Document ID: chunk:federal_register_of_legislation:F2025L00184:reg:6
Version: federal_register_of_legislation:F2025L00184
Segment Type: reg
Provision Reference: reg 6
Character Range: 4620–5454

6  Penalties
  If a person is liable to an administrative penalty under section 426-120 or 426‑195 in Schedule 1 to the Act because of a contravention of a provision of this instrument, the amount of the administrative penalty is the penalty that this instrument sets out, or the penalty worked out in accordance with this instrument, in relation to that provision of this instrument.
Note 1: The Commissioner may remit all or part of an administrative penalty: see section 298‑20 in Schedule 1 to the Act.
Note 2: An administrative penalty under section 426‑120 or 426-195 in Schedule 1 to the Act cannot be reimbursed from the community charity: see subsections 426‑120(4) and 426-195(3) in Schedule 1 to the Act.

Part 2—Rules for establishing and maintaining community charities as deductible gift recipients

Division 1—General