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Home/Legislation/Taxation Administration Act 1997/44

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Taxation Administration Act 1997

44Time for payment of penalty tax

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### 44 Time for payment of penalty tax > A taxpayer is to pay penalty tax within the period specified for that purpose in a notice of assessment of the tax liability of the taxpayer.

Previous section43Minimum amount of penalty tax Next section45Remission of penalty tax

Section 44 - Taxation Administration Act 1997 - Time for payment of penalty tax — Zoe