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

CHAPTER 7 - MISCELLANEOUS  

PART 7-3 - PENALTIES  

Division 175 - Administrative penalties  

Subdivision 175-D - Machinery provisions for administrative penalties  

SECTION 175-70   COLLECTION OF PENALTY BY COMMISSIONER OF TAXATION  

175-70(1)    
For the purposes of Part IIB of the Taxation Administration Act 1953 (Running balance accounts, application of payments and credits, and related matters):

(a)    treat the penalty in the same way as a primary tax debt; and

(b)    treat general interest charge (if any) under section 175-65 in respect of the penalty in the same way as a primary tax debt.

Note: This allows the Commissioner of Taxation to add the penalty to an entity ' s running balance account.

175-70(2)    
For the purposes of Chapter 4 in Schedule 1 to the Taxation Administration Act 1953 (Generic collection and recovery rules):

(a)    treat the penalty in the same way as a tax-related liability; and

(b)    treat general interest charge (if any) under section 175-65 in respect of the penalty in the same way as a tax-related liability.

Note: When the penalty is due and payable (see section 175-55 ), it is a debt due to the Commonwealth and payable to the Commissioner of Taxation (see section 255-5 in Schedule 1 to the Taxation Administration Act 1953 ).

175-70(3)    
If the Commissioner gives an entity a written notice under section 175-50 , the Commissioner must notify the Commissioner of Taxation that he or she has done so.

175-70(4)    
If the Commissioner later remits all or a part of the penalty under section 175-60 , the Commissioner must notify the Commissioner of Taxation that he or she has done so.

175-70(5)    
The Commissioner of Taxation must notify the Commissioner of any action taken to recover a debt attributable to the penalty, if the Commissioner requests the Commissioner of Taxation in writing to do so.