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 284 - Administrative penalties for statements, unarguable positions and schemes  

Subdivision 284-A - General provisions  

SECTION 284-10  

284-10   OBJECT OF DIVISION  


The object of this Division is to provide a uniform administrative penalty regime for all *taxation laws to enable administrative penalties to apply to entities that fail to meet their obligations under those laws in relation to:


(a) making false or misleading statements; and


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


(c) entering into *schemes; and


(d) refusing to provide documents to the Commissioner.


(e) (Repealed by No 75 of 2005)




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.