Form · Taxation
ATO failure to lodge penalty remission application
Link to the ATO failure to lodge penalty remission application. The how-to page publishes it as its own PDF.
- Kind
- Form. A form to complete, or a guide to completing an official one.
- Where it applies
- Commonwealth
- AI use
- Yellow You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at
- 22 October 2026
- Status
- Maintained. Checked on 22 October 2026 against the official form at ato.gov.au and the authority it cites, for Commonwealth.
- Version
- 1
- Source
- Link to the official form. Licence: © Australian Taxation Office. Link only: download the current form from the official page each time; do not copy or adapt it.
Where this comes from
The official form is published by ato.gov.au; this page is a completion guide. Last checked on 2026-10-22.
When to use it
Use when remission of a failure to lodge penalty is requested on the ATO form. Interest charges use the other two remission forms.
Used for these tasks
- Request remission of the general interest charge or a failure-to-lodge penalty
- Build a document index for an ATO audit or review response
Each task page says how far AI may help with the task and what the lawyer must review.
How AI may be used
Yellow. A tool may compare a working note with the current official form and list what is missing. The lawyer downloads the form, completes it and lodges it.
AI may
- List the facts and documents the official page says to have ready.
- Compare a working checklist with the current downloaded form and mark gaps.
- Prepare a filing note that quotes only what the official page says.
AI must not
- Do not copy the official form into a new document or file a retyped version.
- Do not invent a form number, fee, time limit or rule that is not on the official page.
- Do not draft, settle or sign an affidavit, statutory declaration or other sworn evidence.
- Do not lodge the form or tell the client it has been filed.
The lawyer checks
- Use the FTL PDF named on the how-to page.
- Every mailed failure-to-lodge request goes to the Albury address the page gives, including where the other mail rule would send interest elsewhere.
- One form per taxpayer. A different penalty type needs its own form.
- The PDF was not opened.
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Official form
Open the official form. Always use the current version from the issuer. Licence: © Australian Taxation Office. Link only: download the current form from the official page each time; do not copy or adapt it..
Read the full text
The full text is available after you log in. It is free. When you log in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
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