INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX  

Division 3A - Collection of tax in respect of certain payments for work  

Subdivision B - Operative provisions  

SECTION 221YHU  

221YHU   OFFENCES  
A person shall not:

(a) endeavour to obtain, for his own advantage or benefit, credit with respect to, or payment of, the amount of a deduction made from a prescribed payment made to another person; or

(b) present, for the purpose of obtaining credit, payment or other benefit, a payment summary form or householder payment summary form that was not given to the person by an eligible paying authority in accordance with this Division; or

(c) state in a payee declaration form given for the purposes of section 221YHD a deduction exemption certificate number or a deduction variation certificate number when the relevant certificate is not in force; or

(d) quote a reporting exemption number to an eligible paying authority for the purposes of section 221YHDA , 221YHDC or 221YHDD when an approval to quote the number is not in force.

Penalty: Imprisonment for 12 months.