Northern Territory Numbered Acts

TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 39

    (1)     If a tax default occurs, the taxpayer is liable to pay penalty tax.

    (2)     Penalty tax is in addition to:

    (a)     primary tax; and

    (b)     interest.

    (3)     Penalty tax is not payable for a tax default that consists of a failure to pay:

    (a)     interest; or

    (b)     penalty tax previously imposed.