Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
(a) making false or misleading statements; and
(b) taking a position that is not reasonably arguable; and
(c) entering into schemes.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-25
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CHARGES AND PENALTIES
Division 284
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Administrative penalties for statements, unarguable positions and schemes
Guide to Division 284
SECTION 284-5
WHAT THIS DIVISION IS ABOUT
This Division sets out the circumstances in which administrative penalties apply for:
It also sets out the amounts of those penalties.
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