Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesYou are liable to an administrative penalty of 60 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) the record is kept, made or altered with the use of an *electronic sales suppression tool, or is prevented by the use of an electronic sales suppression tool from being kept, made or altered; and
(c) as a result of the use:
(i) the record does not correctly record and explain the matter, transaction, act or operation to which it relates; or
(ii) you do not keep or make the record in accordance with the taxation law.
288-135(2)
You are liable to an administrative penalty of 60 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.
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