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

Last updated 10 June 2024

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

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

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

You are liable to incur penalties if you fail to meet the obligations contained in the various tax laws.

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

Businesses are liable for a penalty for failing to withhold or pay a PAYG withholding amount when required.