Section 419
Section 419: recovery of penalties, fine, interest and other sums
Section 419 is a short provision that extends the entire recovery machinery of this Part - certificates, attachment, garnishee notices, and so on - to any interest, fine, penalty, or other sum payable under the Act, not just to the tax itself.
What Section 419 says
"Any sum imposed by way of interest, fine, penalty, or any other sum payable under the provisions of this Act, shall be recoverable in the manner provided in this Part for the recovery of arrears of tax."
Frequently asked questions
Does the recovery machinery for tax arrears also apply to penalties and interest?
Yes - Section 419 makes any interest, fine, penalty, or other sum payable under the Act recoverable in the same manner as arrears of tax under this Part.
Related sections
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Talk to our tax team about recovery of penalty or interestLast updated 9 September 2026