Levy of interest must be ensured in all leviable defaults; reductions or waivers require recorded quasi judicial reasons. A departmental review found widespread short levy or non-levy of interest in assessments, prompting reiteration of Board instructions and requirement that senior officers ensure strict compliance; reductions or waivers of interest must be recorded to evidence exercise of quasi-judicial discretion and to prevent criticism.
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Levy of interest must be ensured in all leviable defaults; reductions or waivers require recorded quasi judicial reasons.
A departmental review found widespread short levy or non-levy of interest in assessments, prompting reiteration of Board instructions and requirement that senior officers ensure strict compliance; reductions or waivers of interest must be recorded to evidence exercise of quasi-judicial discretion and to prevent criticism.
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