Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 20 - Other matters  

Subdivision 20-B - Offences  

SECTION 20-35   OFFENCES  

20-35(1)    
A person must not:

(a) present a document issued by the Commissioner that specifies a person (the specified person ); and

(b) falsely pretend to be the specified person with the intention of obtaining under this Part a credit for, or a payment of, an *amount withheld from a *withholding payment.

20-35(2)    
A person must not attempt to obtain for the person a credit under this Part for an *amount withheld from a *withholding payment if:

(a) the payment is not covered by section 12-215 , 12-250 , 12-285 or 12-317 , or subsection 12-390(4) , and was made to another person; or

(b) the payment is covered by section 12-215 , 12-250 , 12-285 or 12-317 , or subsection 12-390(4) , and the person is not the foreign resident in respect of which all or a part of the payment is received as mentioned in that provision.

20-35(3)    
A person must not, with the intention of obtaining a credit, a payment or any other benefit, present:

(a) a copy of a *payment summary (except one relating to Subdivision 12-H ); or

(b) a document purporting to be a copy of such a payment summary;

which is not a copy duly given to the person.

Penalty: 60 penalty units, or imprisonment for 12 months, or both.

Note:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

20-35(4)    

A person must not, with the intention of obtaining a credit, a payment or any other benefit, present:

(a) a *payment summary relating to Subdivision 12-H , or a copy of such a payment summary; or

(b) a document purporting to be such a payment summary or a copy of such a payment summary;

which is not a payment summary, or a copy of a payment summary, duly given to the person.

Penalty: 60 penalty units, or imprisonment for 12 months, or both.

Note:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.