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  

Guide to Division 284  

SECTION 284-5   WHAT THIS DIVISION IS ABOUT  


This Division sets out the circumstances in which administrative penalties apply for:

  • (a) making false or misleading statements; and
  • (b) taking a position that is not reasonably arguable; and
  • (c) entering into schemes.
  • It also sets out the amounts of those penalties.


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