98CInstalment transfer interest charge—notification and payment

#### 98C Instalment transfer interest charge—notification and payment Notice of charge payable (1) The Commissioner must give a liable person a notice stating the amount of instalment transfer interest charge that the liable person is liable to pay for an instalment transfer charge period. (3) A notice given by the Commissioner under this section is prima facie evidence of the matters stated in the notice. > Note: See also section 350‑10 in Schedule 1 to the Taxation Administration Act 1953. When payment is due (4) An amount of instalment transfer interest charge that the liable person is liable to pay is due and payable on the 21st day after the day on which the Commissioner gives the liable person notice of the amount of the charge under this section. > Note: The Commissioner may defer the time at which the charge is, or would become, due and payable: see section 255‑10 in Schedule 1 to the Taxation Administration Act 1953.