Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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History

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

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Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

PART 4-25 - CHARGES AND PENALTIES  

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Pt 4-25 heading substituted by No 32 of 2006 , s 3 and Sch 3 item 11, applicable in relation to conduct engaged in on or after 6 April 2006. The heading formerly read:

PART 4-25 - CHARGES AND ADMINISTRATIVE PENALTIES FOR FAILING TO MEET OBLIGATIONS

Pt 4-25 (heading) substituted by No 101 of 2004.

Pt 4-25 inserted by No 179 of 1999.

Division 284 - Administrative penalties for statements, unarguable positions and schemes  

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Div 284 inserted by No 91 of 2000.

Subdivision 284-B - Penalties relating to statements  

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Guide to Subdivision 284-B

SECTION 284-70   WHAT THIS SUBDIVISION IS ABOUT  

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You are liable to an administrative penalty if:

(a) you make a false or misleading statement about a tax-related matter; or

(b) you take a position that is not reasonably arguable about a tax-related matter; or

(c) the Commissioner determines a tax-related liability of yours without documents you were required to provide.

(d) (Repealed by No 75 of 2005)

This Subdivision sets out when the penalties apply and how the amounts of the penalties are calculated.

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S 284-70 inserted by No 91 of 2000 and amended by No 75 of 2005.

TABLE OF SECTIONS

TABLE OF SECTIONS

Operative provisions
284-75	Liability to penalty
284-80	Shortfall amounts
284-85	Amount of penalty
284-90	Base penalty amount
284-95	Joint and several liability of directors of corporate trustee that makes a false or misleading statement

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