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02 Mar 10 "Safe harbour" factsheets for registered agents

The ATO has published a factsheet entitled "Failure to lodge on time penalty - no liability (safe harbour) factsheet for registered agents", which explains the changes to the administration of the failure to lodge on time (FTL) penalty as a result of the Tax Agent Services Act 2009. Changes where the taxpayer may not be liable to FTL penalty, generally known as "safe harbour", are addressed.

The ATO has also published a factsheet entitled "False or misleading statement penalty - no liability (safe harbour) factsheet", which explains  the changes to the administration of the false or misleading statement penalty as a result of the Tax Agent Services Act 2009. The changes are only relevant if a tax agent or BAS agent lodges a return or statement. The changes mean that in certain circumstances the taxpayer may not be liable to a false or misleading statement penalty.

 


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