7.1.1. General

FEES 7.1 applies if a Person breaches any Rule by failing to provide a notification, report or return (however described) to the AFSA as, or within the time within which, that rule requires it to be provided.

7.1.2. Nature of failure to provide a notification, report, or return

Without limiting FEES 7.1.3 and, to remove any doubt, FEES 7.1 applies to a failure to provide a notification, report, or return (however described) to the AFSA as, or within the time within which, it was required to be provided, if:

(a)     the notification, report or return was not received (or considered to have been received) by the AFSA within that time; or

(b)     the notification, report or return was received by the AFSA within that time, but:

(i)           it was incomplete or inaccurate in a material respect;

(ii)          if under any regulations or rules it was required to be in a particular form, it was not in substantially that form;

(iii)         if under any regulations or rules it was required to be prepared, completed or signed in a particular way, it was not prepared, completed or signed in that way; or

(iv)         if under any regulations or rules it was required to be provided (however described) to the authority in a particular way, it was not provided in that way.

7.1.3. Late fees payable to the AFSA

A Person falling within FEES 7.1 shall pay to the AFSA the late fee specified in Schedule 10.