Tasmanian Consolidated Acts
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TAXATION ADMINISTRATION ACT 1997 - SECT 39
Division 2 - Penalty tax
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 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; or
(b) penalty tax previously imposed.
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