Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-25 - CHARGES AND PENALTIES  

Division 288 - Miscellaneous administrative penalties  

SECTION 288-46  

288-46   PENALTY FOR FAILING TO ENSURE TAX INFORMATION ABOUT SUPPLIES OF LOW VALUE GOODS IS INCLUDED IN CUSTOMS DOCUMENTS  

You are liable to an administrative penalty of 20 penalty units if:

(a) you are required by section 84-93 of the *GST Act to ensure that the information set out in subsection 84-93(2) of that Act is included in one or more of the documents referred to in subsection 84-93(3) of that Act; but

(b) you fail to take reasonable steps to do so.