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 288 - Miscellaneous administrative penalties  

SECTION 288-130   POSSESSING ELECTRONIC SALES SUPPRESSION TOOLS  

288-130(1)  
You are liable to an administrative penalty of 30 penalty units if:


(a) you are required under, or pursuant to, a *taxation law (other than an *Excise Act) to keep or make a record; and


(b) you acquire, or have possession or control of:


(i) an *electronic sales suppression tool; or

(ii) a *right to use an electronic sales suppression tool.

288-130(2)  
You are liable to an administrative penalty of 30 penalty units if you aid, abet, counsel or procure conduct for which subsection (1) makes an entity liable to an administrative penalty.

Note:

Division 298 contains machinery provisions for administrative penalties.

288-130(3)  
You are not liable to an administrative penalty under this section for conduct undertaken for the purpose of preventing or deterring tax evasion or enforcing a *taxation law.


 

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