Document ID: chunk:federal_register_of_legislation:C2025C00023:section:205f:p3
Version: federal_register_of_legislation:C2025C00023
Segment Type: section
Provision Reference: s 205F (pt 3/4)
Character Range: 791554–794230

205E that relates to a contravention of subsection 146Z(3);
must not exceed:
 (c) if the person is a body corporate—40 penalty units; and
 (d) if the person is not a body corporate—30 penalty units.
 (5A) The pecuniary penalty payable by a person in respect of a contravention of subsection 205AG(1) must not exceed the sum of:
 (a) whichever of the following is applicable:
 (i) if the person is a body corporate—2,000 penalty units;
 (ii) if the person is not a body corporate—400 penalty units; and
 (b) if the Federal Court is satisfied that, as a result of the scheme to which the contravention relates, the person or another person has avoided becoming liable to pay an amount of interim tax—200% of the amount of interim tax avoided.
 (5B) The pecuniary penalty payable by a person in respect of a contravention of subsection 205E(1) that relates to subsection 205AG(1) must not exceed the sum of:
 (a) whichever of the following is applicable:
 (i) if the person is a body corporate—2,000 penalty units;
 (ii) if the person is not a body corporate—400 penalty units; and
 (b) if the Federal Court is satisfied that, as a result of the scheme to which the contravention of subsection 205AG(1) relates, the person or another person has avoided becoming liable to pay an amount of interim tax—200% of the amount of interim tax avoided.
 (5C) The pecuniary penalty payable by a person in respect of:
 (a) a contravention of subclause 25(1) of Schedule 8; or
 (b) a contravention of section 205E that relates to a contravention of subclause 25(1) of Schedule 8;
must not exceed:
 (c) if the person is a body corporate—300 penalty units; or
 (d) if the person is not a body corporate—60 penalty units.
 (5D) The pecuniary penalty payable by a person in respect of:
 (a) a contravention of subclause 26(4) of Schedule 8; or
 (b) a contravention of section 205E that relates to a contravention of subclause 26(4) of Schedule 8;
must not exceed:
 (c) if the person is a body corporate—2,000 penalty units; or
 (d) if the person is not a body corporate—400 penalty units.

Penalties for continuing contraventions
 (6) If:
 (a) subsection 121FG(5), 121FHB(3), 121FJA(3) or 121FJD(3), section 136F or subsection 138A(3), 140A(8) or 142A(3) applies to a contravention of a civil penalty provision; and
 (b) civil penalty orders are made against a person in respect of 2 or more contraventions of such a provision;
the court may impose one penalty in respect of both or all of those contraventions, but that penalty must not exceed the sum of the maximum penalties that could be imposed if a separate penalty were imposed in respect of each contravention.

Conduct contravening more