66Compliance with notice

66 Compliance with notice

(1)  A person to whom the notice is given under section 65 must comply with the notice within the period specified in the notice or any extended period the Commissioner allows.

Penalty:  In the case of –

(a) a body corporate, a fine not exceeding 500 penalty units; or

(b) in any other case, a fine not exceeding 100 penalty units.

(2)  The court, in addition to imposing a penalty on a person under subsection (1) , may order the person to comply, within the period specified in the order, with –

(a) the requirement specified in the notice; and

(b) any other requirement that could be made in relation to the person under a taxation law that the court considers necessary to ensure the effectiveness of the requirement referred to in paragraph (a) .