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) you are subject to an order under subsection 255-115(1) or (2) ; and
(b) you fail to comply with the order.
An offence against subsection (1) is an offence of strict liability.
Subsection (1) does not apply to the extent that you are not capable of complying with the order.
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 255-120
OFFENCE
255-120(1)
You commit an offence if:
(a) you are subject to an order under subsection 255-115(1) or (2) ; and
(b) you fail to comply with the order.
Penalty: 50 penalty units or imprisonment for 12 months, or both.
255-120(2)An offence against subsection (1) is an offence of strict liability.
Note:
For strict liability, see section 6.1 of the Criminal Code .
255-120(3)Subsection (1) does not apply to the extent that you are not capable of complying with the order.
Note:
A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code .
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