TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Acts & Rules
of of All Acts & Rules
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Procedure for Compounding GST Offences: Application, 90-Day Decision, Payment, Hearing Rights, Full Disclosure, Immunity Withdrawal</h1> An applicant may apply in the prescribed form to the Commissioner to compound a GST offence before or after prosecution; the Commissioner will seek a report, may allow or reject the application within 90 days if satisfied of full and true disclosure, and will specify a compounding amount determined by a statutory table (with the higher prescribed amount applying where multiple categories arise). The applicant must be heard before rejection, must have paid tax, interest and penalty due, and must pay the compounding amount within 30 days or the order becomes void. Immunity can be withdrawn if material particulars were concealed or false evidence given.
TaxTMI 
TaxTMI 
