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TAXATION ADMINISTRATION ACT 1996 - SECT 26
Penalty tax in respect of certain tax defaults
26 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.
(2) Penalty tax imposed under this
Division is in addition to interest.
(3) Penalty tax is not payable in
respect of a tax default that consists of a failure to pay-- (a) interest
under Division 1, or
(b) penalty tax previously imposed under this Division.
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