Document ID: chunk:federal_register_of_legislation:C2010C00685:clause:2_91zb
Version: federal_register_of_legislation:C2010C00685
Segment Type: clause
Provision Reference: sch 2 cl 91ZB
Character Range: 59743–61070

91ZB  Failure to make deductions from payments

 (1) A person, other than a government body, who refuses or fails, at the time of making a payment, to deduct from the payment the amount required to be deducted under this Division, is liable to pay to the Commissioner, by way of penalty:
 (a) an amount (the undeducted amount) equal to the amount that the person failed to deduct; and
 (b) an amount equal to 16% per annum of so much of the undeducted amount as remains unpaid, worked out from the end of the period within which the person, had the person deducted the required amount, would have been required to pay the amount to the Commissioner.

 (2) A government body, other than the Commonwealth, that refuses or fails, at the time of making a payment, to deduct from the payment the amount required to be deducted under this Division, is liable to pay to the Commissioner, by way of penalty, an amount equal to 16% per annum of the amount that the body refused or failed to deduct in respect of the period:
 (a) starting at the end of the period within which the body, had it deducted the required amount, would have been required to pay the amount to the Commissioner; and
 (b) ending on the day on which the whole of the amount payable by the body under this subsection in respect of the undeducted amount is paid.