Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

CHAPTER 7 - MISCELLANEOUS  

PART 7-3 - PENALTIES  

Division 175 - Administrative penalties  

Subdivision 175-C - Penalties for failing to lodge documents on time  

SECTION 175-40   AMOUNT OF PENALTY  

175-40(1)    
The amount of the penalty is:

(a)    if the entity is a medium registered entity - double the base penalty amount; or

(b)    if the entity is a large registered entity - 5 times the base penalty amount; or

(c)    otherwise - the base penalty amount.

175-40(2)    
The base penalty amount under this Subdivision is 1 penalty unit for each period of 28 days or part of a period of 28 days:

(a)    starting on the day when the report, return, notice, statement or other document is due; and

(b)    ending when the entity gives it;

(up to a maximum of 5 penalty units).

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

Example: An entity lodges a return 31 days late. The base penalty amount under subsection (2) is 2 penalty units.

175-40(3)    
In working out the base penalty amount, the amount of a penalty unit is the amount applying at the start of the relevant 28-day period.

175-40(4)    
The fact that the entity has not yet given the relevant report, return, notice or other document does not prevent the Commissioner notifying the entity that it is liable to an administrative penalty under this Subdivision. That penalty may be later increased under this section.

Note: The Commissioner is required to notify the entity of an administrative penalty (see section 175-50 ).