Compare documents

Administrative penalties for electronic sales suppression tools

What is this draft Practice Statement about?

What is an ESST?

Deciding whether something is an ESST

When does an ESST penalty apply?

When ESST penalties do not apply

Remitting penalties

How do ESST penalties interact with other administrative penalties?

Notifying taxpayers of their penalty

Rights of review

Criminal prosecutions

More information

Choose document B