Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesSECTION 284-75 LIABILITY TO PENALTY 284-75(1)
You are liable to an administrative penalty if:
(a) you make a statement to the Commissioner or to an entity that is exercising powers or performing functions under a *taxation law (other than the *Excise Acts); and
(b) the statement is false or misleading in a material particular, whether because of things in it or omitted from it.
(c) (Repealed by No 56 of 2010)
Note:
This section applies to a statement made by your agent as if it had been made by you: see section 284-25 .
284-75(1A)
(Repealed by No 56 of 2010)
284-75(1B)
(Repealed by No 56 of 2010)
284-75(2)
You are liable to an administrative penalty if:
(a) you make a statement to the Commissioner or to an entity that is exercising powers or performing functions under an *income tax law or the *petroleum resource rent tax law; and
(b) in the statement, you treated an income tax law, or the petroleum resource rent tax law, as applying to a matter or identical matters in a particular way that was not *reasonably arguable; and
(c) (Repealed by No 56 of 2010)
(d) item 4, 5 or 6 of the table in subsection 284-90(1) applies to you.
284-75(3)
You are liable to an administrative penalty if:
(a) you fail to give a return, notice or other document to the Commissioner by the day it is required to be given; and
(b) that document is necessary for the Commissioner to determine a *tax-related liability (other than one arising under the *Excise Acts) of yours accurately; and
(c) the Commissioner determines the tax-related liability without the assistance of that document.
Note:
You are also liable to an administrative penalty for failing to give the document on time: see Subdivision 286-C .
284-75(4)
You are liable to an administrative penalty if:
(a) you make a statement to an entity other than:
(i) the Commissioner; and
(ii) an entity exercising powers or performing functions under a *taxation law (other than the *Excise Acts); and
(b) the statement is, or purports to be one that:
(i) is required or permitted by a taxation law (other than the Excise Acts); or
(ii) might reasonably be expected to be used, by an entity in determining, for the purposes of the *GST law, whether you are an Australian consumer (within the meaning of the *GST Act); or
(iii) might reasonably be expected to be used, by an entity in determining, for the purposes of the GST law, whether a supply made to you is connected with the indirect tax zone (within the meaning of that Act) because of Subdivision 84-C of that Act; and
(c) the statement is false or misleading in a material particular, whether because of things in it or omitted from it.
Exceptions to subsections (1) and (4)
284-75(5)
You are not liable to an administrative penalty under subsection (1) or (4) for a statement that is false or misleading in a material particular if you, and your *agent (if relevant), took reasonable care in connection with the making of the statement.
284-75(6)
You are not liable to an administrative penalty under subsection (1) or (4) if:
(a) you engage a *registered tax agent or BAS agent; and
(b) you give the registered tax agent or BAS agent all relevant taxation information; and
(c) the registered tax agent or BAS agent makes the statement; and
(d) the false or misleading nature of the statement did not result from:
(i) intentional disregard by the registered tax agent or BAS agent of a *taxation law (other than the *Excise Acts); or
(ii) recklessness by the agent as to the operation of a taxation law (other than the Excise Acts).
284-75(7)
If you wish to rely on subsection (6), you bear an evidential burden in relation to paragraph (6)(b).
Further exceptions to subsection (1)
284-75(8)
You are not liable to an administrative penalty under subsection (1) if:
(a) you made the statement (the original statement ) under section 389-5 notifying an amount under item 1, 2 or 2A of the table in subsection 389-5(1) (and no other item in that table); and
(b) the original statement related to the *financial year in which you made it; and
(c) you make a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and
(d) the further statement:
(i) is in the *approved form; and
(ii) if subsection 389-25(1) in that Schedule provides for a period for correcting the original statement - is made within that period; and
(iii) without limiting subparagraph (ii), is made within 14 days after the end of the financial year in which the original statement was made.
284-75(9)
You are not liable to an administrative penalty under subsection (1) if:
(a) you made the statement (the original statement ) under section 390-5 ; and
(b) you make a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and
(c) subsection 390-7(1) provides for a period for correcting the original statement; and
(d) the further statement:
(i) is in the *approved form; and
(ii) is made within the period referred to in paragraph (c) of this subsection.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
