A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 12   Civil penalties

Taxation Administration Act 1953

21   At the end of Schedule 1

Add:

[The next Division is Division 288.]

Part 4-25 - Charges and civil penalties for failing to meet obligations

Division 288 - Electronic notification and payment

Table of sections

288-5 Electronic notification of BAS amounts

288-10 Penalty for non-electronic notification

288-15 Electronic payment of tax debts

288-20 Penalty for non-electronic payment

288-5 Electronic notification of BAS amounts

An entity that, under section 31-25 of the *GST Act, chooses or is required to *lodge a *GST return electronically must also electronically notify the Commissioner of all other *BAS amounts whose notification is required on the same day as the GST return (ignoring any extension allowed by the Commissioner under paragraph 31-10(b) of that Act).

288-10 Penalty for non-electronic notification

An entity that:

(a) under subsection 31-25(2) of the *GST Act, is required to *lodge a *GST return electronically; or

(b) under section 288-5 in this Schedule, is required to notify another *BAS amount electronically;

but lodges or notifies it in another way, is liable to a civil penalty of 5 penalty units.

Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

Note 2: Division 298 contains machinery provisions for civil penalties.

288-15 Electronic payment of tax debts

(1) An entity that, under subsection 33-10(2) of the *GST Act, is required to pay a *net amount for a tax period *electronically must also electronically pay the Commissioner all of its other *tax debts that are due to be paid during that period.

(2) A *large withholder that, under subsection 16-85(1) in this Schedule, is required to pay an amount *electronically in a particular month must also electronically pay the Commissioner all of its other *tax debts that are due to be paid during that month.

288-20 Penalty for non-electronic payment

An entity that:

(a) under subsection 33-10(2) of the *GST Act, is required to pay a *net amount for a tax period *electronically; or

(b) under subsection 16-85(1) or section 288-15 in this Schedule, is required to pay an amount electronically;

but pays it another way, is liable to a civil penalty of 5 penalty units for each payment of one or more such amounts.

Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

Note 2: Division 298 contains machinery provisions for civil penalties.

[The next Division is Division 298.

Division 298 - Machinery provisions for civil penalties

Table of sections

298-5 Scope of Division

298-10 Notification of liability

298-15 Due date for penalty

298-20 Remission of penalty

298-25 General interest charge on unpaid penalty

298-5 Scope of Division

This Division applies if a taxation law imposes on an entity a civil penalty expressed in penalty units.

298-10 Notification of liability

The Commissioner must give written notice to the entity of the entity's liability to pay the penalty. The notice may be included in any other notice the Commissioner gives to the entity.

298-15 Due date for penalty

The penalty becomes due for payment on the day specified in the notice, which must be at least 14 days after the notice is given to the entity.

298-20 Remission of penalty

(1) The Commissioner may remit all or a part of the penalty.

(2) If the Commissioner decides:

(a) not to remit the penalty; or

(b) to remit only part of the penalty;

the Commissioner must give written notice of the decision to the entity.

(3) If:

(a) the Commissioner refuses to any extent to remit an amount of penalty; and

(b) the amount of penalty payable after the refusal is more than 2 penalty units; and

Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

(c) the entity is dissatisfied with the decision;

the entity may object against the decision in the manner set out in Part IVC.

298-25 General interest charge on unpaid penalty

If any of the penalty remains unpaid after it is due, the entity is liable to pay the *general interest charge on the unpaid amount of the penalty for each day in the period that:

(a) started at the beginning of the day by which the amount was due to be paid; and

(b) finishes at the end of the last day, at the end of which, any of the following remains unpaid:

(i) the amount;

(ii) general interest charge on any of the amount.

Note: The general interest charge is worked out under Division 1 of Part IIA.