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 286
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Penalties for failing to lodge documents on time
Subdivision 286-C
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Penalties for failing to lodge documents on time
SECTION 286-75
LIABILITY TO PENALTY
286-75(1)
You are liable to an administrative penalty if:
(a) you are required under a *taxation law to give a return, notice, statement or other document to the Commissioner in the *approved form by a particular day; and
(b) you do not give the return, notice, statement or document to the Commissioner in the approved form by that day.
286-75(1A)
However, you are not liable to an administrative penalty under subsection (1) 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 to enable the agent to give a return, notice, statement or other document to the Commissioner in the *approved form by a particular day; and
(c) the registered tax agent or BAS agent does not give the return, notice, statement or other document to the Commissioner in the approved form by that day; and
(d) the failure to give the return, notice, statement or other document to the Commissioner did not result from:
286-75(1B)
If you wish to rely on subsection (1A), you bear an evidential burden in relation to paragraph (1A)(b).
286-75(2)
Subsection (1) does not apply to a return, notice, statement or other document under any of these Acts:
(a) the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ;
(b) the Superannuation Guarantee (Administration) Act 1992 ; or
(c) the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991 . 286-75(2AA)
You are also liable to an administrative penalty if:
(a) you are required under section 136-90 (about commutation authorities) to give a notice to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the notice in the approved form to the entity by that day.
286-75(2AB)
You are also liable to an administrative penalty if:
(a) you are required under section 276-455 of the Income Tax Assessment Act 1997 (AMMA statements) to give information to an entity (other than the Commissioner) by a particular day; and
(b) you do not give the information to the entity by that day.
286-75(2A)
You are also liable to an administrative penalty if:
(a) you are required under Division 390 to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the statement in the approved form to the other entity by that day.
286-75(2B)
(Repealed by No 70 of 2015)
286-75(2BA)
You are also liable to an administrative penalty if:
(a) you are required under Division 392 (Employee share scheme reporting) to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the statement in the approved form to the entity by that day.
286-75(2C)
(Repealed by No 70 of 2015)
286-75(3)
(Repealed by No 93 of 2011)
286-75(4)
You are also liable to an administrative penalty if:
(a) you are required under section 713-540 of the Income Tax (Transitional Provisions) Act 1997 to notify another entity of the happening of an event by a particular day; and
(b) you do not notify the other entity of the happening of that event by that day.
286-75(5)
Subsection (6) applies if:
(a) an entity is liable to an administrative penalty under subsection (1) or (2A) as the *superannuation provider in relation to a *self managed superannuation fund; and
(b) the entity is a body corporate.
286-75(6)
The directors of the body corporate at the time it becomes liable to the penalty are jointly and severally liable to pay the amount of the *tax-related liability in respect of the penalty.
286-75(7)
You are also liable to an administrative penalty if:
(a) you are required under subsections 57-7(2) and (3) of the A New Tax System (Goods and Services Tax) Act 1999 to notify another entity by a particular day; and
(b) you do not give the notice in the *approved form to the entity by that day.
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesYou are liable to an administrative penalty if:
(a) you are required under a *taxation law to give a return, notice, statement or other document to the Commissioner in the *approved form by a particular day; and
(b) you do not give the return, notice, statement or document to the Commissioner in the approved form by that day.
Note:
You may not be liable to a penalty in relation to a failure to notify an amount referred to in item 1, 2 or 2A of the table in subsection 389-5(1) during the period provided for by subitem 22(2) of Schedule 23 to the Budget Savings (Omnibus) Act 2016 (see also item 16 of Schedule 3 to the Treasury Laws Amendment (2018 Measures No. 4) Act 2019 ).
However, you are not liable to an administrative penalty under subsection (1) 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 to enable the agent to give a return, notice, statement or other document to the Commissioner in the *approved form by a particular day; and
(c) the registered tax agent or BAS agent does not give the return, notice, statement or other document to the Commissioner in the approved form by that day; and
(d) the failure to give the return, notice, statement or other document to the Commissioner did not result from:
(i) intentional disregard by the registered tax agent or BAS agent of a *taxation law; or
(ii) recklessness by the agent as to the operation of a taxation law.
If you wish to rely on subsection (1A), you bear an evidential burden in relation to paragraph (1A)(b).
Subsection (1) does not apply to a return, notice, statement or other document under any of these Acts:
(a) the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ;
(b) the Superannuation Guarantee (Administration) Act 1992 ; or
(c) the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991 . 286-75(2AA)
You are also liable to an administrative penalty if:
(a) you are required under section 136-90 (about commutation authorities) to give a notice to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the notice in the approved form to the entity by that day.
You are also liable to an administrative penalty if:
(a) you are required under section 276-455 of the Income Tax Assessment Act 1997 (AMMA statements) to give information to an entity (other than the Commissioner) by a particular day; and
(b) you do not give the information to the entity by that day.
You are also liable to an administrative penalty if:
(a) you are required under Division 390 to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the statement in the approved form to the other entity by that day.
(Repealed by No 70 of 2015)
You are also liable to an administrative penalty if:
(a) you are required under Division 392 (Employee share scheme reporting) to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and
(b) you do not give the statement in the approved form to the entity by that day.
(Repealed by No 70 of 2015)
(Repealed by No 93 of 2011)
You are also liable to an administrative penalty if:
(a) you are required under section 713-540 of the Income Tax (Transitional Provisions) Act 1997 to notify another entity of the happening of an event by a particular day; and
(b) you do not notify the other entity of the happening of that event by that day.
Subsection (6) applies if:
(a) an entity is liable to an administrative penalty under subsection (1) or (2A) as the *superannuation provider in relation to a *self managed superannuation fund; and
(b) the entity is a body corporate.
The directors of the body corporate at the time it becomes liable to the penalty are jointly and severally liable to pay the amount of the *tax-related liability in respect of the penalty.
Note:
See section 265-45 for rules on joint liability.
You are also liable to an administrative penalty if:
(a) you are required under subsections 57-7(2) and (3) of the A New Tax System (Goods and Services Tax) Act 1999 to notify another entity by a particular day; and
(b) you do not give the notice in the *approved form to the entity by that day.
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