INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AA - Reportable payments system (RPS)  

Subdivision I - Civil penalties for failure to make deductions from reportable payments and for failure to send deductions to the Commissioner  

SECTION 220AT  

220AT   PENALTY FOR FAILURE TO SEND DEDUCTIONS TO COMMISSIONER