Australian Capital Territory Repealed Acts Australian Capital Territory Repealed ActsThis legislation has been repealed.
(a) if the amount is a multiple of 0.5 cents—be increased by 0.5 cent; or
(b) in any other case—be increased or decreased, as the case requires, to the nearest multiple of 1 cent.
30. (1) A person who fails:
(a) to lodge a return, or to give any information, in relation to a matter or thing;
(b) to lodge an instrument for assessment; or
(c) to cause an instrument to be duly stamped;
as required by a tax law, is liable to pay, as a penalty, an additional amount equal to double the amount of tax or duty payable in respect of the matter, thing or instrument respectively.
(2) Where:
(a) a person makes a statement to a tax officer that is false or misleading in a material particular, or omits from a statement made to a tax officer any matter or thing without which the statement is misleading in a material particular; and
(b) the amount of duty, tax or the licence fee payable by the person exceeds the amount that would have been payable if it were assessed or determined on the basis that the statement was not false or misleading;
the person is liable to pay, as a penalty, an additional amount equal to double the amount of the excess.
(3) Where, but for this subsection, the amount of penalty tax payable under subsection (1) or (2) is less than $20, the amount payable shall be taken to be $20.
(4) The Commissioner shall assess the amount of penalty tax payable by a person under subsection (1) or (2) and shall, as soon as practicable after making the assessment, give the person written notice of the assessment.
(5) Nothing in this Ordinance shall be taken to preclude notice of an assessment made in relation to a person under subsection (4) from being incorporated in notice of any other assessment made in relation to the person under a tax law.
(6) A reference in subsection (2) to a statement shall be read as a reference to a statement made orally, in writing, by means of a data processing device or in any other form.
(7) A reference in subsection (2) to a statement shall be read as including a statement:
(a) made in an application, certificate, declaration, notification, objection, return or other document made or given pursuant to a tax law;
(b) made in an instrument lodged for assessment pursuant to a tax law;
(c) made in answer to a question asked of a person pursuant to a tax law;
(d) made in any information given or purporting to be given pursuant to a tax law; or
(e) made in a document given to a tax officer otherwise than pursuant to a tax law;
but shall not be read as including a reference to a statement made in a document produced pursuant to paragraph 18 (2) (c).
(8) Where:
(a) a statement referred to in subsection (2) is made for a purpose in connection with the operation of a tax law; and
(b) the statement is made:
(i) in an application, certificate, declaration, notification or other document made or given to a person other than a tax officer;
(ii) in answer to a question asked by a person other than a tax officer; or
(iii) in any information given to a person other than a tax officer;
that subsection applies in relation to the person who makes the statement as if the person to whom the statement is made were a tax officer.
31. (1) If an amount of tax, duty, penalty tax payable under subsection 30 (1) or (2) or a licence fee is not paid on or before the due date, the person liable to pay it is liable to pay an additional amount, calculated at the rate of 20% per annum of the unpaid amount, from and including:
(a) if the Commissioner allowed further time for payment, or allowed payment to be made in instalments—a day determined by the Commissioner, being a day not earlier than the day on which the whole amount of the tax, duty, penalty tax or the licence fee, as the case may be, was originally due and payable; or
(b) in any other case—the day after the due date;
to and including the day on which an amount equal to the unpaid amount is paid.
(2) Where judgement is entered by a court for the payment of an amount of tax, duty, penalty tax payable under subsection 30 (1) or (2) or a licence fee, or of an amount that includes an amount of tax, duty, penalty tax payable under subsection 30 (1) or (2) or a licence fee:
(a) the tax, duty, penalty tax or licence fee shall not be taken, for the purposes of subsection (1), to have ceased to be due and payable only because the judgement was entered; and
(b) if interest is payable on the judgement debt, the penalty tax that would, but for this paragraph, be payable under subsection (1) in relation to the tax, duty, penalty tax or licence fee shall, by force of this paragraph, be reduced:
(i) in the case of an amount of tax, duty, penalty tax or a licence fee—by the amount of the interest; or
(ii) in the case of an amount that includes an amount of tax, duty, penalty tax or a licence fee—by an amount that bears the same proportion to the amount of the interest as the tax, duty, penalty tax or licence fee bears to the amount of the judgement debt.
32. (1) The Commissioner may remit all or part of an amount of penalty tax payable by a person in relation to an amount of tax, duty, penalty tax or a licence fee if the Commissioner is satisfied:
(a) where the Commissioner is of the opinion that the circumstances that contributed to the delay in payment of the tax, duty, penalty tax or licence fee were not caused directly or indirectly by an act or omission of the person—that the person has taken reasonable steps to mitigate, or to mitigate the effects of, those circumstances;
(b) where the Commissioner is of the opinion that the circumstances that contributed to the delay in payment of the tax, duty, penalty tax or licence fee were caused directly or indirectly by an act or omission of the person—that:
(i) the person has taken reasonable steps to mitigate, or to mitigate the effects of, those circumstances; and
(ii) having regard to the nature of those circumstances, it would be fair and reasonable to remit part or all of the penalty tax; or
(c) that, having regard to the nature of the circumstances that contributed to the delay in payment of the tax, duty, penalty tax or licence fee it would be fair and reasonable to remit all or part of the penalty tax.
(2) For the purposes of the application of subsection 26 (1) of the Interpretation Ordinance 1967 to the power of remission conferred by subsection (1), subsection 30 (4) shall not be taken to preclude the exercise of the power before an assessment of the amount of penalty tax payable is made under section 30.