A8.1 As outlined in Chapter 4, ATO officers may refer to a range of internal guidance material to assist them in making penalty decisions. These are accessed through the ATO’s intranet and are listed below.

Large Business and International

  • LB&I Penalty and interest reporting guide

Small and Medium Enterprises

  • S&ME Penalty and interest decision report and guide
  • S&ME Voluntary disclosures and penalty remission for S&ME Review products
  • S&ME Penalty and interest decision report guide for false or misleading statements made before 4 June 2010
  • S&ME Penalty and interest decision report guide for statements made on or after 4 June 2010
  • S&ME Differences between PS LA 2006/2 and new PSLA for false or misleading statement penalty on shortfall amounts

Micro Enterprises and Individuals

  • ME&I E-22 Consider penalty and charges imposition and remission
  • ME&I High risk refund — safe harbour consideration

Superannuation

  • SPR Administrative penalty and remission decision checklist — False or misleading statements prior to 4 June 2010
  • SPR Safe harbour reporting — Code of conduct spreadsheet
  • SPR Administrative penalty and remission decision checklist — False or misleading statements made on or after 4 June 2010 that does result in tax shortfall
  • SPR False or misleading statement no shortfall penalty: Referral process
  • SPR 284-75 no shortfall false or misleading penalty referral process flowchart
  • SPR The Penalty and Interest Network (PIN)

Serious Non-Compliance

  • SNC False or misleading statement referral flowchart
  • SNC False or misleading statement prosecutions

Indirect Taxes

  • ITX Standard penalty text for false or misleading statements resulting in a shortfall
  • ITX Standard Penalty Text for false or misleading statements that do not result in a shortfall
  • ITX AS administrative penalty calculation tool
  • ITX Penalties index
  • ITX Administrative penalty for false or misleading statements guide
  • ITX Penalties relating to statements — step by step guide for Indirect Tax
  • ITX Penalty imposition form
  • ITX Exemption from administrative penalty for false or misleading statement (known as ‘safe harbour’)
  • Administrative penalty for false or misleading statements
  • Penalties relating to statements — step by step guide for Indirect Tax
  • Penalty Flowchart
  • Indirect Tax practice note 2010/01 — approval of case decisions
  • Indirect Tax penalty and interest contact list (PIP, Indirect Tax branch penalty representatives and Central Technical Support advisers)

Compliance Support and Capability

  • CS&C Penalties and the impact of the Taxpayers’ Charter and Compliance Model — case studies (MEI IA)
  • CS&C Imposing tax shortfall penalty (MEI IA)
  • CS&C Determining the appropriate level of tax shortfall penalty
  • CS&C Remission of tax shortfall penalty (MEI IA)
  • CS&C Income tax assessments, penalties and interest
  • CS&C Miscellaneous administrative penalties
  • CS&C A guide to determining compliance related behaviour
  • CS&C Administrative penalties method
  • CS&C Imposition and remission of miscellaneous administrative penalties
  • CS&C Imposition and remission of shortfall penalty
  • CS&C Voluntary disclosure ACAP (2009/3)
  • CS&C No shortfall administrative penalty method
  • CS&C False or misleading statement penalty — overview
  • CS&C Objection to an administrative penalty — no shortfall amount (No shortfall penalty) job aid (SPR IA)
  • CS&C Three-step process for assessing false or misleading statement penalties

Enterprise-wide

  • Administrative Penalties — 01 — current
  • Impose/remit penalties — interest 1984 — 2000
  • Failure to withhold
  • Miscellaneous administrative penalties
  • No shortfall administrative penalty method — current