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
Division 286 - Penalties for failing to lodge documents on time
Subdivision 286-A - Guide to Division 286 SECTION 286-1 WHAT THIS DIVISION IS ABOUT
You are liable to an administrative penalty if you are required to give a return, statement, notice or other document by a particular time and you do not do so.
This Division sets out when the penalty applies and how the amounts of the penalty are calculated.
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