Schedule 4
Penalties for late filing or lodgment of any document
of Accountants (Public Accountants) Rules
Subsidiary LegislationIn forceProvision 23 of 24
Schedule 4
FOURTH SCHEDULERule 17Penalties for late filing or lodgment of any documentLength of default (calculated in terms of months after the date on which document was required to be filed or lodged)Late lodgment penalty1.Up to 3 months$502.Exceeding 3 months$200[S 944/2024 wef 09/12/2024]