Income Tax Assessment Act 1936
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S 264AA repealed by
No 79 of 2010
, s 3 and Sch 4 item 35, applicable to assessments for: (a) the 2010-11 income year; and (b) later income years. S 264AA formerly read:
Penalty: 10 penalty units. S 264AA(1) amended by No 88 of 2009, s 3 and Sch 5 item 112, by substituting
"
Agriculture Secretary
"
for
"
Secretary to the Department of Primary Industries and Energy
"
, effective 18 September 2009. For
strict liability
, see section
6.1
of the
Criminal Code
.
SECTION 264AA REPORTING TO AGRICULTURE SECRETARY
Financial institution to provide quarterly information
264AA(1)
A financial institution that, at the end of any month in a quarter beginning on 1 January, 1 April, 1 July or 1 October in any year (including a quarter in which this section commences), holds any farm management deposit must, within 60 days after the end of the quarter, give the information in subsection (2) in writing to the Agriculture Secretary.
History
264AA(1A)
An offence under subsection (1) is an offence of strict liability.
Note:
S 264AA(1A) inserted by No 146 of 2001.
S 264AA inserted by No 85 of 1998.
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