Taxation Administration Act 1953
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxA 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.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
