Equalisation levy non-compliance triggers penalties and interest, including daily monetary fines capped at the unpaid levy.

Section 171 makes an assessee or e commerce operator liable where they fail to deduct under section 166, fail to pay under section 166A, or deduct under section 165(1) but do not remit under section 165(2). Penalties require payment of the outstanding levy and any interest under section 170, with a penalty equal to the unpaid levy for failures to deduct or pay, and a daily monetary penalty for failures to remit that is capped at the unpaid levy.

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