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Taxation Administration Act 1997
39Penalty tax in respect of certain tax defaults
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### 39 Penalty tax in respect of certain tax defaults
> > (1) If a tax default occurs, the taxpayer is liable to pay penalty tax in addition to the amount of tax unpaid.
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> > (2) Penalty tax is in addition to interest.
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> > (3) Penalty tax is not payable in respect of a tax default that consists of a failure to pay –
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> > > > (a) interest; or
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> > > > (b) penalty tax previously imposed.