Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 16 - Payer ' s obligations and rights  

Subdivision 16-C - To provide information  

To recipients of withholding payments

SECTION 16-175   PENALTY FOR NOT PROVIDING PAYMENT SUMMARY  

16-175(1)  


An entity must not fail to comply with any requirements under section 16-155 , 16-156 , 16-157 , 16-160 , 16-165 , 16-166 or 16-167 , or subsection 16-170(1) , (1AAA) , (1AA) , (2) or (3) (including any requirements varied by the Commissioner under subsection 16-170(4) ).

Penalty: 20 penalty units.

Note:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

16-175(2)  
An offence under subsection (1) is an offence of strict liability.

Note:

For strict liability , see section 6.1 of the Criminal Code .




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