The Uniformity of Taxation Penalties in Australia

A Smailes, P McDermott, 'The Uniformity of Taxation Penalties in Australia' (2013) 39 Monash University Law Review 213-245

University of Queensland TC Beirne School of Law Research Paper No. 14-19

34 Pages Posted: 20 May 2014

See all articles by Andrew Smailes

Andrew Smailes

University of New South Wales (UNSW)

Peter M. McDermott

The University of Queensland - T.C. Beirne School of Law

Date Written: 2013

Abstract

Taxation penalties are a significant yet often ignored factor in the consideration and evaluation of tax systems when considering reform. The purpose of this article is to explore the arguments for and against the uniformity of taxation penalties using the Australia uniform tax penalty system in pt 4-25 of the Taxation Administration Act 1953 (Cth) as an illustrative case in point. This article firstly assesses the system in Australia for internal congruency and examines whether pt 4-25 has successfully created a ‘one stop shop’ for penalties. The answer to this is that pt 4-25 has certainly reduced undesirable complexity. The seamless addition of the Minerals Resource Rent Tax has proved one of the advantages of such a system, but there are some issues that are worthy of further reform. The article secondly examines whether the uniformity of penalties ought to be prescribed and concludes that there are arguments against uniformity that have contributed to a number of jurisdictions retaining a more specific penalty regime.

Keywords: Australian uniform tax penalty system, Taxation Administration Act, tax penalities

Suggested Citation

Smailes, Andrew and McDermott, Peter M., The Uniformity of Taxation Penalties in Australia (2013). A Smailes, P McDermott, 'The Uniformity of Taxation Penalties in Australia' (2013) 39 Monash University Law Review 213-245; University of Queensland TC Beirne School of Law Research Paper No. 14-19. Available at SSRN: https://ssrn.com/abstract=2417133

Andrew Smailes

University of New South Wales (UNSW)

Kensington
High St
Sydney, NSW 2052
Australia

Peter M. McDermott (Contact Author)

The University of Queensland - T.C. Beirne School of Law ( email )

The University of Queensland
St Lucia
4072 Brisbane, Queensland 4072
Australia

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