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 statements and positions that are not reasonably arguable
How we impose penalties for false or misleading statements or taking a position that is not reasonably arguable.

Penalty relief
Check if you can get relief from a penalty where you made an inadvertent error in your tax return or an activity statement.

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.