Minerals Resource Rent Tax (Consequential Amendments and Transitional Provisions) Act 2012 (14 of 2012)

Schedule 1   Amendment of the Taxation Administration Act 1953 not related to assessments

24   After subsection 286-75(2) in Schedule 1


(2AA) You are also liable to an administrative penalty if:

(a) you are required under Division 121 (MRRT reporting) to give information to an entity (other than the Commissioner) in a particular form by a particular day; and

(b) you do not give the information to the entity in that form by that day.