Taxation Administration Act 1997

A person to whom the notice is given under section 65 must comply with the notice within the period specified in the notice or any extended period the Commissioner allows. In the case of – a body corporate, a fine not exceeding 500 penalty units; or in any other case, a fine not exceeding 100 penalty units.

The court, in addition to imposing a penalty on a person under subsection (1), may order the person to comply, within the period specified in the order, with – the requirement specified in the notice; and any other requirement that could be made in relation to the person under a taxation law that the court considers necessary to ensure the effectiveness of the requirement referred to in paragraph (a).