Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) A person must not fail to lodge a document, instrument, statement or return that is required to be lodged by a tax law.
Maximum penalty: 50 penalty units.
(2) A person must not fail to notify the commissioner or another person of any matter or thing of which notice is required to be lodged by a tax law.
Maximum penalty: 50 penalty units.
(3) A person must not fail to submit for stamping an instrument required to be stamped by a tax law.
Maximum penalty: 50 penalty units.