Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_2:p6
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 2 (pt 6/16)
Character Range: 1333571–1336188

other document to the Commissioner in the *approved form by a particular day; and
 (c) the registered tax agent or BAS agent does not give the return, notice, statement or other document to the Commissioner in the approved form by that day; and
 (d) the failure to give the return, notice, statement or other document to the Commissioner did not result from:
 (i) intentional disregard by the registered tax agent or BAS agent of a *taxation law; or
 (ii) recklessness by the agent as to the operation of a taxation law.
 (1B) If you wish to rely on subsection (1A), you bear an evidential burden in relation to paragraph (1A)(b).
 (2) Subsection (1) does not apply to a return, notice, statement or other document under any of these Acts:
 (a) the Superannuation Contributions Tax (Assessment and Collection) Act 1997;
 (b) the Superannuation Guarantee (Administration) Act 1992; or
 (c) the Superannuation (Self Managed Superannuation Funds) Supervisory Levy Imposition Act 1991.
 (2AA) You are also liable to an administrative penalty if:
 (a) you are required under section 136‑90 (about commutation authorities) to give a notice to an entity (other than the Commissioner) in the *approved form by a particular day; and
 (b) you do not give the notice in the approved form to the entity by that day.
 (2AB) You are also liable to an administrative penalty if:
 (a) you are required under section 276‑455 of the Income Tax Assessment Act 1997 (AMMA statements) to give information to an entity (other than the Commissioner) by a particular day; and
 (b) you do not give the information to the entity by that day.
 (2A) You are also liable to an administrative penalty if:
 (a) you are required under Division 390 to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and
 (b) you do not give the statement in the approved form to the other entity by that day.
 (2BA) You are also liable to an administrative penalty if:
 (a) you are required under Division 392 (Employee share scheme reporting) to give a statement to an entity (other than the Commissioner) in the *approved form by a particular day; and
 (b) you do not give the statement in the approved form to the entity by that day.
 (4) You are also liable to an administrative penalty if:
 (a) you are required under section 713‑540 of the Income Tax (Transitional Provisions) Act 1997 to notify another entity of the happening of an event by a particular day; and
 (b) you do not notify the other entity of the happening of that event by that day.
 (5) Subsection (6) applies if:
 (a) an entity is liable