Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p13
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 13/15)
Character Range: 550124–552762

Crimes Act 1914 for the current value of a penalty unit.
Note 2: See sections 16‑30, 16‑35, 16‑40 and 16‑43 for an alternative administrative penalty.
 (3) An offence against subsection (1) or (2) is a strict liability offence.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (4) If a person is convicted of an offence in relation to:
 (a) a failure by that person or someone else to withhold an amount as required by Division 12; or
 (b) a failure by that person or someone else to pay to the Commissioner an amount as required by Division 12A or 13 or Subdivision 14‑A, 14‑B, 14‑C or 14‑D;
the court may order the convicted person to pay to the Commissioner an amount up to the *amount required to be withheld. The court may so order in addition to imposing a penalty on the convicted person.

16‑30  Failure to withhold: administrative penalty for entity other than exempt Australian government agency
 (1) An entity (except an *exempt Australian government agency) that:
 (a) fails to withhold an amount as required by Division 12; or
 (b) fails to pay an amount to the Commissioner as required by Division 12A, 13 or 14;
is liable to pay to the Commissioner a penalty equal to that amount.
Note 1: An entity may become liable under this section in respect of a payment it made or received that is taken to have been subject to withholding tax as a result of a Commissioner's determination under subsection 177F(2A) of the Income Tax Assessment Act 1936 (see also subsection 177F(2F) of that Act).
Note 2: Division 298 in this Schedule contains machinery provisions for administrative penalties.
 (2) Subsection (1) does not apply in relation to a failure to pay an amount to the Commissioner as required by Subdivision 14‑E if:
 (a) the amount relates to a *taxable supply of *new residential premises (other than *commercial residential premises); and
 (b) the entity was given a notice under section 14‑255:
 (i) stating that the premises are not new residential premises; or
 (ii) indicating that the entity will not be required to pay an amount to the Commissioner under section 14‑250 in relation to the supply; and
 (c) at the time *consideration for the supply (other than consideration provided as a deposit) is first provided, there was nothing in:
 (i) the contract for the supply; or
 (ii) any other circumstances relating to the supply;
  that made it unreasonable for the entity to believe that the statement or indication was correct.
 (3) Subsection (1) does not apply in relation to a failure to pay an amount to the Commissioner in relation to a *taxable supply as required by Subdivision 14‑E if: