Taxation Administration Act 1953

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

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History

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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History

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-A - To withhold  

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Penalties for not withholding

SECTION 16-35   FAILURE TO WITHHOLD: ADMINISTRATIVE PENALTY FOR EXEMPT AUSTRALIAN GOVERNMENT AGENCY IN RELATION TO PAYMENT OTHER THAN DIVIDEND, INTEREST OR ROYALTY  

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16-35(1)    

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An *exempt Australian government agency that:

(a) fails to withhold an amount as required by Division 12 ; or

(b) fails to pay to the Commissioner an amount as required by Division 14 ;

is liable to pay to the Commissioner a penalty of 20 penalty units.

Note 1:

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

Note 2:

Division 298 in this Schedule contains machinery provisions for administrative and civil penalties.

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History

S 16-35(1) amended by No 32 of 2006 , s 3 and Sch 3 item 6, by inserting " and civil " in note 2, applicable in relation to conduct engaged in on or after 6 April 2006.

S 16-35(1) amended by No 101 of 2004, No 179 of 1999.

16-35(2) - (3)    

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(Repealed by No 179 of 1999)

Exception

16-35(4)    

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This section does not apply in relation to an *amount required to be withheld from a *withholding payment covered by Subdivision 12-F (about dividend, interest or royalty payment) or by Subdivision 12-FB (about payments to foreign residents).

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History

S 16-35(4) amended by No 66 of 2003.

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