We will issue a penalty assessment when a person has become liable to

a penalty for failing to comply with a file access notice, see CH183300+, or

a penalty for dishonest conduct, see CH184040+.

There may be situations where a person is charged both a penalty for failing to comply with a file access notice and a penalty for dishonest conduct.

We can only issue an assessment for a penalty for dishonest conduct where we have already issued a conduct notice, see CH182100+, and any appeal rights against the notice, see CH182160, have expired or been exhausted.

A penalty assessment notice must include

the date of the assessment

Want to read more?

This content requires a Croner-i Tax and Accounting subscription.

No subscription?

Contact us to discuss your requirements.