Taxation Administration Act 1953

You are liable to an administrative penalty of 60 penalty units if you:

manufacture, develop or publish an *electronic sales suppression tool; or

*supply or make available for use:

an electronic sales suppression tool; or

a *right to use an electronic sales suppression tool; or

provide a service to an entity that involves the use of an electronic sales suppression tool.

You are liable to an administrative penalty of 60 penalty units if you aid, abet, counsel or procure conduct for which subsection (1) makes an entity liable to an administrative penalty.

Division 298 contains machinery provisions for administrative penalties.

You are not liable to an administrative penalty under this section for conduct undertaken for the purpose of preventing or deterring tax evasion or enforcing a *taxation law.