Victorian Current Acts

TAXATION ADMINISTRATION ACT 1997 - SECT 59

A person must not fail or refuse to lodge a document, statement or return that is required to be lodged by a taxation law.

Penalty:     200 penalty units in the case of a body corporate;

40 penalty units in any other case.

Note to s. 59
inserted by No. 13/2013 s. 46(4).

Note

Section 130B applies to an offence against this section.