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What is the manual FTL penalty system?

ftl manual penalty system
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What is the manual FTL penalty system?

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The manual penalty system supplements the automated system. Generally, it will be used to apply penalty: • in cases that are excluded from the automated system • on documents that remain outstanding • in situations of escalating non-compliance, and • to high risk taxpayers. Examples of documents that may be subject to the manual process include: • outstanding activity statements • outstanding income tax returns • outstanding fringe benefits tax returns • other late lodged or outstanding documents not covered by the automated process, such as the annual GST information report.

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