TASIn ForceAct
Taxation Administration Act 1997
34AImposition of interest where making of duty assessment delayed
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### 34A Imposition of interest where making of duty assessment delayed
> [*\[Section 34A Inserted by No. 3 of 2006, s. 24, Applied:26 Jun 2006\]*](/view/html/inforce/2006-06-26/act-2006-003#GS24@EN)
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> > (1) If in the opinion of the Commissioner the actions of the taxpayer or the taxpayer's representative, or both the taxpayer and the taxpayer's representative, unnecessarily delay the making of a duty assessment, the Commissioner may impose interest from the end of the last day for payment until the day on which the duty is paid.
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> > (2) For the purposes of [subsection (1)](#GS34A@Gs1@EN) , the "**last day for payment**" is the last day of the period of 3 months after the liability for duty arises as provided in [section 10 of the](/view/html/inforce/2026-04-12/act-2001-015#GS10@EN) [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) .