Show download pdf controls
  • 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.

    Last modified: 23 Jan 2023QC 33407