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 284
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Administrative penalties for statements, unarguable positions and schemes
Subdivision 284-D
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Provisions common to Subdivisions 284-B and 284-C
SECTION 284-220
INCREASE IN BASE PENALTY AMOUNT
284-220(1)
The *base penalty amount is increased by 20% if: (a) you took steps to prevent or obstruct the Commissioner from finding out about a *shortfall amount, or the false or misleading nature of a statement, in relation to which the base penalty amount was calculated; or (b) you:
284-220(2)
The *base penalty amount for your *scheme shortfall amount, or for part of it, for an accounting period is increased by 20% if: (a) you took steps to prevent or obstruct the Commissioner from finding out about the scheme shortfall amount or the part; or (b) a base penalty amount for you was worked out under section 284-160 for a previous accounting period.
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesThe *base penalty amount is increased by 20% if: (a) you took steps to prevent or obstruct the Commissioner from finding out about a *shortfall amount, or the false or misleading nature of a statement, in relation to which the base penalty amount was calculated; or (b) you:
(i) became aware of such a shortfall amount after a statement had been made to the Commissioner about the relevant *tax-related liability; or
and you did not tell the Commissioner or other entity about it within a reasonable time; or (c) the base penalty amount was worked out using item 1, 2 or 3 of the table in subsection 284-90(1) and a base penalty amount for you was worked out under one of those items previously; or (ca) the base penalty amount was worked out using item 3A, 3B or 3C of the table in subsection 284-90(1) and a base penalty amount for you was worked out under one of those items previously; or (d) the base penalty amount was worked out using item 4, 5, 6 or 6A of that table and a base penalty amount for you was worked out under that item previously; or (e) your liability to a penalty arises under subsection 284-75(3) and you were previously liable to a penalty under that subsection.
(ii) became aware of the false or misleading nature of a statement made to the Commissioner or another entity after the statement had been made;
284-220(2)
The *base penalty amount for your *scheme shortfall amount, or for part of it, for an accounting period is increased by 20% if: (a) you took steps to prevent or obstruct the Commissioner from finding out about the scheme shortfall amount or the part; or (b) a base penalty amount for you was worked out under section 284-160 for a previous accounting period.
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