Document ID: chunk:federal_register_of_legislation:F2018L00622:body:0:p3
Version: federal_register_of_legislation:F2018L00622
Segment Type: other
Provision Reference: 
Character Range: 6166–6758

a notice, under section 162 or section 163 of the ITAA 1936, requiring a person to give the Commissioner, in the approved form, a return, or further returns, or any information, statement or document about the person's financial affairs for any income year.

4.3 Penalties for non-compliance with lodgment requirements

    Any person who does not provide a return, or any other information under the ITAA 1936 or the ITAA 1997, commits an offence under section 8C of the TAA.

    Alternatively any such person may become liable to pay a penalty under Division 286 of Schedule 1 of the TAA.