Penalty for failure to make tax return (ss 118-121)

Contents

Section 118 – Penalty for failure to make tax return on or before filing date [TCMWA 2016 s 118] Section commentary
Section 118A – Penalties for multiple failures to make tax returns in respect of landfill disposals tax [TCMWA 2016 s 118A] Section commentary
Section 119 – Penalty for failure to make tax return within 6 months from filing date [TCMWA 2016 s 119] Section commentary
Section 120 – Penalty for failure to make tax return within 12 months from filing date [TCMWA 2016 s 120] Section commentary
Section 121 – Reduction in penalty for failure to make tax return: disclosure [TCMWA 2016 s 121] Section commentary

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