Penalties

Penalties we impose and how we calculate it using a statutory formula or in multiples of a 'penalty unit'.

Penalty units
How we calculate penalties, and the penalty unit amounts for the period the infringement occurred.

Penalties for making false or misleading statements
Penalties may apply for making false or misleading statements or taking a position that is not reasonably arguable.

Penalty relief
How penalty relief applies to inadvertent errors in tax returns and activity statements.

Failure to meet other tax obligations
Find out what penalties and in what multiples we can impose them if you fail to meet tax obligations in various tax laws.

Failure to lodge on time penalty
Find out what penalties we impose and how if you fail to meet your tax lodgment obligations on time.

Failure to withhold
Find out what penalties we impose if you fail to withhold or pay PAYG withholding amounts.