TAXATION ADMINISTRATION ACT 1953 (ARCHIVE)
View history note
Hide history noteThere are certain provisions of the Income Tax Assessment Act 1936 that make persons liable to pay the late reconciliation statement penalty. Subsection (4) lists the provisions.
8AAP(2) [Liability must be specified]A person is only liable to pay the penalty if a provision specifies that the person is liable to pay the penalty.
8AAP(3) [Exempt Australian government entities]The penalty does not apply to exempt Australian government agencies.
Note:
Exempt Australian government agency is defined in subsection 995-1(1) of the Income Tax Assessment Act 1997 .
8AAP(4) [Index of ITAA '36 provisions]The following table is an index of the provisions of the Income Tax Assessment Act 1936 that deal with liability to the penalty.
| Liability to the penalty under the Income Tax Assessment Act 1936 | ||
| Item | Subsection | Topic |
| 1 | 220AJ(5) | RPS payment report |
| . | ||
| 2 | 221F(6) | PAYE deductions reconciliation statement |
| . | ||
| 3 | 221YHDC(9A) | PPS payment reconciliation statement form |
| . | ||
| 4 | 221YHZC(1AAA) | statement of deductions from certain payments |
| . | ||
| 5 | 221YN(2C) | statement of withholding tax deductions |
| . | ||
| 6 | 221ZC(2C) | statement of mining withholding tax deductions |
| . | ||
| 7 | 221ZXD(4) | farm management deposits report |
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