The Act Part 8 – Penalties Chapter 5 — Other Administrative Penalties Section 209 – Penalty for failure to register for tax etc.
247.This section provides that a penalty is payable where a person fails to comply with a requirement imposed by or under section 22 or 23 of the LT(S)A 2014 (deemed as a “relevant requirement”) and that failure was careless or deliberate. The section also defines what is meant by a failure which is careless.