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Failure to lodge on time fact sheet for tax practitioners

 
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Introduction

This fact sheet covers:

  • what the failure to lodge (FTL) documents on time penalty is
  • when the penalty will and won't be applied
  • how the penalty is calculated
  • information about the remission of a FTL penalty.

You can also refer to Law Administration Practice Statement PS LA 2011/19 Administration of penalties for failing to lodge documents on time (PS LA 2011/19).

Last Modified: Friday, 15 February 2013
 
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