Purpose of the Form
Formal SCN demanding tax, interest or penalty under s.73 / s.74.
Practical Tips
- Clock starts: 30 days to reply in DRC-06.
- Check whether the notice quotes the correct section (73 = no fraud; 74 = fraud/wilful mis-statement).
- Consider part-payment via DRC-03 to cap penalties at 15 % (s.73) or 25 % (s.74).
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