VATF45290 - Basic interventions: matters to consider when determining whether to use a civil intervention: assessments and penalties: raising penalties in particular circumstances: assessment time limits
»Ê¹ÚÌåÓýapp penalty assessment must be made within two years of the denial decision being issued. An appeal against the denial decision does not extend this period.
»Ê¹ÚÌåÓýapp same time limit applies for the issuing of a company officer liability notice.