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  • Failure to meet other tax obligations

    You are liable to incur penalties if you fail to meet the tax obligations in the various tax laws. To calculate penalties we use a statutory formula or multiples of a 'penalty unit'.

    If you're liable for a penalty, we'll notify you in writing and include:

    • the reason for the penalty
    • the amount of the penalty
    • the due date for payment (at least 14 days after we give notice).
    Penalties for failing to meet tax obligations

    Tax obligation

    Penalty for failing to meet obligation

    Keeping or retaining records as required

    20 penalty units

    Retaining or producing declarations as required

    20 penalty units

    Providing access and reasonable facilities to an authorised tax officer

    20 penalty units

    Applying for or cancelling goods and services tax (GST) registration when required

    20 penalty units

    Issuing a tax invoice or adjustment note when required

    20 penalty units

    Both principal and agent must not issue tax invoices or adjustment notes for the same taxable supply or adjustment event

    20 penalty units

    Registering as a PAYG withholder when required

    5 penalty units

    Lodging an activity statement electronically when required

    5 penalty units

    Paying an amount electronically when required

    5 penalty units

    Related pages

    Remission of penalties
    Check if you can request a remission of a penalty according to your personal circumstances

    Compliance and penalties
    Check what penalties we impose for GST at settlement on suppliers and purchases

    Last modified: 20 Apr 2022QC 47930