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TAXATION ADMINISTRATION ACT 2001 - SECT 153C
Commissioner may require payment of penalty
153C Commissioner may require payment of penalty
(1) This section applies if a person— (a) does not comply with an
electronic payment notice under section 29A (2) ; or
(b) does not comply with
an electronic communication notice under section 143A (2) .
(2) The
commissioner may, by written notice given to the person, require the person to
pay a penalty (the
"penalty amount" ) of $100.
(3) The notice must state the following— (a)
the date for payment of the penalty amount, being a day that is at least 30
days after the person receives the notice;
(b) the reasons for the decision
to require payment of the penalty amount;
(c) that the person may apply, as
provided under the QCAT Act , to the tribunal for a review of the decision
within 14 days after being given the notice (the
"review period" );
(d) how the person may apply for the review.
(4) To
remove doubt, it is declared that a notice may be given under subsection (2)
each time a person does not comply with an electronic payment notice or
electronic communication notice.
(5) The commissioner may remit the whole or
part of the penalty amount.
(6) The person may apply to the tribunal for a
review of the decision during the review period.
(7) If the person applies
for a review of the decision— (a) the person is not required to pay the
penalty amount pending the review being decided; and
(b) a party to a
proceeding of the tribunal for the review may be represented by a lawyer.
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