Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 255 - General rules about collection and recovery  

Subdivision 255-D - Security deposits  

SECTION 255-120   OFFENCE  

255-120(1)    
You commit an offence if:

(a) you are subject to an order under subsection 255-115(1) or (2) ; and

(b) you fail to comply with the order.

Penalty: 50 penalty units or imprisonment for 12 months, or both.

255-120(2)    
An offence against subsection (1) is an offence of strict liability.

Note:

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

255-120(3)    
Subsection (1) does not apply to the extent that you are not capable of complying with the order.

Note:

A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code .