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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History

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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History

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 288 - Miscellaneous administrative penalties  

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History

Div 288 heading substituted by No 91 of 2000.

Div 288 inserted by No 179 of 1999.

SECTION 288-20  

288-20   PENALTY FOR NON-ELECTRONIC PAYMENT  

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An entity that:

(a) under subsection 33-10(2) of the *GST Act, is required to pay an *assessed net amount for a tax period electronically; or

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(b) under section 8AAZMA , or subsection 16-85(1) or section 45-72 in this Schedule, is required to pay an amount electronically;

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but pays it another way, is liable to an administrative penalty of 5 penalty units for each payment of one or more such amounts.

Note 1:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

Note 2:

Division 298 contains machinery provisions for administrative and civil penalties.

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History

S 288-20 amended by No 124 of 2013, s 3 and Sch 1 item 36, by inserting " or section 45-72 " in para (b), applicable to starting instalment months that start on or after 1 January 2014. For application and transitional provisions, see note under s 45-138 .

S 288-20 amended by No 39 of 2012, s 3 and Sch 1 item 221, by substituting " an *assessed net amount " for " a *net amount " in para (a), effective 1 July 2012. For application provisions see note under s 8AAZLG(2) .

S 288-20 amended by No 32 of 2006 , s 3 and Sch 3 item 13, by inserting " and civil " in note 2, applicable in relation to conduct engaged in on or after 6 April 2006.

S 288-20 amended by No 101 of 2004, No 91 of 2000 and inserted by No 179 of 1999.

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