What does this calculator do?

This calculator works out the maximum potential penalty that you could face under Section 8C of the Taxation Administration Act 1953 for not lodging tax returns.

Who is this calculator for?

This calculator is for you if you’ve received a Summons from the ATO for not lodging tax returns (either income tax returns, GST returns, or both).

This calculator works only for individuals facing charges. If a company is charged with these offences, its maximum penalty will be higher. This calculator does not take into account the higher penalty that applies to companies.

What information do I need to be able to use this calculator?

To use this calculator, you should have your Summons in front of you. You might even have 2 Summonses – one for income tax returns and one for GST returns.

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This calculator does not constitute legal advice. Legal advice is dependent upon the specific circumstances of each situation. This calculator only returns the maximum potential penalty under the tax law as at June 2018. It does not take into account the case law or the exercise of a Judge or Magistrate’s discretion in determining the applicable penalty. 

This calculator does not calculate the maximum potential penalty where the Commissioner of Taxation has elected to treat an offence otherwise than as a prescribed offence. This is because it is not very common for the Commissioner to make this election for non-lodgment charges. If this election was made, then the maximum penalty will be higher than the amount calculated by this calculator, and there is a possibility of jail time (up to 12 months).