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-B - 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(c) (Repealed by No 56 of 2010)

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(Repealed by No 56 of 2010)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(Repealed by No 56 of 2010)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 or the *petroleum resource rent tax law; and

(b) in the statement, you treated an income 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(c) (Repealed by No 56 of 2010)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 or 6 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

(ii) an entity exercising powers or performing functions under a *taxation law (other than the *Excise Acts); and

(b) the statement is, or purports to be one that:

(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

(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

(c) the statement is false or misleading in a material particular, whether because of things in it or omitted from it.

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.