INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 2 - Collection by instalments of tax on persons other than companies  

SECTION 221V  

221V   OFFENCES  
A person shall not:

(a) present any document under the hand of the Commissioner for the purpose of obtaining credit with respect to, or a payment of, the amount of a deduction made from the salary or wages of a person other than the person named in the document;

(b) present any document under the hand of the Commissioner and falsely pretend to be the person named therein for the purpose of obtaining credit or payment under this Division;

(c) endeavour to obtain for his or her own advantage or benefit credit with respect to, or a payment of, the amount of a deduction made from the salary or wages of another person;

(d) (Omitted by No 170 of 1995)

(e) (Omitted by No 170 of 1995)

(f) present, for the purpose of obtaining credit, payment or other benefit:

(i) a copy of a group certificate, or document purporting to be a copy of a group certificate, other than a copy duly given to him or her in respect of the amount shown in the copy; or

(ii) a tax voucher, or document purporting to be a tax voucher, other than a tax voucher duly purchased by him or her.

(g) (Omitted by No 123 of 1984)

Penalty: $5,000 or imprisonment for 12 months, or both.