TAXATION ADMINISTRATION ACT 1953 (ARCHIVE)

PART IIA - THE GENERAL INTEREST CHARGE  

Division 2 - The failure to notify penalty  

SECTION 8AAJ (Archive)   WHEN THE FAILURE TO NOTIFY PENALTY APPLIES  

8AAJ(1)   [Liability]  

There are certain provisions of Acts that make persons liable to pay the failure to notify penalty. Subsections (4) and (5) list the provisions.

8AAJ(2)   [Liability must be specified]  

A person is only liable to pay the penalty on an amount if a provision specifies that the person is liable to pay the penalty on the amount.

8AAJ(3)   [Exempt Australian government agencies]  

The penalty does not apply to exempt Australian government agencies.

Note:

Exempt Australian government agency is defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 .

8AAJ(4)   [Index of provisions]  

The following table is an index of the provisions in the Income Tax Assessment Act 1936 that deal with liability to the penalty.

Liability to the penalty under the Income Tax Assessment Act 1936
Item	Section	Topic
1	220AAGA	payment of RPS, PAYE and PPS deductions (large remitter)
.
2	220AAOA	payment of RPS, PAYE and PPS deductions (medium remitter)
.
3	220AATA	payment of RPS, PAYE and PPS deductions (small remitter)
.
4	221YHZCA	deductions from certain payments
.
5	221YN	withholding tax
.
6	221ZC	mining withholding tax
.
7	221ZNA	Australian Film Industry Trust Fund accounts

8AAJ(5)   [Other Acts]  

The following table is an index of the provisions of Acts other than the Income Tax Assessment Act 1936 that deal with liability to the penalty.

Liability to the penalty under other Acts
Item	Section	Act
1	91Z	Sales Tax Assessment Act 1992
.
2	95A	Sales Tax Assessment Act 1992
.
3	16-150 in Schedule 1	Taxation Administration Act 1953
.
4	45-25 in Schedule 1	Taxation Administration Act 1953