CCM10290 - Penalties and Interest

Third party penalties

Sections 14, 15, 16 and 19 all provide for a third party of a prescribed description to be formally required to provide information or evidence. The penalty provisions at S32(1) apply equally to a failure by a third party to comply with that request. Before considering such proceedings, you must be certain that:-

• the request has been made to the right person; ie. they possess or can obtain the necessary information etc.
• the information etc. cannot be obtained in any other way
• penalties will encourage compliance
• the third party is able to fund the penalty.

In suitable cases you should proceed as in CCM10280.