ato logo
Search Suggestion:

Failure to meet other tax obligations

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

Last updated 10 June 2024

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).

Notice of the failure to lodge penalty may be made before or after the entity has lodged the document.

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 (withholders must be registered)

5 penalty units

Lodging an activity statement electronically when required (non-electronic notification)

5 penalty units

Paying an amount electronically when required (non-electronic payment)

5 penalty units

For more information, see: