Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p11
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 11/16)
Character Range: 1345627–1348233

be kept or retained under Division 900 of the Income Tax Assessment Act 1997 (about substantiation of expenses); or
 (c) if you are given a *tax‑records education direction—documents to which a record‑keeping failure specified in the direction relates, unless you have not complied with the direction.
Note 1: For paragraph (c):
(a) for tax‑records education directions, see section 384‑12; and
(b) for whether you have complied with the direction, see subsection 384‑15(3).
Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

288‑30  Penalty for failure to retain or produce declarations
  You are liable to an administrative penalty of 20 penalty units if:
 (a) a provision of a *taxation law requires you to retain or produce a declaration you made about an agent giving an *approved form to the Commissioner on your behalf; and
 (b) you do not retain or produce that declaration in the manner required by that law.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

288‑35  Penalty for preventing access etc.
  You are liable to an administrative penalty of 20 penalty units if:
 (a) a provision of a *taxation law confers a power on an officer authorised under that law:
 (i) to enter or remain on land, premises or a place that you occupy; or
 (ii) to have access to documents, goods or other property in your possession; or
 (iii) to inspect, copy or take extracts from documents in your possession; or
 (iv) to inspect, examine, count, measure, weigh, gauge, test or analyse any goods or other property in your possession and, to that end, take samples; and
 (b) you refuse to provide the officer with all reasonable facilities for the officer effectively to exercise that power in accordance with that law.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

288‑40  Penalty for failing to register or cancel registration
  You are liable to an administrative penalty of 20 penalty units if you fail to apply for registration, or to apply for cancellation of registration, as required by the *GST Act.
Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

288‑45  Penalty for failing to issue tax invoice etc.
 (1) You are liable to an administrative penalty of 20 penalty units if you fail to issue a tax invoice as required by section 29‑70 of the *GST Act.
 (2) You are liable to an administrative penalty of 20 penalty units if you fail to issue an adjustment note as required by section 29‑75 of the *GST Act.
 (2A) You are liable to an administrative