20‑35 Offences20‑35 Offences

20‑35 Offences

(1) A person must not: (a) present a document issued by the Commissioner that specifies a person (the specified person); and (b) falsely pretend to be the specified person with the intention of obtaining under this Part a credit for, or a payment of, an *amount withheld from a *withholding payment. (2) A person must not attempt to obtain for the person a credit under this Part for an *amount withheld from a *withholding payment if: (a) the payment is not covered by section 12‑215, 12‑250, 12‑285 or 12‑317, or subsection 12‑390(4), and was made to another person; or (b) the payment is covered by section 12‑215, 12‑250, 12‑285 or 12‑317, or subsection 12‑390(4), and the person is not the foreign resident in respect of which all or a part of the payment is received as mentioned in that provision. (3) A person must not, with the intention of obtaining a credit, a payment or any other benefit, present: (a) a copy of a *payment summary (except one relating to Subdivision 12‑H); or (b) a document purporting to be a copy of such a payment summary; which is not a copy duly given to the person.

Penalty: 60 penalty units, or imprisonment for 12 months, or both.

Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

(4) A person must not, with the intention of obtaining a credit, a payment or any other benefit, present: (a) a *payment summary relating to Subdivision 12‑H, or a copy of such a payment summary; or (b) a document purporting to be such a payment summary or a copy of such a payment summary; which is not a payment summary, or a copy of a payment summary, duly given to the person.

Penalty: 60 penalty units, or imprisonment for 12 months, or both.

Note: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.