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 298 - Machinery provisions for penalties  

Subdivision 298-A - Administrative penalties  

SECTION 298-30   ASSESSMENT OF PENALTIES UNDER DIVISION 284 OR SECTION 288-115  

298-30(1)  


The Commissioner must make an assessment of the amount of an administrative penalty under Division 284 or section 288-115 .

298-30(2)  
An entity that is dissatisfied with such an assessment made about the entity may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .

298-30(3)  
(Repealed by No 2 of 2015)

298-30(4)  
(Repealed by No 2 of 2015)


 

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