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Legal database

INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AAA - Payment of RPS, PAYE and PPS deductions to Commissioner  

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Subdivision E - Offences and penalties  

SECTION 220AAZ  

220AAZ   FAILURE TO SEND STATEMENTS TO COMMISSIONER - OFFENCE  
A person (other than a government body) who contravenes section 220AAG , 220AAO or 220AAT is guilty of an offence punishable on conviction by a fine not exceeding 20 penalty units.

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