Document ID: chunk:federal_register_of_legislation:C2025C00139:section:14:p65
Version: federal_register_of_legislation:C2025C00139
Segment Type: section
Provision Reference: s 14 (pt 65/66)
Character Range: 196356–199160

thinks fit, including an order confirming or varying the objection decision.

170‑20  Implementation of court order in respect of objection decision
 (1) When the order of the court in relation to the objection decision becomes final, the Commissioner must, within 60 days, take such action as is necessary to give effect to the objection decision.
 (2) For the purposes of subsection (1):
 (a) if no appeal is lodged against the order within the period for lodging an appeal—the order becomes final at the end of the period; or
 (b) if the only possible appeal against the order is appeal to the High Court with special leave, and no application for special leave is made within the period of 30 days after the order is made—the order becomes final at the end of the period.

170‑25  Pending appeal not to affect implementation of administrative decisions
  The fact that an appeal is pending in relation to an administrative decision does not in the meantime interfere with, or affect, the administrative decision and any tax, additional tax or other amount may be recovered as if no appeal were pending.

170‑30  Appeals may be combined
 (1) This section applies if:
 (a) an entity may appeal to a designated court against:
 (i) an objection decision; and
 (ii) one or more other decisions of Australian government agencies (whether or not the Commissioner); and
 (b) the decisions are related, or it would be efficient for the court to consider the decisions together.
 (2) Subject to the requirements of this Act or any other law relating to appeals against the decisions:
 (a) the entity may appeal against the decisions together; and
 (b) the court may deal with the decisions together.

Part 7‑3—Penalties

Division 175—Administrative penalties

Subdivision 175‑A—Overview

175‑1  Simplified outline
  The following is a simplified outline of this Division:

      Subdivision 175‑B sets out the circumstances in which administrative penalties apply for making false or misleading statements. It also sets out the amounts of those penalties.
      An entity is liable to an administrative penalty if the entity is required to give a report, return, notice, statement or other document to the Commissioner by a particular time and the entity does not do so. Subdivision 175‑C sets out when the penalty applies and how the amounts of the penalty are calculated.

Subdivision 175‑B—Penalties for statements

175‑5  Application of this Subdivision to statements
 (1) This Subdivision applies to a statement made orally, in a document, or in any other way (including electronically) for a purpose connected with this Act.
 (2) This Subdivision applies to a statement made by an entity's agent as if it had been made by the entity.

175‑10  Penalty for false or misleading statements
 (1) An entity is