The uniformity of taxation penalties in Australia

Smailes, Andrew and McDermott, Peter M. (2013) The uniformity of taxation penalties in Australia. Monash University Law Review, 39 1: 213-245.

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Author Smailes, Andrew
McDermott, Peter M.
Title The uniformity of taxation penalties in Australia
Journal name Monash University Law Review   Check publisher's open access policy
ISSN 0311-3140
Publication date 2013
Year available 2013
Sub-type Article (original research)
Open Access Status
Volume 39
Issue 1
Start page 213
End page 245
Total pages 33
Editor Melissa Kennedy
Place of publication Clayton, VIC, Australia
Publisher Monash University , Faculty of Law
Collection year 2014
Language eng
Subject C1
180125 Taxation Law
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.
Q-Index Code C1
Q-Index Status Confirmed Code
Institutional Status UQ

Document type: Journal Article
Sub-type: Article (original research)
Collections: Official 2014 Collection
TC Beirne School of Law Publications
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Created: Mon, 09 Dec 2013, 13:59:12 EST by Carmen Buttery on behalf of T.C. Beirne School of Law