DMBM524240 - CIS: penalties: penalty types

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Penalty types

The CIS penalty types which can be issued to IDMS are

• late return penalty (Section 98A penalty)
• final penalty (Section 98A penalty)
• CIS fixed penalty (Schedule 55 penalty)
• CIS tax geared penalty (Schedule 55 penalty)
• CIS fixed penalty interest (Schedule 55 penalty interest)
• CIS tax geared penalty interest - will be displayed as CIS Tax Geared Pen Int. (Schedule 55 penalty interest)
• contractor false declaration penalty
• contractor providing incorrect information penalty
• increase following Commissioners hearing penalty
• SA Subcontractor providing incorrect information penalty
• COTAX Subcontractor providing incorrect information penalty.

Identifying penalty types

Type of penalty	IDMS Reference	SAFE Reference	Year	Month	Instance	Interest indicator
Late return penalty	123P456789	XP000123456789123456	2008	01-12	01-12	D
Final penalty	123P456789	XP000123456789123456	2008	01-12	13	D
Fixed penalty 1	123P456789	XP000123456789123456	2011	01-12	18	D
Fixed penalty 2	123P456789	XP000123456789123456	2011	01-12	19	D
Tax geared penalty 1	123P456789	XP000123456789123456	2011	01-12	20	D
Tax geared penalty 2	123P456789	XP000123456789123456	2011	01-12	21	D
Fixed penalty interest	123P456789	XP000123456789123456	2011	01-12
Tax geared penalty interest	123P456789	XP000123456789123456	2011	01-12
Contractor false declaration penalty	123P456789	XP000123456789123456	2008	01-12	14	D
Contractor providing incorrect information penalty	123P456789	XP000123456789123456	2008	01-12	15	D
Increase following Commissioner’s hearing	123P456789	XP000123456789123456	2008	01-12	17	D
SA Subcontractor providing incorrect information	123P456789	XP123123456789	2008	01-12	16	D
COTAX Subcontractor providing incorrect information	123P456789	XP123123456789	2008	01-12	16	D

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Identifying CIS penalties on IDMS

On the IDMS Taxpayer Information Summary screen (TIS) CIS penalties can be identified by the ‘D’ shown after the year, month and instant, for example 200802 04D.

Some further examples

Section 98A CIS penalty

201003 06D - relates to 5 July 2009, is the 6th instance of a penalty for that return period

201011 01D - relates to 5 March 2010, is the 1st instance of a penalty for that return period.

Schedule 55 CIS penalty

201107 18D - relates to 5 November 2011, is the Fixed Penalty 1 for that return period

201107 19D - relates to 5 November 2011, is the Fixed Penalty 2 for that return period

201107 20D - relates to 5 November 2011, is the Tax Geared Penalty 1 for that return period.