sec.69Civil penalty for failure to give return or pay levy

sec.69 Civil penalty for failure to give return or pay levy

If an entity required to give a return to the authority under section 65 (1) fails to comply with the section, the entity is liable to pay the authority a civil penalty. For subsection (1) , the amount of the civil penalty is an amount equal to the monetary value, at the time of the initial failure, of 1 penalty unit for each month, or part of a month, from the day after the last day the return should have been given until the day the return is given. If an entity required to pay an amount payable to the authority under section 66 (2) fails to comply with the section, the entity is liable to pay the authority a civil penalty. For subsection (3) , the amount of the civil penalty is an amount equal to the monetary value, at the time of the initial failure, of 1 penalty unit for each month, or part of a month, from the day after the last day the amount should have been paid until the day when it is paid. However, if during the 4 return periods prior to the failure, the entity has also, on at least 1 other occasion, failed to comply with section 65 (1) or 66 (2) , the amount of the civil penalty is double the amount of the civil penalty mentioned in subsection (2) or (4) . The amount payable as a civil penalty under this section— may be recovered by the authority as a debt; and can not be more than an amount equal to the monetary value, at the time of the initial failure, of 40 penalty units. On application by the entity or on the authority’s own initiative, the authority may remit all or part of an amount payable as a civil penalty if it is satisfied— the entity did not directly or indirectly cause the circumstances of the contravention; or it would be reasonable in all the circumstances to make the remission. If an entity contravenes section 65 (1) , in addition to imposing a penalty, a court may order the entity to— pay the authority the amount of the civil penalty mentioned in subsection (2) or (5) payable to the day of the order and an amount of interest calculated under section 88 (1) in relation to the amount; and file a return for the relevant period. If an entity contravenes section 66 (2) or (4) , in addition to imposing a penalty, a court may order the entity to pay the authority— all or part of the amount payable under the subsection; and in relation to an offence against section 66 (2) —the amount of the civil penalty mentioned in subsection (4) or (5) payable to the day of the order and an amount of interest calculated under section 88 (1) in relation to the amount. The amount stated in an order under subsection (8) (a) or (9) may be recovered by the authority as a debt owed by the entity. (sec.69-ssec.1) If an entity required to give a return to the authority under section 65 (1) fails to comply with the section, the entity is liable to pay the authority a civil penalty. (sec.69-ssec.2) For subsection (1) , the amount of the civil penalty is an amount equal to the monetary value, at the time of the initial failure, of 1 penalty unit for each month, or part of a month, from the day after the last day the return should have been given until the day the return is given. (sec.69-ssec.3) If an entity required to pay an amount payable to the authority under section 66 (2) fails to comply with the section, the entity is liable to pay the authority a civil penalty. (sec.69-ssec.4) For subsection (3) , the amount of the civil penalty is an amount equal to the monetary value, at the time of the initial failure, of 1 penalty unit for each month, or part of a month, from the day after the last day the amount should have been paid until the day when it is paid. (sec.69-ssec.5) However, if during the 4 return periods prior to the failure, the entity has also, on at least 1 other occasion, failed to comply with section 65 (1) or 66 (2) , the amount of the civil penalty is double the amount of the civil penalty mentioned in subsection (2) or (4) . (sec.69-ssec.6) The amount payable as a civil penalty under this section— may be recovered by the authority as a debt; and can not be more than an amount equal to the monetary value, at the time of the initial failure, of 40 penalty units. (sec.69-ssec.7) On application by the entity or on the authority’s own initiative, the authority may remit all or part of an amount payable as a civil penalty if it is satisfied— the entity did not directly or indirectly cause the circumstances of the contravention; or it would be reasonable in all the circumstances to make the remission. (sec.69-ssec.8) If an entity contravenes section 65 (1) , in addition to imposing a penalty, a court may order the entity to— pay the authority the amount of the civil penalty mentioned in subsection (2) or (5) payable to the day of the order and an amount of interest calculated under section 88 (1) in relation to the amount; and file a return for the relevant period. (sec.69-ssec.9) If an entity contravenes section 66 (2) or (4) , in addition to imposing a penalty, a court may order the entity to pay the authority— all or part of the amount payable under the subsection; and in relation to an offence against section 66 (2) —the amount of the civil penalty mentioned in subsection (4) or (5) payable to the day of the order and an amount of interest calculated under section 88 (1) in relation to the amount. (sec.69-ssec.10) The amount stated in an order under subsection (8) (a) or (9) may be recovered by the authority as a debt owed by the entity.

• (a) may be recovered by the authority as a debt; and
• (b) can not be more than an amount equal to the monetary value, at the time of the initial failure, of 40 penalty units.
• (a) the entity did not directly or indirectly cause the circumstances of the contravention; or
• (b) it would be reasonable in all the circumstances to make the remission.
• (a) pay the authority the amount of the civil penalty mentioned in subsection (2) or (5) payable to the day of the order and an amount of interest calculated under section 88 (1) in relation to the amount; and
• (b) file a return for the relevant period.
• (a) all or part of the amount payable under the subsection; and
• (b) in relation to an offence against section 66 (2) —the amount of the civil penalty mentioned in subsection (4) or (5) payable to the day of the order and an amount of interest calculated under section 88 (1) in relation to the amount.