Part 3Levy
Avoidance arrangements and shortfall penalties: Joint and several liability of person involved in levy shortfall
112When shortfall penalties must be paid
A person who is liable to pay a shortfall penalty must pay the penalty to FENZ on or before the due date for payment that FENZ notifies to the person.
The due date for payment must be not less than 20 working days after the date on which FENZ notifies the person of the due date.

