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 286 - Penalties for failing to lodge documents on time  

Subdivision 286-C - Penalties for failing to lodge documents on time  

SECTION 286-75   LIABILITY TO PENALTY  

286-75(1)  
You are liable to an administrative penalty if:


(a) you are required under a *taxation law to give a return, notice, statement or other document to the Commissioner in the *approved form by a particular day; and


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

Note:

You may not be liable to a penalty in relation to a failure to notify an amount referred to in item 1 or 2 of the table in section 389-5 during the period provided for by subitem 22(2) of Schedule 23 to the Budget Savings (Omnibus) Act 2016 .

286-75(1A)  


However, you are not liable to an administrative penalty under subsection (1) if:


(a) you engage a *registered tax agent or BAS agent; and


(b) you give the registered tax agent or BAS agent all relevant taxation information to enable the agent to give a return, notice, statement or other document to the Commissioner in the *approved form by a particular day; and


(c) the registered tax agent or BAS agent does not give the return, notice, statement or other document to the Commissioner in the approved form by that day; and


(d) the failure to give the return, notice, statement or other document to the Commissioner did not result from:


(i) intentional disregard by the registered tax agent or BAS agent of a *taxation law; or

(ii) recklessness by the agent as to the operation of a taxation law.

286-75(1B)  


If you wish to rely on subsection (1A), you bear an evidential burden in relation to paragraph (1A)(b).

286-75(2)  
Subsection (1) does not apply to a return, notice, statement or other document under any of these Acts:


(a) the Superannuation Contributions Tax (Assessment and Collection) Act 1997 ;


(b) the Superannuation Guarantee (Administration) Act 1992 ; or


(c) the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991 .

286-75(2AA)  


You are also liable to an administrative penalty if:


(a) you are required under section 136-90 (about commutation authorities) to give a notice to an entity (other than the Commissioner) in the *approved form by a particular day; and


(b) you do not give the notice in the approved form to the entity by that day.

286-75(2AB)  


You are also liable to an administrative penalty if:


(a) you are required under section 276-455 of the Income Tax Assessment Act 1997 (AMMA statements) to give information to an entity (other than the Commissioner) by a particular day; and


(b) you do not give the information to the entity by that day.

286-75(2A)  


You are also liable to an administrative penalty if:


(a) you are required under Division 390 to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and


(b) you do not give the statement in the approved form to the other entity by that day.

286-75(2B)  
(Repealed by No 70 of 2015)

286-75(2BA)  


You are also liable to an administrative penalty if:


(a) you are required under Division 392 (Employee share scheme reporting) to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and


(b) you do not give the statement in the approved form to the entity by that day.

286-75(2C)  
(Repealed by No 70 of 2015)

286-75(3)  
(Repealed by No 93 of 2011)

286-75(4)  


You are also liable to an administrative penalty if:


(a) you are required under section 713-540 of the Income Tax (Transitional Provisions) Act 1997 to notify another entity of the happening of an event by a particular day; and


(b) you do not notify the other entity of the happening of that event by that day.

286-75(5)  


Subsection (6) applies if:


(a) an entity is liable to an administrative penalty under subsection (1) or (2A) as the *superannuation provider in relation to a *self managed superannuation fund; and


(b) the entity is a body corporate.

286-75(6)  


The directors of the body corporate at the time it becomes liable to the penalty are jointly and severally liable to pay the amount of the *tax-related liability in respect of the penalty.
Note:

See section 265-45 for rules on joint liability.

286-75(7)  


You are also liable to an administrative penalty if:


(a) you are required under subsections 57-7(2) and (3) of the A New Tax System (Goods and Services Tax) Act 1999 to notify another entity by a particular day; and


(b) you do not give the notice in the *approved form to the entity by that day.


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