Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p14
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 14/15)
Character Range: 552533–555343

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:
 (a) the entity required to pay the amount in relation to the supply gives the supplier a bank cheque on or before the day *consideration for the supply (other than consideration provided as a deposit) is first provided; and
 (b) the bank cheque is for the amount the entity is required to pay to the Commissioner, and is payable to the Commissioner.

16‑35  Failure to withhold: administrative 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 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
Note 2: Division 298 in this Schedule contains machinery provisions for administrative and civil penalties.

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) or by Subdivision 12‑FB (about payments to foreign residents).

16‑40  Failure to withhold: administrative penalty for exempt Australian government agency in relation to dividend, interest or royalty payment
  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 equal to that amount.
Note 1: An exempt Australian government agency 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.

16‑43  Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment to foreign resident etc.
  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‑FB (about payments to foreign residents); or
 (b) fails