Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:1_1:p19
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 19/21)
Character Range: 54453–57132

an amount as required by Division 14;
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: civil 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 14;
is liable to pay to the Commissioner a penalty (the penalty amount) equal to that amount.

 (2) The penalty amount is due at the time when the entity would have had to pay to the Commissioner the amount referred to in subsection (1).

Note: 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).

16‑35  Failure to withhold: civil penalty for exempt Australian government agency in relation to payment other than dividend, interest or royalty

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

 (2) The Commissioner must give written notice to the agency about its liability under this section. The notice may be included in any other notice the Commissioner gives to the agency.

 (3) The penalty becomes due for payment on the day specified in the notice, which must be at least 14 days after the notice is given to the agency.

Exception

 (4) 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).

16‑40  Failure to withhold: civil penalty for exempt Australian government agency in relation to dividend, interest or royalty payment

 (1) An *exempt Australian government agency that:
 (a) fails to withhold an amount as required by Division 12 from a *withholding payment covered by Subdivision 12‑F (about dividend, interest or royalty payment); or
 (b) fails to pay to the Commissioner an amount as required by Division 14 in respect of a withholding payment covered by that Subdivision;
is liable to pay to the Commissioner a penalty (the penalty