Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The liquidator must not fail to comply with subsection 260-45(2) , (4) , (5) , (6) or (7) .
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-B
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From liquidator
SECTION 260-50
260-50
OFFENCE
The liquidator must not fail to comply with subsection 260-45(2) , (4) , (5) , (6) or (7) .
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 a penalty unit.
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