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
More information