penalty units in any other case.
120 penalty units in any other case.
S. 10(2A) inserted by No. 28/2017 s. 81(4).
A person does not commit an offence against subsection (2) if the person has a reasonable excuse for failing to ensure the information required by that subsection was included in the return.
A person is not guilty of an offence under this section if the court hearing the charge is satisfied—
that the person, being a taxpayer, reasonably relied on—
another person who was liable or required with the taxpayer to pay the tax or lodge the return; or
a tax agent (whether engaged by the taxpayer or any such other person)—
to ensure that the requirements of this section are satisfied; or
that the person, being a tax agent, reasonably relied on information supplied by the taxpayer or by another person who was liable or required with the taxpayer to pay the tax or lodge the return.
S. 10(3A) inserted by No. 79/2000 s. 285(Sch. 1 item 6.3).
The Commissioner may, if he or she thinks fit, permit any error in an instrument or statement to be corrected.
In this section—
tax agent, of a taxpayer, means a person engaged by the taxpayer for fee or reward (otherwise than as an employee) who prepares, or assists in the final preparation of, the instrument, statement or return on behalf of the taxpayer.
Note to s. 10 inserted by No. 13/2013 s. 46(1).
Note
Section 130B applies to an offence against subsection (1) or (2).
This Act’s bill:Second reading speech
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