Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p15
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 15/17)
Character Range: 1289000–1291633

of sections

Operative provisions
284‑75 Liability to penalty
284‑80 Shortfall amounts
284‑85 Amount of penalty
284‑90 Base penalty amount
284‑95 Joint and several liability of directors of corporate trustee that makes a false or misleading statement

Operative provisions

284‑75  Liability to penalty
 (1) You are liable to an administrative penalty if:
 (a) you make a statement to the Commissioner or to an entity that is exercising powers or performing functions under a *taxation law (other than the *Excise Acts); and
 (b) the statement is false or misleading in a material particular, whether because of things in it or omitted from it.
Note: This section applies to a statement made by your agent as if it had been made by you: see section 284‑25.
 (2) You are liable to an administrative penalty if:
 (a) you make a statement to the Commissioner or to an entity that is exercising powers or performing functions under an *income tax law, the *Minimum Tax law or the *petroleum resource rent tax law; and
 (b) in the statement, you treated an income tax law, the Minimum Tax law, or the petroleum resource rent tax law, as applying to a matter or identical matters in a particular way that was not *reasonably arguable; and
 (d) item 4, 5, 6 or 6A of the table in subsection 284‑90(1) applies to you.
 (3) You are liable to an administrative penalty if:
 (a) you fail to give a return, notice or other document to the Commissioner by the day it is required to be given; and
 (b) that document is necessary for the Commissioner to determine a *tax‑related liability (other than one arising under the *Excise Acts) of yours accurately; and
 (c) the Commissioner determines the tax‑related liability without the assistance of that document.
Note: You are also liable to an administrative penalty for failing to give the document on time: see Subdivision 286‑C.
 (4) You are liable to an administrative penalty if:
 (a) you make a statement to an entity other than:
 (i) the Commissioner; and
 (ii) an entity exercising powers or performing functions under a *taxation law (other than the *Excise Acts); and
 (b) the statement is, or purports to be one that:
 (i) is required or permitted by a taxation law (other than the Excise Acts); or
 (ii) might reasonably be expected to be used, by an entity in determining, for the purposes of the *GST law, whether you are an Australian consumer (within the meaning of the *GST Act); or
 (iii) might reasonably be expected to be used, by an entity in determining, for the purposes of the GST law, whether a supply made to you is connected with the indirect tax zone (within the meaning