Taxation Administration Act 1953

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

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Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

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Ch 2 title inserted by No 73 of 2006 , s 3 and Sch 5 item 40, effective 1 July 2006.

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

Division 16 - Payer ' s obligations and rights  

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Subdivision 16-C - To provide information  

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Subdiv 16-C applies to the financial year starting on 1 July 2000 and to later financial years.

To recipients of withholding payments

SECTION 16-175   PENALTY FOR NOT PROVIDING PAYMENT SUMMARY  

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16-175(1)    

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An entity must not fail to comply with any requirements under section 16-155 , 16-156 , 16-157 , 16-160 , 16-165 , 16-166 or 16-167 , or subsection 16-170(1) , (1AAA) , (1AA) , (2) or (3) (including any requirements varied by the Commissioner under subsection 16-170(4) ).

Penalty: 20 penalty units.

Note:

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

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S 16-175(1) amended by No 75 of 2010 , s 3 and Sch 2 items 20 and 21, by inserting " 16-156, " after " section 16-155, " and inserting " (1AAA), " after " subsection 16-170(1), " , applicable to income of a trust of an income year starting on or after 1 July 2010.

S 16-175(1) amended by No 79 of 2007 , s 3 and Sch 10 items 25 and 26, by inserting " 16-157, " after " 16-155, " and " (1AA), " after " 16-170(1), " applicable to the first income year starting on or after the first 1 July after the day on which No 79 of 2007 receives the Royal Assent (ie 21 June 2007) and later income years.

S 16-175(1) amended by No 51 of 2002 and No 91 of 2000.

16-175(2)    
An offence under subsection (1) is an offence of strict liability.

Note:

For strict liability , see section 6.1 of the Criminal Code .

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S 16-175(2) inserted by No 146 of 2001.

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