Taxation Administration Act 1953

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

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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 288 - Miscellaneous administrative penalties  

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Div 288 heading substituted by No 91 of 2000.

Div 288 inserted by No 179 of 1999.

SECTION 288-45   PENALTY FOR FAILING TO ISSUE TAX INVOICE ETC.  

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288-45(1)    
You are liable to an administrative penalty of 20 penalty units if you fail to issue a tax invoice as required by section 29-70 of the *GST Act.

288-45(2)    
You are liable to an administrative penalty of 20 penalty units if you fail to issue an adjustment note as required by section 29-75 of the *GST Act.

288-45(2A)    

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You are liable to an administrative penalty of 20 penalty units if you fail to give a notice as required by subsection 84-89(3) of the *GST Act.

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S 288-45(2A) inserted by No 77 of 2017, s 3 and Sch 1 item 63, effective 1 July 2017.

288-45(3)    

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You are liable to an administrative penalty of 20 penalty units if you fail to issue a third party adjustment note as required by section 134-20 of the *GST Act.

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S 288-45(3) inserted by No 21 of 2010, s 3 and Sch 1 item 27, applicable in relation to payments made on or after 1 July 2010.

Note:

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

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S 288-45 inserted by No 92 of 2000.

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