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

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Division 288 - Miscellaneous administrative penalties

SECTION 288-10

288-10 PENALTY FOR NON-ELECTRONIC NOTIFICATION

An entity that:

(a) under subsection 31-25(2) of the *GST Act, is required to *lodge a *GST return electronically; or

(aa) under subsection 45-20(2A) in this Schedule, is required to give a notification electronically; or

(b) under section 388-80 in this Schedule, is required to notify another *BAS amount electronically;

but lodges, gives or notifies it in another way, is liable to an administrative penalty of 5 penalty units.

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

Division 298 contains machinery provisions for administrative and civil penalties.