A7.1 As outlined in Chapter 5, the ATO publishes a range of material on penalties. The main materials are listed below.

Tax Rulings

  • TR 2001/3 — Income tax: penalty tax and trusts
  • TR 94/7 — Income tax: tax shortfall penalties: guidelines for the exercise of the Commissioner’s discretion to remit penalty otherwise attracted
  • MT 2012/3 — Administrative Penalties: voluntary disclosure
  • MT 2011/1 — Miscellaneous taxes: application of penalties and interest charges to the Commonwealth, States, Northern Territory and Australian Capital Territory
  • MT 2008/2 — Shortfall penalties: administrative penalty for taking a position that is not reasonably arguable
  • MT 2008/1 — Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard

Tax Determinations

  • TD 2011/19 — Tax administration: what is a general administrative practice for the purposes of protection from administrative penalties and interest charges

PSLAs

  • PSLA 2012/5 — Administration of penalties for making false or misleading statements that result in shortfall amounts
  • PSLA 2012/4 — Administration of penalties for making false or misleading statements that do not result in shortfall amounts
  • PSLA 2011/30 — Remission of administrative penalties relating to schemes imposed by subsection 284-145(1) of Schedule 1 to the Taxation Administration Act 1953
  • PSLA 2011/19 — Administration of penalties for failing to lodge documents on time
  • PSLA 2011/12 — Administration of general interest charge imposed for late payment or under estimation of liability
  • PSLA 2011/2 — Administration of penalties for the non-electronic notification (NEN penalty) and non-electronic payment (NEP penalty)
  • PSLA 2008/18 — Interaction between Subdivision 284-B and 284-C of Schedule 1 to the Taxation Administration Act 1953
  • PSLA 2008/3 — Provision of advice and guidance by the Australian Taxation Office
  • PSLA 2007/22 — Remission of penalty for failure to withhold as required by Division 12 of Schedule 1 to the Taxation Administration Act 1953
  • PSLA 2007/6 — Guidelines for settlement of widely-based tax disputes
  • PSLA 2007/4 — Remission of penalty for failure to comply with GST registration obligations
  • PSLA 2007/3 — Remission of penalty for failure to comply with obligations in relation to tax invoices, adjustment notes or third party adjustment notes
  • PSLA 2006/8 — Remission of shortfall interest charge and general interest charge for shortfall periods
  • PSLA 2005/2 — Penalty for failure to keep or retain records
  • PSLA 2003/11 — Remission of penalty for failure to withhold as required by Division 12 in Schedule 1 to the Taxation Administration Act 1953
  • PSLA 2002/8 — Administration of penalties under the new tax system
  • PSLA 2000/9 — Remission of penalties under the new tax system

Website pages

ATO Receivables Policy