TAXATION ADMINISTRATION ACT 1953 (ARCHIVE)

This Division explains how to work out the failure to notify penalty on an amount.

Generally, a person is liable to pay the penalty if the person must notify the Commissioner by a certain time of an amount that the person is liable to pay, and fails to do so.

A person is only liable to pay the penalty if a provision of an Act makes the person liable. (Most of the provisions are in the Income Tax Assessment Act 1936 .)