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Taxation Administration Act 1997
66Compliance with notice
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### 66 Compliance with notice
> > (1) A person to whom the notice is given under [section 65](#GS65@EN) must comply with the notice within the period specified in the notice or any extended period the Commissioner allows.
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> > Penalty: In the case of –
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> > > > (a) a body corporate, a fine not exceeding 500 penalty units; or
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> > > > (b) in any other case, a fine not exceeding 100 penalty units.
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> > (2) The court, in addition to imposing a penalty on a person under [subsection (1)](#GS66@Gs1@EN) , may order the person to comply, within the period specified in the order, with –
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> > > > (a) the requirement specified in the notice; and
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> > > > (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)](#GS66@Gs2@Hpa@EN) .