#### 16‑175 Penalty for not providing payment summary (1) An entity must not fail to comply with any requirements under section 16‑155, 16‑156, 16‑157, 16‑160, 16‑165, 16‑166 or 16‑167, or subsection 16‑170(1), (1AAA), (1AA), (2) or (3) (including any requirements varied by the Commissioner under subsection 16‑170(4)). Penalty: 20 penalty units. > Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. (2) An offence under subsection (1) is an offence of strict liability. > Note: For strict liability, see section 6.1 of the Criminal Code.

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Section 16‑175 Penalty for not providing payment - Taxation Administration Act 1953 - 16‑175 Penalty for not providing payment summary — Zoe