Appeals
There are four penalty decisions against which an appeal can be lodged:
- the imposition of the penalty
- the amount of the penalty
- a decision not to suspend a penalty
- the conditions set in relation to the suspension of a penalty.
The following are entitled to appeal: a person, a partnership, a company and an agent.
A person
The person on whom the penalty is assessed can appeal against the penalty.
A partnership
In the case of a partnership, the nature of the incorrect document dictates who may appeal.
Where the document is a partnership return for income tax and capital gains tax, the right of appeal is restricted to the nominated partner or their successor.
For other documents, any partner may appeal on behalf of the partnership.