Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
A person must not fail to comply with subsection 260-105(2), (4), (5) or (6) .
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 260
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Special rules about collection and recovery
Subdivision 260-D
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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.
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