Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
You commit an offence if:
(a) the Commissioner requires you to give security under section 255-100 ; and
(b) you fail to give that security as required.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-15
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COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS
Division 255
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General rules about collection and recovery
Subdivision 255-D
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Security deposits
SECTION 255-110
255-110
OFFENCE
You commit an offence if:
(a) the Commissioner requires you to give security under section 255-100 ; and
(b) you fail to give that security as required.
Penalty: 100 penalty units.
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