Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The receiver must not fail to comply with subsection 260-75(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-C
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From receiver
SECTION 260-80
260-80
OFFENCE
The receiver must not fail to comply with subsection 260-75(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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