CTHIn ForceAct
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
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#### 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).