Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
An entity that:
(a) under subsection 31-25(2) of the *GST Act, is required to *lodge a *GST return electronically; or
(aa) under subsection 45-20(2A) in this Schedule, is required to give a notification electronically; or
(b) under section 388-80 in this Schedule, is required to notify another *BAS amount electronically;
but lodges, gives or notifies it in another way, is liable to an administrative penalty of 5 penalty units.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
Division 298 contains machinery provisions for administrative and civil penalties.