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What this Practice Statement is about

Reasons why we have a failure to lodge penalty

Types of documents to which the failure to lodge penalty applies

How the failure to lodge penalty is applied

When a failure to lodge penalty should be applied

Notifying the entity of the failure to lodge penalty

Calculation of the failure to lodge penalty

Failure to lodge penalties for significant global entities

Failure to lodge penalties for lodging entities in scope of the minimum tax

Requesting remission of the failure to lodge penalty

Making the decision to remit the failure to lodge penalty

Examples where remission may be appropriate

Examples where remission may not be appropriate

Legislative exemption from failure to lodge penalty

Notifying the entity of the remission decision

Review rights

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