INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
View history note
Hide history noteA 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.
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