284-10
CurrentObject of Division
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-25Charges and penalties
Division 284Administrative penalties for statements, unarguable positions and schemes
Subdivision 284-AGeneral provisions
284-10 Object of Division
The object of this Division is to provide a uniform administrative penalty regime for all *taxation laws to enable administrative penalties to apply to entities that fail to meet their obligations under those laws in relation to:
(a)
making false or misleading statements; and
(b)
taking a position that is not reasonably arguable; and
(c)
entering into *schemes; and
(d)
refusing to provide documents to the Commissioner.
This Act’s bill:Second reading speech
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