CTHRepealedAct
Sales Tax Assessment Act 1992
99Assessment of penalty and due date for payment
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#### 99 Assessment of penalty and due date for payment
(1) The Commissioner must make an assessment of penalty that is payable under this Part (other than failure to notify penalty under section 95A).
(2) Notice of the assessment may be included in any other notice of assessment under this Act that relates to the same person.
(3) Penalty under this Part (other than section 95A) becomes due for payment on the day specified in the notice of assessment. The day must be at least 14 days after the date of issue of the assessment.