MB was charged with ‘failure to lodge Business Activity Statement’ and’ failure to lodge Income Tax Return’ contrary to section 8C(1)(a) of the Tax Administration Act 1953. In MB’s circumstances, the maximum possible fine that can be imposed for the first charge is $43,600. Consequently, the maximum possible fine that can be imposed for the second charge is $15,000.
Chris Cole represented MB on his matter at the Downing Centre Local Court. MB entered guilty pleas on 9 counts of failure to lodge Business Activity Statement and 3 counts of failure to lodge Income Tax Return. Her Honour imposed a total sum of $1,500 fine for all of the above convictions.
In comparison with the total maximum possible fine the Court can impose against MB, MB received a great outcome with a very low fine imposed.