57Failure to lodge documents

#### 57 Failure to lodge documents 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. > > **s 57:** Am 2012 No 97, Sch 1.40 \[9\]; 2023 No 18, Sch 9\[4\].