Neither you nor your clients can object to our decision about whether or not to apply safe harbour. You will also have to explain why you lodged the document late, so we can decide whether or not the safe harbour request will be allowed. If you admit your client provided all their information to you in enough time for you to lodge the document by the due date, we will accept your admission as proof that your client did so. If you request safe harbour on behalf of your clientĪs a registered agent, you may request safe harbour on behalf of a client. When we assess a safe harbour exemption request, we will contact you for your comment on the claim that the document was lodged late due to your actions. They will have to prove to us that they provided all relevant tax information to you so you could lodge the return, notice, statement or other document with us by the due date. If we apply a FTL penalty, your client can ask for an exemption from the penalty under the safe harbour provisions. Making a request If your client requests safe harbour Miscellaneous Taxation Ruling MT 2008/1 Penalty relating to statements: meaning of reasonable care, recklessness and intentional disregard.The taxpayer carries the burden of proof to establish that they provided all relevant information as required. Relevant tax information also includes a signed document where applicable. This also means your clients must meet deadlines you specify as their registered agent to provide all the relevant tax information. 'All relevant tax information' means all the relevant information to enable you to prepare and lodge the document on time in the approved form. Failing to lodge the return, notice, statement or other document with us did not result from your intentional disregard or recklessness as to the operation of a tax law.They can show they provided you with all relevant tax information to enable you to lodge their return, notice, statement or other document by the due date.If you lodge a client's return, notice, statement or other document late, they are not liable for an administrative penalty for the late lodgment if both of the following apply: Code of Professional Conduct External LinkĮligibility for safe harbour from FTL penalty.When safe harbour is granted, we may refer the matter to the Tax Practitioners Board to consider whether there has been a breach of the Code of Professional Conduct under the Tax Agent Services Act 2009. Safe harbour does not apply where the penalty arises from recklessness or intentional disregard of the tax law by you, nor does it apply to other administrative penalties, including when tax avoidance schemes are involved. failure to lodge on time (FTL) penalty, when the document has a due date for lodgment of 1 March 2010 or later.false or misleading statement penalty, when the statement is made on or after 1 March 2010.The safe harbour provisions can only apply to a: take reasonable care or lack reasonable care and fail to lodge a document by the due date. do not take reasonable care and make a false or misleading statement that results in a shortfall amount.Under the safe harbour provisions, a client will not be liable to certain administrative penalties if they provide all the relevant tax information to you, and you: The safe harbour provisions aim to ensure that services provided to the public by you are of an appropriate ethical and professional standard.
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