Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-25
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CHARGES AND PENALTIES
Division 284
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Administrative penalties for statements, unarguable positions and schemes
Subdivision 284-B
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Penalties relating to statements
Operative provisions
SECTION 284-75 LIABILITY TO PENALTY 284-75(1)
You are liable to an administrative penalty if: (a) you make a statement to the Commissioner or to an entity that is exercising powers or performing functions under a * taxation law (other than the * Excise Acts); and (b) the statement is false or misleading in a material particular, whether because of things in it or omitted from it. (c) (Repealed by No 56 of 2010)
284-75(1A)
(Repealed by No 56 of 2010)
284-75(1B)
(Repealed by No 56 of 2010)
284-75(2)
You are liable to an administrative penalty if: (a) you make a statement to the Commissioner or to an entity that is exercising powers or performing functions under an * income tax law, the * Minimum Tax law or the * petroleum resource rent tax law; and (b) in the statement, you treated an income tax law, the Minimum Tax law, or the petroleum resource rent tax law, as applying to a matter or identical matters in a particular way that was not * reasonably arguable; and
(c) (Repealed by No 56 of 2010) (d) item 4, 5, 6 or 6A of the table in subsection 284-90(1) applies to you.
284-75(3)
You are liable to an administrative penalty if: (a) you fail to give a return, notice or other document to the Commissioner by the day it is required to be given; and (b) that document is necessary for the Commissioner to determine a * tax-related liability (other than one arising under the * Excise Acts) of yours accurately; and (c) the Commissioner determines the tax-related liability without the assistance of that document.
284-75(4)
You are liable to an administrative penalty if: (a) you make a statement to an entity other than:
Exceptions to subsections (1) and (4)
284-75(5)
You are not liable to an administrative penalty under subsection (1) or (4) for a statement that is false or misleading in a material particular if you, and your * agent (if relevant), took reasonable care in connection with the making of the statement.
284-75(6)
You are not liable to an administrative penalty under subsection (1) or (4) if: (a) you engage a * registered tax agent or BAS agent; and (b) you give the registered tax agent or BAS agent all relevant taxation information; and (c) the registered tax agent or BAS agent makes the statement; and (d) the false or misleading nature of the statement did not result from:
284-75(7)
If you wish to rely on subsection (6) , you bear an evidential burden in relation to paragraph (6)(b) .
Further exceptions to subsection (1)
284-75(8)
You are not liable to an administrative penalty under subsection (1) if: (a) you made the statement (the original statement ) under section 389-5 notifying an amount under item 1, 2 or 2A of the table in subsection 389-5(1) (and no other item in that table); and (b) the original statement related to the * financial year in which you made it; and (c) you make a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (d) the further statement:
284-75(9)
You are not liable to an administrative penalty under subsection (1) if: (a) you made the statement (the original statement ) under section 390-5 ; and (b) you make a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (c) subsection 390-7(1) provides for a period for correcting the original statement; and (d) the further statement:
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesSECTION 284-75 LIABILITY TO PENALTY 284-75(1)
You are liable to an administrative penalty if: (a) you make a statement to the Commissioner or to an entity that is exercising powers or performing functions under a * taxation law (other than the * Excise Acts); and (b) the statement is false or misleading in a material particular, whether because of things in it or omitted from it. (c) (Repealed by No 56 of 2010)
Note:
This section applies to a statement made by your agent as if it had been made by you: see section 284-25 .
284-75(1A)
(Repealed by No 56 of 2010)
284-75(1B)
(Repealed by No 56 of 2010)
284-75(2)
You are liable to an administrative penalty if: (a) you make a statement to the Commissioner or to an entity that is exercising powers or performing functions under an * income tax law, the * Minimum Tax law or the * petroleum resource rent tax law; and (b) in the statement, you treated an income tax law, the Minimum Tax law, or the petroleum resource rent tax law, as applying to a matter or identical matters in a particular way that was not * reasonably arguable; and
(c) (Repealed by No 56 of 2010) (d) item 4, 5, 6 or 6A of the table in subsection 284-90(1) applies to you.
284-75(3)
You are liable to an administrative penalty if: (a) you fail to give a return, notice or other document to the Commissioner by the day it is required to be given; and (b) that document is necessary for the Commissioner to determine a * tax-related liability (other than one arising under the * Excise Acts) of yours accurately; and (c) the Commissioner determines the tax-related liability without the assistance of that document.
Note:
You are also liable to an administrative penalty for failing to give the document on time: see Subdivision 286-C .
284-75(4)
You are liable to an administrative penalty if: (a) you make a statement to an entity other than:
(i) the Commissioner; and
(b) the statement is, or purports to be one that:
(ii) an entity exercising powers or performing functions under a * taxation law (other than the * Excise Acts); and
(i) is required or permitted by a taxation law (other than the Excise Acts); or
(ii) might reasonably be expected to be used, by an entity in determining, for the purposes of the * GST law, whether you are an Australian consumer (within the meaning of the * GST Act); or
(c) the statement is false or misleading in a material particular, whether because of things in it or omitted from it.
(iii) might reasonably be expected to be used, by an entity in determining, for the purposes of the GST law, whether a supply made to you is connected with the indirect tax zone (within the meaning of that Act) because of Subdivision 84-C of that Act; and
Exceptions to subsections (1) and (4)
284-75(5)
You are not liable to an administrative penalty under subsection (1) or (4) for a statement that is false or misleading in a material particular if you, and your * agent (if relevant), took reasonable care in connection with the making of the statement.
284-75(6)
You are not liable to an administrative penalty under subsection (1) or (4) if: (a) you engage a * registered tax agent or BAS agent; and (b) you give the registered tax agent or BAS agent all relevant taxation information; and (c) the registered tax agent or BAS agent makes the statement; and (d) the false or misleading nature of the statement did not result from:
(i) intentional disregard by the registered tax agent or BAS agent of a * taxation law (other than the * Excise Acts); or
(ii) recklessness by the agent as to the operation of a taxation law (other than the Excise Acts).
284-75(7)
If you wish to rely on subsection (6) , you bear an evidential burden in relation to paragraph (6)(b) .
Further exceptions to subsection (1)
284-75(8)
You are not liable to an administrative penalty under subsection (1) if: (a) you made the statement (the original statement ) under section 389-5 notifying an amount under item 1, 2 or 2A of the table in subsection 389-5(1) (and no other item in that table); and (b) the original statement related to the * financial year in which you made it; and (c) you make a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (d) the further statement:
(i) is in the * approved form; and
(ii) if subsection 389-25(1) in that Schedule provides for a period for correcting the original statement - is made within that period; and
(iii) without limiting subparagraph (ii) , is made within 14 days after the end of the financial year in which the original statement was made.
284-75(9)
You are not liable to an administrative penalty under subsection (1) if: (a) you made the statement (the original statement ) under section 390-5 ; and (b) you make a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (c) subsection 390-7(1) provides for a period for correcting the original statement; and (d) the further statement:
(i) is in the * approved form; and
(ii) is made within the period referred to in paragraph (c) of this subsection.
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