102Collection agents and collection sub‑agents to issue receipts for levy

#### 102 Collection agents and collection sub‑agents to issue receipts for levy (1) If a collection agent receives an amount of levy from another person under paragraph 97(2)(b) or subclause 98(4) or 99(7), the agent must give the other person a receipt for the levy within 14 days after receiving the levy. (2) If a collection sub‑agent receives an amount of levy from another person under paragraph 98(2)(b) or 99(3)(b) or subclause 99(5) or (6), the sub‑agent must give the other person a receipt for the levy within 14 days after receiving the levy. (3) The regulations may make provision for exemptions from subclause (1) or (2). (4) A receipt given under this clause must contain such information as is specified in the regulations. (5) A person commits an offence if: (a) the person is subject to a requirement to give a receipt to another person under subclause (1) or (2); and (b) the first‑mentioned person engages in conduct; and (c) the first‑mentioned person’s conduct contravenes the requirement. Penalty: 50 penalty units. > Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. (6) For the purposes of this clause, a receipt means an acknowledgment of having received levy, whether that acknowledgment is given: (a) in writing; or (b) by way of electronic transmission; or (c) in any other form; but does not include a verbal acknowledgment.