Commissioner may require payment of penalty
90 Commissioner may require payment of penalty
This section applies if an employer—
does not lodge a periodic return, annual return or final return in contravention of this Act; or
does not pay, in contravention of this Act, an amount of the employer’s liability for payroll tax or the mental health levy in relation to a return; or
gives the commissioner a return containing false or misleading information in contravention of the Administration Act, section 122 or 123.
The commissioner may, by written notice given to the employer, require the employer to pay a penalty of an amount (the penalty amount) that is not more than the greater of the following amounts—
75% of the relevant liability amount;
$100.
The notice must state—
the date for payment of the penalty amount, being a day that is at least 30 days after the employer receives the notice; and
the reasons for the decision to require payment of the penalty amount.
The commissioner may enter into an arrangement for payment of the penalty amount by instalments.
The arrangement may include provision for the payment of interest calculated at the rate for unpaid tax interest for the period starting on the start day and ending on the day the penalty amount is paid in full, both days inclusive.
For this section—
levy liability means the employer’s liability for the mental health levy in relation to the return.
payroll tax liability means the employer’s liability for payroll tax in relation to the return.
relevant liability amount means—
if subsection (1)(a) applies—the total amount of the employer’s payroll tax liability and levy liability; or
if subsection (1)(b) applies and the unpaid amount is an amount of the employer’s payroll tax liability—the total amount of the payroll tax liability; or
if subsection (1)(b) applies and the unpaid amount is an amount of the employer’s levy liability—the total amount of the levy liability; or
if subsection (1)(b) applies and the unpaid amount is an amount of the employer’s payroll tax liability and levy liability—the total amount of the liabilities; or
if subsection (1)(c) applies and the false or misleading information relates to the calculation of the employer’s payroll tax liability—the total amount of the payroll tax liability; or
if subsection (1)(c) applies and the false or misleading information relates to the calculation of the employer’s levy liability—the total amount of the levy liability; or
if subsection (1)(c) applies and the false or misleading information relates to the calculation of the employer’s payroll tax liability and levy liability—the total amount of the liabilities.
start day means the day after the failure or contravention mentioned in subsection (1).
Note—
The penalty amount is a debt payable to the commissioner and may be recovered in a court of competent jurisdiction, see the Administration Act, section 45.
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