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<h1>Tax authority must serve prescribed notice; tax on specified securities from eligible start-ups payable within 14 days after earliest trigger</h1> Where a tax, interest, penalty, fine or other sum is payable under the Act, the tax authority must serve the taxpayer a prescribed notice of demand specifying the amount. Certain determinations notified under related provisions are treated as notices of demand. If a taxpayer's income includes specified securities or sweat equity allotted or transferred by their current employer who is an eligible start-up, tax or interest on that income becomes payable within 14 days after the earliest of: sixty months after the end of the relevant year, the date of sale of those securities, or the date the taxpayer ceases employment with that employer.