Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules

PART 4-25 - CHARGES AND PENALTIES

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Division 284 - Administrative penalties for statements, unarguable positions and schemes

Guide to Division 284

SECTION 284-5 WHAT THIS DIVISION IS ABOUT

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This Division sets out the circumstances in which administrative penalties apply for:

(a) making false or misleading statements; and

(b) taking a position that is not reasonably arguable; and

It also sets out the amounts of those penalties.