A New Tax System (Tax Administration) Act 1999 (179 of 1999)

Schedule 12   Civil penalties

Taxation Administration Act 1953

8   At the end of sections 42, 44 and 45

Add:

Note 2: Division 298 in Schedule 1 contains machinery provisions for civil penalties.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).