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-A - To withhold  

Penalties for not withholding

SECTION 16-25   FAILURE TO WITHHOLD: OFFENCE  

16-25(1)  
An entity must not fail to withhold an amount as required by Division 12 .

Penalty: 10 penalty units.

Note 1:

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

Note 2:

See sections 16-30 , 16-35 , 16-40 and 16-43 for an alternative administrative penalty.

16-25(2)  


An entity must not fail to pay to the Commissioner an amount as required by Division 12A or 13 or Subdivision 14-A , 14-B , 14-C or 14-D .

Penalty: 10 penalty units.

Note 1:

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

Note 2:

See sections 16-30 , 16-35 , 16-40 and 16-43 for an alternative administrative penalty.

16-25(3)  
An offence against subsection (1) or (2) is a strict liability offence.

Note:

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

16-25(4)  
If a person is convicted of an offence in relation to:


(a) a failure by that person or someone else to withhold an amount as required by Division 12 ; or


(b) a failure by that person or someone else to pay to the Commissioner an amount as required by Division 12A or 13 or Subdivision 14-A , 14-B , 14-C or 14-D ;

the court may order the convicted person to pay to the Commissioner an amount up to the *amount required to be withheld. The court may so order in addition to imposing a penalty on the convicted person.




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