Letter to ATO to Request Remission of Penalty - Form Pro · AU-law

________
________
________
________

The Deputy Commissioner of Taxation
Australian Taxation Office
________

Date: ________

Re: Request for Remission of Penalty — Tax File Number ________

Reference/Notice number: ________

Dear Sir/Madam,

1. Purpose of this letter

1.1 I, ________, write to formally request the remission, in whole or in part, of an administrative penalty imposed upon me by the Commissioner of Taxation pursuant to the Taxation Administration Act 1953 (Cth), including Division 284 (penalties relating to statements, unarguable positions and schemes) and/or Division 286 (penalties for failing to lodge documents on time) of Schedule 1 to that Act, as applicable.

1.2 This request is made under section 298-20 of Schedule 1 to the Taxation Administration Act 1953 (Cth), which empowers the Commissioner to remit all or part of an administrative penalty.

1.3 My taxpayer details are as follows:

Tax File Number (or Australian Business Number): ________
Date of birth (individuals): ________

2. Details of the penalty

2.1 The particulars of the penalty to which this request relates are as follows:

________

2.2 The amount of the penalty imposed is ________, in respect of the income year/period ending ________, as set out in the notice dated ________.

3. Acknowledgement of obligations

3.1 I acknowledge that I am responsible for ensuring that my taxation affairs are conducted in accordance with my obligations under the Income Tax Assessment Act 1936 (Cth), the Income Tax Assessment Act 1997 (Cth) and the Taxation Administration Act 1953 (Cth).

3.2 I take full responsibility for the circumstances that gave rise to the penalty and I have taken, or am taking, the steps described in this letter to rectify the matter.

4. Grounds for remission

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4.2 The grounds upon which I rely in support of this request are as follows:

________

4.3 I confirm that I took reasonable care in attending to my taxation affairs and that any failure or error was not deliberate. The following measures have been, or will be, implemented to ensure compliance in the future:

________

5. Proposed payment arrangement

5.1 In the event that the penalty (or any part of it) is not remitted, I respectfully request that the Commissioner enter into a payment arrangement under section 255-15 of Schedule 1 to the Taxation Administration Act 1953 (Cth) on the following terms:

________

5.2 I confirm my willingness to comply with any reasonable conditions the Commissioner may attach to such an arrangement, including the payment of any applicable general interest charge.

6. Supporting documentation

6.1 I enclose the following documents in support of this request:

________

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7. Review rights

7.1 I note that, should this request be declined in whole or in part, I reserve my right to object to the decision in the manner and within the time prescribed by Part IVC of the Taxation Administration Act 1953 (Cth).

7.2 I declare that the information contained in this letter and in the accompanying documents is true and correct to the best of my knowledge and belief.

Thank you for your time and consideration. I look forward to your response.

Yours sincerely,

________
________
Signed on: ________