105
CurrentFailure to lodge documents
Part 11Miscellaneous
Division 3General offences
105 Failure to lodge documents
A person must not fail to lodge a record or return that is required to be lodged by a taxation law.
In the case of – a body corporate, a fine not exceeding 200 penalty units; or in any other case, a fine not exceeding 40 penalty units.
This Act’s bill:Second reading speech
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