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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	Ìý	Ìý
Tax geared penalty interest	123P456789	XP000123456789123456	2011	01-12	Ìý	Ìý
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.