Australian Charities and Not-for-profits Commission Act 2012 (Cwth)

CHAPTER 7 - MISCELLANEOUS  

PART 7-3 - PENALTIES  

Division 175 - Administrative penalties  

Subdivision 175-C - Penalties for failing to lodge documents on time  

SECTION 175-35  

175-35   LIABILITY TO PENALTY  
An entity is liable to an administrative penalty if:

(a)    the entity is required under this Act to give a report, return, notice, statement or other document to the Commissioner in the approved form by a particular day; and

(b)    the entity does not give the report, return, notice, statement or document to the Commissioner in the approved form by that day.