Divison 284: penalties relating to statements, unarguable positions and schemes

Dabner, Justin (2011) Divison 284: penalties relating to statements, unarguable positions and schemes. In: Murray-Jones, Ian, (ed.) Australian Tax Practice. Thomson Reuters, Australia, 284.1000-284.3260.

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Part 4-25 contains a uniform administrative penalty regime which covers all "taxation laws" as defined in s 995-1 of the ITAA 1997, that is, all those laws and regulations administered by the Commissioner. By administrative penalty regime it is meant penalties that may be applied by the Commissioner in contrast to those that may be applied by the courts for tax offences. The various tax offences are dealt with in Part III of the TAA. There is often an overlap in which case the Commissioner has an option which way to proceed. Guidelines on the circumstances where the Commissioner may refer a matter for prosecution are set out in the Corporate Management Practice Statement Fraud Control and the Prosecution Process. Typically where a prosecution is commenced administrative penalties will cease to be payable.

Part 4-25 comprises Divisions 280, 284, 286, 288, 290 and 298. Division 280 deals with the imposition of the shortfall interest charge and the circumstances where it might be remitted. Division 286 deals with penalties for failing to lodge documents on time. Division 288 contains miscellaneous administrative penalties, such as penalties for failing to keep records, allow access or do certain things as required by the legislation. Division 290 contains civil penalties relating to the promotion and implementation of certain tax avoidance and evasion schemes. Finally, Division 298 contains various machinery provisions, such as those dealing with the remission of penalties, imposition of the general interest charge and rules relating to civil penalty proceedings.

Item ID: 20790
Item Type: Book Chapter (Research - B1)
ISBN: 978-0-86460-011-0
Keywords: taxation
Date Deposited: 12 Apr 2012 04:53
FoR Codes: 18 LAW AND LEGAL STUDIES > 1801 Law > 180125 Taxation Law @ 100%
SEO Codes: 94 LAW, POLITICS AND COMMUNITY SERVICES > 9499 Other Law, Politics and Community Services > 949999 Law, Politics and Community Services not elsewhere classified @ 100%
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