67
In forceFailure to lodge documents
Part 8Record keeping and general offences
Division 8.2General offences
67 Failure to lodge documents
(1)
A person must not fail to lodge a document, instrument, statement or return that is required to be lodged by a tax law.
Maximum penalty: 50 penalty units.
(2)
A person must not fail to notify the commissioner or another person of any matter or thing of which notice is required to be lodged by a tax law.
Maximum penalty: 50 penalty units.
This Act’s bill:Explanatory statementSecond reading speech
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