Waiver of interest and penalty: payment allowed until specified deadlines to obtain waiver for notified classes of registered persons. Notification fixes deadlines for payment to obtain waiver of interest and/or penalty: for persons issued a notice, statement or order the deadline is 31 March 2025; for persons whose tax is redetermined by a proper officer after an appellate direction the deadline is six months from the date of that redetermination order. The notification becomes effective on 1 November 2024 and applies to the classes of registered persons identified in the Table.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Waiver of interest and penalty: payment allowed until specified deadlines to obtain waiver for notified classes of registered persons.
Notification fixes deadlines for payment to obtain waiver of interest and/or penalty: for persons issued a notice, statement or order the deadline is 31 March 2025; for persons whose tax is redetermined by a proper officer after an appellate direction the deadline is six months from the date of that redetermination order. The notification becomes effective on 1 November 2024 and applies to the classes of registered persons identified in the Table.
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