[CH185070] Dishonest tax agents: how to process a penalty: time limits for assessing penalties – examples
The time limit for issuing an assessment for a penalty depends on which penalty is being assessed.
Example 1 – initial and daily penalties for failing to comply with a file access notice
We issued Mr Smith with a file access notice that required him to provide documents by 1 May 2015. Mr Smith did not comply with the file access notice and therefore became liable for an initial penalty on 2 May 2015.
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