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-A - General provisions  

SECTION 284-10   284-10   OBJECT OF DIVISION  


The object of this Division is to provide a uniform administrative penalty regime for all *taxation laws to enable administrative penalties to apply to entities that fail to meet their obligations under those laws in relation to:


(a) making false or misleading statements; and


(b) taking a position that is not reasonably arguable; and


(c) entering into *schemes; and


(d) refusing to provide documents to the Commissioner.


(e) (Repealed by No 75 of 2005)




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