IR4 Question 44 Imputation penalty tax
Imputation penalty tax of 10% of the debit closing balance is also payable by 20 June 2019. Work out the 10% penalty in Box 44.
If the total in Box 44A exceeds $100 and is not paid by the due date, late payment penalties and interest will apply—see Question 32 2020 provisional tax#Latepayment.