TAXATION ADMINISTRATION ACT 1996 - SECT 57 Failure to lodge documents

TAXATION ADMINISTRATION ACT 1996 - SECT 57

57 Failure to lodge documents

A person must not fail or refuse to lodge a document, statement or return that is required to be lodged by a taxation law.

: Maximum penalty--250 penalty units.

Note : An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation--see section 121.