Dabner, Justin (2012) Division 298: Machinery provisions for penalties. In: Gzell, Ian, (ed.) Australian Income Tax Commentary. Thomson Reuters, Australia, 298.1000-298.1260.

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Abstract

Division 298 is one of the six divisions that make up Part 4-25 – Charges and Penalties, Schedule 1, Taxation Administration Act 1953 ("TAA"). Since the enactment of this part in 1999 it has been gradually extended to impose a uniform penalty regime. The primary aim of the Part is to reduce the duplication and inconsistencies that had developed in the separate rules governing administrative penalties contained in the income tax and fringe benefits tax law and to accommodate the current reporting and tax payment mechanisms. It generally applies to all assessments since 1 July 2000.

Item ID:	25339
Item Type:	Book Chapter (Research - B1)
ISBN:	978-0-86460-011-0
Keywords:	taxation
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Date Deposited:	24 May 2013 00:05
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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