Taxation Administration Act 1953
16‑35 Failure to withhold: administrativ16‑35 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment other than dividend, interest or royalty
Start here
Get a plain-English read of 16‑35 Failure to withhold: administrativ
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1953.
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).