Document ID: chunk:federal_register_of_legislation:C2010C00715:clause:1_4:p20
Version: federal_register_of_legislation:C2010C00715
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 20/21)
Character Range: 107622–110107

fund is taken to be the trustee of the fund; or
 (b) each of the persons who manage the fund is taken to be a trustee of the fund.

Note: The trustee of a superannuation fund is an entity. See subsection 960‑100(2) of the Income Tax Assessment Act 1997.

Subdivision 20‑B—Offences

Table of sections

20‑35 Offences
20‑40 Joining of charges

20‑35  Offences

 (1) A 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.

 (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 or 12‑285 and was made to another person; or
 (b) the payment is covered by section 12‑215, 12‑250 or 12‑285 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 section.

 (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; or
 (b) a document purporting to be a copy of 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.

20‑40  Joining of charges

 (1) Charges against the same person for a number of offences against this Part may be joined in one complaint, information or summons if those charges:
 (a) are founded on the same facts; or
 (b) form a series of offences of the same or a similar character; or
 (c) are part of a series of offences of the same or similar character.

 (2) Particulars of each offence charged must be set out in a separate paragraph if 2 or more of the charges are included in the same complaint, information or summons.

 (3) If the charges are joined, the charges must be tried together unless the court:
 (a) considers it just that any of the charges should be tried separately; and
 (b) makes an order to that effect.

 (4) If a person is convicted of 2 or more of the offences:
 (a) the court may impose one penalty for both or all of those offences; but
 (b) the penalty must not exceed the sum of the maximum penalties that could be imposed in respect of