If you file your return within 6 months after the due date but do not pay the tax due until after that time, your return will be subject to a late payment penalty. Like the late filing penalty, the late payment penalty is assessed at a rate of 6% per month, with a maximum penalty of 30%. The late payment penalty will not be imposed in any month for which a late filing penalty has been assessed. In addition, the late payment penalty is generally not assessed when an additional balance of tax is assessed as the result of an audit of an income tax return that was filed in good faith. It is possible for a return to be subject to both the late payment penalty and the extension penalty, as explained above.
Because the mandatory sentences for drink driving are already quite severe, there are hardly any advantages to pleading guilty to drink driving. If your priority is to avoid a conviction being recorded then you might be better off pleading guilty rather than trying to fight and win. Some people feel that avoiding a conviction is more important than trying to get an acquittal. And if you are at risk of prison or have been involved a serious accident, then pleading guilty can help avoid jail or keep the penalty to a minimum. Pleading guilty can also save you time, money and stress. Pleading guilty is extremely unlikely to save your licence, or save you from fines or interlocks or zero alcohol conditions.