Penalties

Failure to withhold from an interest payment to a non-resident and the effect on the payment's deductibility

PAYG Withholding: penalty for failure to withhold - imposition of penalty

Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard

Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable

Miscellaneous taxes: application of penalties and interest charges to the Commonwealth, States, Northern Territory and Australian Capital Territory

Penalty for failure to keep or retain records

GST-free exports - the Commissioner's discretion to extend the time to export

Remission of penalty for failure to comply with requirements in relation to tax invoices, adjustment notes or third party adjustment notes

Remission of penalty for failure to comply with GST registration obligations

Interaction between Subdivisions 284-B and 284-C of Schedule 1 to the Taxation Administration Act 1953

Enforcement measures used for the collection and recovery of tax-related liabilities and other amounts

Administration of the penalty for failure to lodge on time

Administering penalties for failing to electronically notify or pay goods and services tax or pay as you go liabilities

Remission of administrative penalties relating to schemes imposed by subsection 284-145(1) of Schedule 1 to the Taxation Administration Act 1953

Administration of the false or misleading statement penalty - where there is no shortfall amount

Administration of the false or misleading statement penalty - where there is a shortfall amount

Collection of consolidated group liabilities

Administration of transfer pricing penalties for income years commencing on or after 29 June 2013

Default assessment penalty

Administration of scheme penalties arising from the application of Subdivision 815-A for income years which started on or after 1 July 2004 and before 1 July 2012