Taxation Administration Act 1953
SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
(a) you make a false or misleading statement about a tax-related matter; or
(b) you take a position that is not reasonably arguable about a tax-related matter; or
(c) the Commissioner determines a tax-related liability of yours without documents you were required to provide.
(d) (Repealed by No 75 of 2005)
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
Subdivision 284-B - Penalties relating to statements SECTION 284-70 WHAT THIS SUBDIVISION IS ABOUT
You are liable to an administrative penalty if:
This Subdivision sets out when the penalties apply and how the amounts of the penalties are calculated.
|284-75||Liability to penalty|
|284-85||Amount of penalty|
|284-90||Base penalty amount|
|284-95||Joint and several liability of directors of corporate trustee that makes a false or misleading statement|