澳大利亚税务局（ATO）迟交罚款
如果纳税人未能在规定截止日期前履行法定申报义务，可能会被处以“未按时申报（Failure to Lodge, FTL）罚款”。
High Court Strengthens Legal Path for Victims of Institutional Abuse
The High Court has handed down a major decision that reshapes the law on institutional responsibility for child sexual abuse.
ATO Penalties for Late Lodgement
If a taxpayer fails to comply with statutory reporting obligations by a specified due date, the taxpayer may be liable for a Failure to Lodge (‘FTL’) on time penalty. FTL penalties can apply where returns, notices, statements, or other required documents are lodged after the relevant due date.