to have ceased to be due and payable by reason only of the giving or entering of the judgment; and (d) if the judgment debt carries interest, the additional amount that would, but for this paragraph, be payable under this section in relation to the duty or tax shall, by force of this paragraph, be reduced by: (i) in a case to which paragraph (a) applies—the amount of the interest; or (ii) in a case to which paragraph (b) applies—an amount that bears the same proportion to the amount of the interest as the amount of the duty or tax bears to the amount of the judgment debt. (4) A reference in this section to duty or tax includes a reference to an additional amount payable under section 70.