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 260 - Special rules about collection and recovery  

Subdivision 260-D - From agent winding up business for foreign resident principal  

SECTION 260-110   260-110   OFFENCE  


A person must not fail to comply with subsection 260-105(2), (4), (5) or (6) .

Penalty: 10 penalty units.

Note 1:

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2:

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




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.