16‑25 Failure to withhold: offence16‑25 Failure to withhold: offence

#### 16‑25 Failure to withhold: offence (1) An entity must not fail to withhold an amount as required by Division 12. Penalty: 10 penalty units. > Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. > Note 2: See sections 16‑30, 16‑35, 16‑40 and 16‑43 for an alternative administrative penalty. (2) An entity must not fail to pay to the Commissioner an amount as required by Division 12A or 13 or Subdivision 14‑A, 14‑B, 14‑C or 14‑D. Penalty: 10 penalty units. > Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. > Note 2: See sections 16‑30, 16‑35, 16‑40 and 16‑43 for an alternative administrative penalty. (3) An offence against subsection (1) or (2) is a strict liability offence. > Note: For strict liability, see section 6.1 of the Criminal Code. (4) If a person is convicted of an offence in relation to: (a) a failure by that person or someone else to withhold an amount as required by Division 12; or (b) a failure by that person or someone else to pay to the Commissioner an amount as required by Division 12A or 13 or Subdivision 14‑A, 14‑B, 14‑C or 14‑D; the court may order the convicted person to pay to the Commissioner an amount up to the \*amount required to be withheld. The court may so order in addition to imposing a penalty on the convicted person.