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WARNING! THIS PAGE MAY NOT BE UP TO DATE
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As we no longer have the resources to keep it up to date, this website ceased to be a subscription website from March 2022
(last annual subscription accepted in December 2020)
You should not rely on it for the most up to date information. Having said that, we do update some of it from time to time.
You may still find some of it useful.
You may wish to use the atotaxrates.info website instead, which may be more up to date.
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Failure to Lodge Penalties
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* Please click on maximise [+], not the titles, to display the contents of any hidden containers *
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FTL — From 1 July 2017 to ?????
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FTL penalty is an administrative penalty which may be applied if you are required to lodge a return, notice, statement or other approved form with the ATO by a particular day and you do not do so.
The new value of a penalty unit from 1 July 2017 applies prospectively, that is, where the matter giving rise to the penalty occurs on or after 1 July 2017.
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Number of days overdue (or part thereof)
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Penalty amount
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Small taxpayer
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Medium taxpayer
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Large taxpayer
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0 - 28
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$210
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$420
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$1,050
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29-56
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$420
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$840
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$2,100
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57-84
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$630
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$1,260
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$3,150
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85-112
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$840
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$1,680
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$4,200
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113+
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$1,050
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$2,100
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$5,250
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Large taxpayer >
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assessable income (or a current annual turnover) of $20 million or more, or 'large' for PAYG Withholding purposes,
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Medium taxpayer >
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assessable income (or a current annual turnover) of more than $1 million, but less than $20 million, or 'medium' for PAYG Withholding purposes,
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Small taxpayer >
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the rest.
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Generally, penalty will not be applied to a late lodged income tax return, annual GST tax return or activity statement where the lodgement results in:
> a refund, or
> a nil result, that is, neither a debt nor a refund.
However, if FTL penalty has already been applied (because the document was not lodged), the fact that the subsequent lodgement of the document may result in a refund or nil result will not be sufficient reason for the penalty to be remitted.
Approved forms include:
> quarterly activity statements (but not monthly)
> income tax returns
> fringe benefits tax returns
> pay as you go (PAYG) withholding annual reports
> annual goods and services tax (GST) returns, and
> annual GST information reports.
It does not apply to documents required to be lodged under Superannuation Guarantee legislation.
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FTL — 28 December 2012 to 30 June 2017
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FTL penalty is an administrative penalty which may be applied if you are required to lodge a return, notice, statement or other approved form with the ATO by a particular day and you do not do so.
The new value of a penalty unit from 28 December 2012 applies prospectively, that is, where the matter giving rise to the penalty occurs on or after 28 December 2012.
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Number of days overdue (or part thereof)
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Penalty amount
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Small taxpayer
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Medium taxpayer
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Large taxpayer
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0 - 28
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$170
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$340
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$850
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29-56
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$340
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$680
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$1,700
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57-84
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$510
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$1,020
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$2,550
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85-112
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$680
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$1,360
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$3,400
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113+
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$850
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$1,700
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$4,250
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Large taxpayer >
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assessable income (or a current annual turnover) of $20 million or more, or 'large' for PAYG Withholding purposes,
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Medium taxpayer >
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assessable income (or a current annual turnover) of more than $1 million, but less than $20 million, or 'medium' for PAYG Withholding purposes,
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Small taxpayer >
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the rest.
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Generally, penalty will not be applied to a late lodged income tax return, annual GST tax return or activity statement where the lodgement results in:
> a refund, or
> a nil result, that is, neither a debt nor a refund.
However, if FTL penalty has already been applied (because the document was not lodged), the fact that the subsequent lodgement of the document may result in a refund or nil result will not be sufficient reason for the penalty to be remitted.
Approved forms include:
> quarterly activity statements (but not monthly)
> income tax returns
> fringe benefits tax returns
> pay as you go (PAYG) withholding annual reports
> annual goods and services tax (GST) returns, and
> annual GST information reports.
It does not apply to documents required to be lodged under Superannuation Guarantee legislation.
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FTL — 1997 to 27 December 2012
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Failure to lodge penalties (FTL)
FTL penalty is an administrative penalty which may be applied if you are required to lodge a return, notice, statement or other approved form with the ATO by a particular day and you do not do so.
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Number of days overdue (or part thereof) |
Penalty amount |
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Small taxpayer |
Medium taxpayer |
Large taxpayer |
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0 - 28 |
$110 |
$220 |
$550 |
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29-56 |
$220 |
$440 |
$1,100 |
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57-84 |
$330 |
$660 |
$1,650 |
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85-112 |
$440 |
$880 |
$2,200 |
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113+ |
$550 |
$1,100 |
$2,750 |
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Large taxpayer > |
assessable income (or a current annual turnover) of $20 million or more, or 'large' for PAYG Withholding purposes,
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Medium taxpayer > |
assessable income (or a current annual turnover) of more than $1 million, but less than $20 million, or 'medium' for PAYG Withholding purposes,
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Small taxpayer > |
the rest. |
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Generally, penalty will not be applied to a late lodged income tax return, annual GST tax return or activity statement where the lodgement results in:
> a refund, or
> a nil result, that is, neither a debt nor a refund.
However, if FTL penalty has already been applied (because the document was not lodged), the fact that the subsequent lodgement of the document may result in a refund or nil result will not be sufficient reason for the penalty to be remitted.
Approved forms include:
> quarterly activity statements (but not monthly)
> income tax returns
> fringe benefits tax returns
> pay as you go (PAYG) withholding annual reports
> annual goods and services tax (GST) returns, and
> annual GST information reports.
It does not apply to documents required to be lodged under Superannuation Guarantee legislation.
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Links to expert information on this topic
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This page was last edited on 6 January 2021
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Fdbco.au - An Online Quick Reference Library for Tax Agents and Financial Planners
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