298-5
CurrentScope of Subdivision
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 298Machinery provisions for penalties
Subdivision 298-AAdministrative penalties
298-5 Scope of Subdivision
This Subdivision applies if:
(a)
an administrative penalty is imposed on an entity by another Division in this Part; or
(b)
a penalty is imposed on an entity by Subdivision 162‑D of the *GST Act; or
(c)
an administrative penalty is imposed on an entity by a provision of Subdivision 12‑H, 14‑D or 14‑E, Division 16 or section 384‑17, 420‑5, 426‑120 or 426‑195 in this Schedule; or
(d)
an administrative penalty is imposed on an entity by section 166 of the Superannuation Industry (Supervision) Act 1993.
This Act’s bill:Second reading speech
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