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