Draft Practice Statement PS LA 2021/D2 issued on Thursday 30.9.2021 – it guides ATO staff on how to apply or remit administrative penalties for offences relating to electronic sales suppression tools (ESSTs). These offences include manufacturing, supplying or possessing ESSTs, or incorrectly keeping or making tax records using an ESST. Administrative penalties may be imposed by the ATO as an alternative to prosecution.
The Draft notes that it is not generally appropriate to remit a penalty for incorrectly keeping records using an ESST if the offender has deliberately destroyed or omitted records within the period during which they were required to be kept.
PROPOSED DATE OF EFFECT: the date of issue of the finalised Practice Statement. [LTN 189, 30/9/21]
[Tax Month – September 2021] 3.1-.21