TASIn ForceAct
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.