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Home/Legislation/Taxation Administration Act 1997/105

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Taxation Administration Act 1997

105Failure to lodge documents

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### 105 Failure to lodge documents > A person must not fail to lodge a record or return that is required to be lodged by a taxation law. > > Penalty: In the case of – > > > > (a) a body corporate, a fine not exceeding 200 penalty units; or > > > > > (b) in any other case, a fine not exceeding 40 penalty units.

Previous section104False or misleading information and statements Next section106Defence relating to records

Section 105 - Taxation Administration Act 1997 - Failure to lodge documents — Zoe