Subdivision   175 - B sets out the circumstances in which administrative penalties apply for making false or misleading statements. It also sets out the amounts of those penalties.

An entity is liable to an administrative penalty if the entity is required to give a report, return, notice, statement or other document to the Commissioner by a particular time and the entity does not do so. Subdivision   175 - C sets out when the penalty applies and how the amounts of the penalty are calculated.