INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 1AA - Reportable payments system (RPS)  

Subdivision I - Civil penalties for failure to make deductions from reportable payments and for failure to send deductions to the Commissioner  

SECTION 220AW  

220AW   CIVIL PENALTIES TO BE ALTERNATIVE TO PROSECUTION FOR CERTAIN OFFENCES