Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-25
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CHARGES AND PENALTIES
Division 286
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Penalties for failing to lodge documents on time
Subdivision 286-C
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Penalties for failing to lodge documents on time
SECTION 286-75
LIABILITY TO PENALTY
286-75(1)
You are liable to an administrative penalty if:
(a) you are required under a *taxation law to give a return, notice, statement or other document to the Commissioner in the *approved form by a particular day; and
(b) you do not give the return, notice, statement or document to the Commissioner in the approved form by that day.
286-75(1A)
However, you are not liable to an administrative penalty under subsection (1) if:
(a) you engage a *registered tax agent or BAS agent; and
(b) you give the registered tax agent or BAS agent all relevant taxation information to enable the agent to give a return, notice, statement or other document to the Commissioner in the *approved form by a particular day; and
(c) the registered tax agent or BAS agent does not give the return, notice, statement or other document to the Commissioner in the approved form by that day; and
(d) the failure to give the return, notice, statement or other document to the Commissioner did not result from:
286-75(1B)
If you wish to rely on subsection (1A), you bear an evidential burden in relation to paragraph (1A)(b).
286-75(2)
Subsection (1) does not apply to a return, notice, statement or other document under any of these Acts:
(a) the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ;
(b) the Superannuation Guarantee (Administration) Act 1992 ; or
(c) the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991 .
286-75(2AA)
You are also liable to an administrative penalty if:
(a) you are required under section 136-90 (about commutation authorities) to give a notice to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the notice in the approved form to the entity by that day.
286-75(2AB)
You are also liable to an administrative penalty if:
(a) you are required under section 276-455 of the Income Tax Assessment Act 1997 (AMMA statements) to give information to an entity (other than the Commissioner) by a particular day; and
(b) you do not give the information to the entity by that day.
286-75(2A)
You are also liable to an administrative penalty if:
(a) you are required under Division 390 to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the statement in the approved form to the other entity by that day.
286-75(2B)
(Repealed by No 70 of 2015)
286-75(2BA)
You are also liable to an administrative penalty if:
(a) you are required under Division 392 (Employee share scheme reporting) to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the statement in the approved form to the entity by that day.
286-75(2C)
(Repealed by No 70 of 2015)
286-75(3)
(Repealed by No 93 of 2011)
286-75(4)
You are also liable to an administrative penalty if:
(a) you are required under section 713-540 of the Income Tax (Transitional Provisions) Act 1997 to notify another entity of the happening of an event by a particular day; and
(b) you do not notify the other entity of the happening of that event by that day.
286-75(5)
Subsection (6) applies if:
(a) an entity is liable to an administrative penalty under subsection (1) or (2A) as the *superannuation provider in relation to a *self managed superannuation fund; and
(b) the entity is a body corporate.
286-75(6)
The directors of the body corporate at the time it becomes liable to the penalty are jointly and severally liable to pay the amount of the *tax-related liability in respect of the penalty.
286-75(7)
You are also liable to an administrative penalty if:
(a) you are required under subsections 57-7(2) and (3) of the A New Tax System (Goods and Services Tax) Act 1999 to notify another entity by a particular day; and
(b) you do not give the notice in the *approved form to the entity by that day.
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesYou are liable to an administrative penalty if:
(a) you are required under a *taxation law to give a return, notice, statement or other document to the Commissioner in the *approved form by a particular day; and
(b) you do not give the return, notice, statement or document to the Commissioner in the approved form by that day.
Note:
You may not be liable to a penalty in relation to a failure to notify an amount referred to in item 1, 2 or 2A of the table in subsection 389-5(1) during the period provided for by subitem 22(2) of Schedule 23 to the Budget Savings (Omnibus) Act 2016 (see also item 16 of Schedule 3 to the Treasury Laws Amendment (2018 Measures No. 4) Act 2019 ).
286-75(1A)
However, you are not liable to an administrative penalty under subsection (1) if:
(a) you engage a *registered tax agent or BAS agent; and
(b) you give the registered tax agent or BAS agent all relevant taxation information to enable the agent to give a return, notice, statement or other document to the Commissioner in the *approved form by a particular day; and
(c) the registered tax agent or BAS agent does not give the return, notice, statement or other document to the Commissioner in the approved form by that day; and
(d) the failure to give the return, notice, statement or other document to the Commissioner did not result from:
(i) intentional disregard by the registered tax agent or BAS agent of a *taxation law; or
(ii) recklessness by the agent as to the operation of a taxation law.
286-75(1B)
If you wish to rely on subsection (1A), you bear an evidential burden in relation to paragraph (1A)(b).
286-75(2)
Subsection (1) does not apply to a return, notice, statement or other document under any of these Acts:
(a) the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ;
(b) the Superannuation Guarantee (Administration) Act 1992 ; or
(c) the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991 .
286-75(2AA)
You are also liable to an administrative penalty if:
(a) you are required under section 136-90 (about commutation authorities) to give a notice to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the notice in the approved form to the entity by that day.
286-75(2AB)
You are also liable to an administrative penalty if:
(a) you are required under section 276-455 of the Income Tax Assessment Act 1997 (AMMA statements) to give information to an entity (other than the Commissioner) by a particular day; and
(b) you do not give the information to the entity by that day.
286-75(2A)
You are also liable to an administrative penalty if:
(a) you are required under Division 390 to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the statement in the approved form to the other entity by that day.
286-75(2B)
(Repealed by No 70 of 2015)
286-75(2BA)
You are also liable to an administrative penalty if:
(a) you are required under Division 392 (Employee share scheme reporting) to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the statement in the approved form to the entity by that day.
286-75(2C)
(Repealed by No 70 of 2015)
286-75(3)
(Repealed by No 93 of 2011)
286-75(4)
You are also liable to an administrative penalty if:
(a) you are required under section 713-540 of the Income Tax (Transitional Provisions) Act 1997 to notify another entity of the happening of an event by a particular day; and
(b) you do not notify the other entity of the happening of that event by that day.
286-75(5)
Subsection (6) applies if:
(a) an entity is liable to an administrative penalty under subsection (1) or (2A) as the *superannuation provider in relation to a *self managed superannuation fund; and
(b) the entity is a body corporate.
286-75(6)
The directors of the body corporate at the time it becomes liable to the penalty are jointly and severally liable to pay the amount of the *tax-related liability in respect of the penalty.
Note:
See section 265-45 for rules on joint liability.
286-75(7)
You are also liable to an administrative penalty if:
(a) you are required under subsections 57-7(2) and (3) of the A New Tax System (Goods and Services Tax) Act 1999 to notify another entity by a particular day; and
(b) you do not give the notice in the *approved form to the entity by that day.
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