The regulations effective 24 September 2026 clarify timing after a council assessment for a missing return or a careless or deliberate miscalculation.
Count from receipt, not issue
Regulation 7 requires payment by the last day of the 30-day period beginning with receipt of the assessment notice, unless a longer period is agreed. Receipt day counts as day one: receipt on 2 October gives an ordinary deadline of 31 October. Use any longer council-agreed deadline in the planner below.
Interest starts on the day after the assessment payment deadline if unpaid. A failure-to-pay penalty can arise 14 days after the issue date of an overdue reminder, if payment remains outstanding. This is distinct from ordinary quarterly-return deadlines.
Preserve the assessment history
Keep the original return, council-assessed amount, difference, notice issue and receipt dates, agreed extensions, reminder issue date and any review or appeal correspondence. Do not assume an appeal suspends payment; confirm the applicable position.
Once the assessment notice is issued, further penalties under sections 48–50 cannot be imposed; penalties already determined remain payable. The planner calculates dates only. It does not calculate penalties, save notices or send alerts.