Document ID: chunk:federal_register_of_legislation:C2017A00077:clause:1_64
Version: federal_register_of_legislation:C2017A00077
Segment Type: clause
Provision Reference: sch 1 cl 64
Character Range: 41511–42025

64  After section 288‑45 in Schedule 1
Insert:

288‑46  Penalty for failing to ensure tax information about supplies of low value goods is included in customs documents
  You are liable to an administrative penalty of 20 penalty units if:
 (a) you are required by section 84‑93 of the *GST Act to ensure that the information set out in subsection 84‑93(2) of that Act is included in one or more of the documents referred to in subsection 84‑93(3) of that Act; but
 (b) you fail to take reasonable steps to do so.