Taxation Administration Act 1953
SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
(a) making false or misleading statements; and
(b) taking a position that is not reasonably arguable; and
(c) entering into schemes.
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
PART 4-25 - CHARGES AND PENALTIES
Division 284 - Administrative penalties for statements, unarguable positions and schemes
Guide to Division 284 SECTION 284-5 WHAT THIS DIVISION IS ABOUT
This Division sets out the circumstances in which administrative penalties apply for:
It also sets out the amounts of those penalties.