A New Tax System (Tax Administration) Act 1999 (179 of 1999)
Schedule 12 Civil penalties
A New Tax System (Goods and Services Tax) Act 1999
1 At the end of subsection 31-25(2)
Add:
Note 1: A penalty applies if you fail to lodge your GST return electronically as required - see section 288-10 in Schedule 1 to the Taxation Administration Act 1953.
Note 2: If you lodge your GST return electronically, you must also electronically notify the Commissioner of other BAS amounts - see section 288-5 in that Schedule.
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