Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p42
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 42/43)
Character Range: 661496–664125

An individual to whom the Commissioner gives a notice under section 18‑140 in relation to an amount of *PAYG withholding non‑compliance tax may object, under Part IVC of this Act, against a decision of the Commissioner under section 18‑130, 18‑140, 18‑170 or 18‑175 in relation to the PAYG withholding non‑compliance tax if the individual is dissatisfied with the decision.

Division 20—Other matters

Table of Subdivisions
20‑B Offences
20‑D Review of decisions

Subdivision 20‑B—Offences

Table of sections
20‑35 Offences
20‑40 Joining of charges
20‑45 Offences that would otherwise be committed by a partnership or unincorporated company

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, 12‑285 or 12‑317, or subsection 12‑390(4), and was made to another person; or
 (b) the payment is covered by section 12‑215, 12‑250, 12‑285 or 12‑317, or subsection 12‑390(4), 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 provision.
 (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 (except one relating to Subdivision 12‑H); or
 (b) a document purporting to be a copy of such 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.
 (4) A person must not, with the intention of obtaining a credit, a payment or any other benefit, present:
 (a) a *payment summary relating to Subdivision 12‑H, or a copy of such a payment summary; or
 (b) a document purporting to be such a payment summary or a copy of such a payment summary;
which is not a payment summary, or a copy of a payment summary, 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