Penalty for late lodgment of annual return under section 197 of the Act or financial statements under section 373 of the Act according to length of default (calculated in terms of months after the date on which document was required to be lodged)
(a)
up to 3 months
$300
(b)
exceeding 3 months
$600
2.
Penalty for late filing or lodgment of any other document according to length of default (calculated in terms of days after the date on which document was required to be filed or lodged)