Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 16
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Payer
'
s obligations and rights
Subdivision 16-C
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To provide information
To recipients of withholding payments
SECTION 16-175
PENALTY FOR NOT PROVIDING PAYMENT SUMMARY
16-175(1)
An entity must not fail to comply with any requirements under section 16-155 , 16-156 , 16-157 , 16-160 , 16-165 , 16-166 or 16-167 , or subsection 16-170(1) , (1AAA) , (1AA) , (2) or (3) (including any requirements varied by the Commissioner under subsection 16-170(4) ).
16-175(2)
An offence under subsection (1) is an offence of strict liability.
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxAn entity must not fail to comply with any requirements under section 16-155 , 16-156 , 16-157 , 16-160 , 16-165 , 16-166 or 16-167 , or subsection 16-170(1) , (1AAA) , (1AA) , (2) or (3) (including any requirements varied by the Commissioner under subsection 16-170(4) ).
Penalty: 20 penalty units.
Note:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
An offence under subsection (1) is an offence of strict liability.
Note:
For strict liability , see section 6.1 of the Criminal Code .
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