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  3. 57-000 ASSESSMENTS AND ENFORCEMENT
  4. 59-600 CIVIL PENALTIES AND SURCHARGE

59-600 CIVIL PENALTIES AND SURCHARGE

Contents:

  • 59-600 Introduction to penalties and surcharge
  • 59-604 ‘Proportionality’ and penalties
  • 59-606 Double jeopardy
  • 59-610 Avoiding penalties and investigations
  • 59-615 Assessment of penalty
  • 59-618 Side effect of penalty
  • 59-620 Naming offenders
  • 59-630 Dishonest conduct by tax agent
  • 59-660 Penalty defences
  • 59-662 ‘Reasonable care’
  • 59-663 Cases on ‘reasonable care’
  • 59-665 ‘Reasonable excuse’
  • 59-668 Statute-barred excuses
  • 59-670 INSUFFICIENCY OF FUNDS
  • 59-690 RELIANCE ON ANOTHER
  • 59-730 Penalty mitigation
  • 59-735 Cases on mitigation
  • 59-750 CIVIL FRAUD
  • 60-000 INACCURATE OR INCOMPLETE INFORMATION (FA 2007)
  • 60-100 INACCURACIES IN ESLs AND RCSSs
  • 60-130 FAILURE TO SUBMIT ESLs OR RCSSs
  • 60-150 INTRASTAT PENALTIES
  • 60-200 Incorrect certificate
  • 60-300 LATE FILED RETURN
  • 60-400 LATE PAID RETURN
  • 60-478 Penalty for not filing return online
  • 60-480 FAILURE TO REGISTER
  • 60-530 Failure to provide security
  • 60-535 IMPROPER ISSUE OF VAT INVOICE
  • 60-550 Non-compliance with gold scheme
  • 60-560 Breach of controlled goods agreement
  • 60-580 Breach of regulations and non-preservation of records
  • 60-584 Breach of record-keeping requirement imposed by direction
  • 60-585 Penalty for non-notification of notifiable scheme
  • 60-590 NON-COMPLIANCE BY IMPORTERS AND EXPORTERS

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