Aims and objectives
The sections within this package are:
- Introduction and Overview
- Legislation and Calculation
- The penalty assessment process
- Knowledge test, and finally
- What happens next and further information
You may work through this package as many times as you wish and at your own pace. However you may dip in and out of the learning to complete only the parts you need.
This package is expected to take you no more than 30 minutes to complete.
When you have completed this package you will be able to understand
- The reasons behind the introduction of the new regime
- How the new penalties aim to influence positive customer behavioursand encourage voluntary compliance
- The extension of the regime to other taxes and duties