ATO Penalties

<h1 >Penalties</h1>

<p >The tax laws authorise the ATO to impose administrative penalties for conduct such as:</p>

<ul >

<li ><a href="https://www.ato.gov.au/general/interest-and-penalties/penalties/statements-and-unarguable-positions" >making a false or misleading statement or taking an unarguable position</a></li>

<li ><a href="https://www.ato.gov.au/general/interest-and-penalties/penalties/failure-to-lodge-on-time-penalty" >failing to lodge a return or statement on time</a></li>

<li ><a href="https://www.ato.gov.au/general/interest-and-penalties/penalties/failure-to-withhold" >failing to withhold amounts as required under the PAYG withholding system</a></li>

<li ><a href="https://www.ato.gov.au/general/interest-and-penalties/penalties/failure-to-meet-other-tax-obligations" >failing to meet other tax obligations</a>.</li>

</ul>

<p >The penalty amount is calculated using either a statutory formula – most false or misleading statement penalties are calculated this way – or in multiples of a penalty unit.</p>