Income Tax Assessment Act 1936
(Repealed by No 8 of 2019)
S 163A repealed by No 8 of 2019, s 3 and Sch 8 item 32, effective 1 April 2019. S 163A formerly read:
the person is liable to pay, by way of penalty, $10 for each week or part of a week that occurs after the end of the period, the further period or the time mentioned in paragraph (b) and before the return is furnished. The penalty is payable even if the return is never furnished.
SECTION 163A LATE LODGMENT PENALTY
RELEVANT ENTITIES, INSTALMENT TAXPAYERS AND FULL SELF-ASSESSMENT TAXPAYERS
Subject to subsection (2), if:
(a) a person who is a relevant entity, an instalment taxpayer or a full self-assessment taxpayer is required to furnish a return under section 161, 162 or 163 in relation to a year of income; and
(b) the return is not furnished within:
(i) in the case of section 161 - the period specified in the notice under that section or any further period allowed by the Commissioner under that section; or
(ii) in the case of section 162 or 163 - the time required by the Commissioner under that section;
the person is liable to pay, by way of penalty, $10 for each week or part of a week that occurs after the end of the period, the further period or the time mentioned in paragraph (b) and before the return is furnished.
The penalty is payable even if the return is never furnished.
S 163A(1)(a) amended by No 179 of 1999.
163A(2) Maximum penalty.
The maximum penalty payable under subsection (1) in respect of the return is $200.
163A(3) Notification requirements.
The Commissioner must give the person a notice in writing stating that the person is liable to penalty under this section in relation to the year of income and specifying:
(a) the amount of the penalty; and
(b) the day on which the penalty is due and payable.
The day specified must be at least 30 days after the day on which the notice is given, and the amount is due and payable on the day specified.
A person who fails to pay on time some or all of the penalty is liable to pay the general interest charge on the unpaid amount: see section 163AA.
S 163A(3) note inserted by No 11 of 1999.
163A(4) Notice in assessment notice.
The notice may be included in any other notice of assessment in respect of the person.
163A(5) Remission of penalty.
The Commissioner may, in his or her discretion, remit the whole or any part of the penalty.
163A(6) Notice in writing of decision.
If the Commissioner makes a decision to remit part only of the penalty, or not to remit any part of the penalty, the Commissioner must:
(a) if the decision is made before the Commissioner gives the notice under subsection (3) - advise the person of the decision in the notice under subsection (3); or
(b) in any other case - give notice in writing of the decision to the person.
If the person is dissatisfied with:
(a) the notice given to the person under subsection (3); or
(b) a decision of the Commissioner under subsection (5) in relation to the person;
the person may object against the notice, or against the decision, as the case requires, in the manner set out in Part IVC of the Taxation Administration Act 1953 .
163A(8) Income tax or tax includes penalty.
Unless the contrary intention appears, in sections 254 and 255 and former sections 215 and 216, but not in any other section of this Act, a reference to income tax or tax includes a reference to the penalty.
S 163A(8) amended by No 101 of 2006, s 3 and Sch 2 item 404, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive.
S 163A(8) amended by No 67 of 2003 and No 11 of 1999.
In this section:
has the same meaning as in former Division 1C of Part VI;
has the same meaning as in former Division 1B of Part VI.
S 163A(9) amended by No 101 of 2006, s 3 and Sch 2 items 405 to 406, by amending references to repealed inoperative provisions, effective 14 September 2006. For application and savings provisions see the CCH Australian Income Tax Legislation archive .
This section does not apply to a return for the 2000-01 year of income or a later year of income.
See instead Division 286 in Schedule 1 to the Taxation Administration Act 1953 .
S 163A(10) inserted by No 91 of 2000.
S 163A inserted by No 169 of 1995.