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TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SCHEDULE 6
SCHEDULE 6
Section 163
FURTHER AMENDMENTS OF THE INCOME TAX ASSESSMENT ACT 1936 RELATING TO
OFFENCES Section 16-
Omit "$500 or imprisonment for 12 months", substitute "$5,000 or imprisonment
for 12 months, or both". Sub-section 82T (2)-
Omit the sub-section. Sub-section 128A (4)-
Omit "227, 230, 251,". Sub-section 128U (2)-
Omit "227, 230,". Sub-section 136A (7)-
Omit "and is punishable, on conviction, by a fine not exceeding the sum of
$200", substitute "punishable on conviction by a fine not exceeding the sum of
$2,000". Sub-section 165 (1)-
Add at the foot thereof the following: "Penalty: $1,000.". Sub-section 213
(2)-
(a) Insert "refuses or" after "who".
(b) Omit "shall be", substitute "is".
(c) Omit "Penalty: Not less than $4 or more than $200.", substitute
"Penalty for contravention of this sub-section: $2,000.". Sub-section
215 (4)-
Insert "refuses or" before "fails" (wherever occurring). Paragraph 215 (4)
(b)-
Omit "and is punishable, upon conviction, by a fine of not less than $2 and
not more than $100", substitute "punishable on conviction by a fine not
exceeding $1,000". Sub-section 218 (2)-
(a) Insert "refuses or" before "fails".
(b) Omit "shall be", substitute "is".
(c) Omit "$100", substitute "$1,000". After sub-section 218 (2)-
Insert the following sub-section:
"(3) Where a person (in this sub-section referred to as the 'convicted
person') is convicted before a court of an offence against sub-section (2) in
relation to the refusal or failure of the convicted person or another person
to comply with a notice under this section, the court may, in addition to
imposing a penalty on the convicted person, order the convicted person to pay
to the Commissioner an amount not exceeding the amount or the aggregate of the
amounts, as the case requires, that the convicted person or the other person,
as the case may be, refused or failed to pay to the Commissioner in accordance
with the notice.". Sub-section 221C (1A)-
Omit "$40", substitute "$1,000". After sub-section 221C (1A)-
Insert the following sub-section:
"(1B) Where a person (in this sub-section referred to as the 'convicted
person') is convicted before a court of an offence against sub-section (1A) in
relation to the refusal or failure of the convicted person or another person
to make a deduction from salary or wages in accordance with that sub-section,
the court may, in addition to imposing a penalty on the convicted person,
order the convicted person to pay to the Commissioner an amount not exceeding
the amount of the deduction.". Section 221D-
Omit "$40", substitute "$500". Sub-section 221E (3)-
Omit "$40", substitute "$500". Section 221E-
Omit "Penalty: $100.", substitute "Penalty for contravention of this
sub-section: $2,000.". Sub-section 221F (7)-
Omit all the words after "requirements of", substitute "a paragraph of
sub-section (5)". Section 221F-
Add at the end thereof the following sub-sections:
"(13) A person who contravenes sub-section (1), (2) or (2A) is, in respect of
each day on which the person contravenes the sub-section (including the day of
a conviction of an offence against this sub-section or any subsequent day),
guilty of an offence punishable on conviction by a fine not exceeding $50.
"(14) A person shall not contravene sub-section (5) by virtue of paragraph (a)
of that sub-section.
Penalty: $5,000 or imprisonment for 12 months, or both.
"(15) A person shall not contravene-
(a) sub-section (5) by virtue of paragraph (b), (c), (ca), (d), (e) or (f)
of that sub-section; or
(b) sub-section (6).
Penalty: $2,000.
"(16) A reference in sub-section (14) or (15) to a contravention of
sub-section (5) by virtue of a paragraph of sub-section (5) includes a
reference to a contravention of the requirements of the paragraph as varied
under sub-section (7).". Sub-sections 221G (5) and (6)-
Omit the sub-sections, substitute the following sub-sections:
"(5) A person shall not contravene-
(a) sub-section (1) by virtue of paragraph (b) of that sub-section; or
(b) sub-section (2B) by virtue of paragraph (b) of that sub-section.
Penalty: $5,000 or imprisonment for 12 months, or both.
"(6) A person shall not contravene-
(a) sub-section (1) (otherwise than by virtue of paragraph (b) of that
sub-section);
(b) sub-section (2B) (otherwise than by virtue of paragraph (b) of that
sub-section); or
(c) sub-section (2), (3) or (4).
Penalty: $2,000.". Section 221L-
Omit "Penalty: $40.", substitute "Penalty for contravention of this
sub-section: $500.". Sub-section 221M (1)-
Omit "$100", substitute "$1,000". Sub-section 221S (2)-
Omit "$40", substitute "$500". Sub-section 221T (2)-
Omit "$200", substitute "$2,000". Sub-section 221T (3)-
(a) Omit "any" (last occurring).
(b) Omit "$200", substitute "$2,000". Paragraph 221V (e)-
Add at the end thereof "or". Paragraph 221V (f)-
Omit "or" (last occurring). Paragraph 221V (g)-
Omit the paragraph. Section 221V-
Omit "Not less than $4 or more than $1,000, or imprisonment for 6 months",
substitute "$5,000 or imprisonment for 12 months, or both". Sub-section 221Y
(1)-
Omit "shall be guilty of an indictable offence and liable to imprisonment,
with or without hard labour, for a term not exceeding 5 years", substitute "is
guilty of an offence punishable on conviction by a fine not exceeding $20,000
or imprisonment for a period not exceeding 10 years, or both". Section 221YAA-
Repeal the section. Sub-section 221YHD (3)-
Omit "or fails to comply with". Paragraph 221YHD (3) (b)-
Omit all the words from and including "applies-" to the end of the paragraph,
substitute "applies-a fine not exceeding $5,000 or imprisonment for a period
not exceeding 12 months, or both; or". Sub-section 221YHN (2)-
(a) Omit " section 243", substitute " section 8ZL of the Taxation
Administration Act 1953 ".
(b) Omit all the words after "provisions apply in", substitute "relation
to a prosecution for a prescribed taxation offence within the meaning
of Part III of that Act". Sub-section 221YHN (3)-
Omit the sub-section. Sub-section 221YHR (4)-
Insert "refuses or" before "fails". Section 221YHV-
Repeal the section. Sub-section 221YL (4A)-
Omit "against this Act punishable upon conviction by a fine not exceeding
$200", substitute "punishable on conviction by a fine not exceeding $1,000".
After sub-section 221YL(4A)-
Insert the following sub-section:
"(4B) Where a person (in this sub-section referred to as the 'convicted
person') is convicted before a court of an offence against sub-section (4A) in
relation to the refusal or failure of the convicted person or another person
to make a deduction from a dividend or from interest as required by this
section, the court may, in addition to imposing a penalty on the convicted
person, order the convicted person to pay to the Commissioner an amount not
exceeding the amount of the deduction.". Sub-section 221YN (2)-
(a) Insert "refuses or" after "who".
(b) Omit "against this Act punishable, upon conviction,", substitute
"punishable on conviction".
(c) Omit "$1,000 or imprisonment for a period not exceeding 6 months",
substitute "$5,000 or imprisonment for a period not exceeding 12
months, or both". Sub-section 221YN (3)-
(a) Insert "refuses or" after "who".
(b) Omit "against this Act punishable, upon conviction,", substitute
"punishable on conviction".
(c) Omit "$200", substitute "$1,000". Sub-section 221YP (4)-
(a) Insert "refuses or" after "who".
(b) Omit "against this Act punishable upon conviction,", substitute
"punishable on conviction".
(c) Omit "$200", substitute "$1,000". Sub-section 221YQ (1)-
Insert "refused or" after "person has". Sub-section 221YR (2)-
(a) Omit " section 243", substitute " section 8ZL of the Taxation
Administration Act 1953 ".
(b) Omit all the words after "provisions apply in", substitute "relation
to a prosecution for a prescribed taxation offence within the meaning
of Part III of that Act". Sub-section 221YR (3)-
Omit the sub-section. Section 221YX-
Repeal the section. Sub-section 221ZB (2)-
(a) Omit "and is punishable, upon conviction,", substitute "punishable on
conviction".
(b) Omit "$200", substitute "$1,000". Section 221ZB-
Add at the end thereof the following sub-section:
"(3) Where a person (in this sub-section referred to as the 'convicted
person') is convicted before a court of an offence against sub-section (2) in
relation to the refusal or failure of the convicted person or another person
to make a deduction from a mining payment in accordance with sub-section (1),
the court may, in addition to imposing a penalty on the convicted person,
order the convicted person to pay to the Commissioner an amount not exceeding
the amount of the deduction.". Sub-section 221ZC (2)-
(a) Insert "refuses or" after "who".
(b) Omit all the words after "offence", substitute "punishable on
conviction by a fine not exceeding $5,000 or imprisonment for a period
not exceeding 12 months, or both". Sub-section 221ZC (3)-
(a) Insert "refuses or" after "who".
(b) Omit all the words after "offence", substitute "punishable on
conviction by a fine not exceeding $1,000". Sub-section 221ZE (2)-
(a) Omit " section 243", substitute " section 8ZL of the Taxation
Administration Act 1953 ".
(b) Omit all the words after "provisions apply in", substitute "relation
to a prosecution for a prescribed taxation offence within the meaning
of Part III of that Act". Sub-section 221ZE (3)-
Omit the sub-section. Section 221ZK-
Repeal the section. Sub-section 221ZN (5)-
(a) Insert "refuses or" before "fails".
(b) Omit "upon", substitute "on". Paragraph 221ZN (5) (a)-
(a) Insert "refusal or" before "failure".
(b) Omit "$1,000 or imprisonment for a period not exceeding 6 months",
substitute "$5,000 or imprisonment for a period not exceeding 12
months, or both". Paragraph 221ZN (5) (b)-
Omit "$200", substitute "$1,000". Sub-section 221ZR (2)-
(a) Omit " section 243", substitute " section 8ZL of the Taxation
Administration Act 1953 ".
(b) Omit all the words after "provisions apply in", substitute "relation
to a prosecution for a prescribed taxation offence within the meaning
of Part III of that Act". Sub-section 221ZR (3)-
Omit the sub-section. Section 221ZW-
Repeal the section. Sub-section 251J (10)-
Omit "$20", substitute "$500". Paragraph 251K (2A) (b)-
Insert "refused or" after "has". Sub-section 251K (7)-
Omit "$20", substitute "$500". Sub-section 251K (8)-
(a) Omit "a" (last occurring).
(b) Omit "$20", substitute "$500". Sub-section 251L (1)-
Omit "Not less than $4 or more than $200", substitute "$2,000". Sub-section
251N (1)-
Omit "Not less than $4 or more than $100", substitute "$1,000". Sub-section
251N (2)-
Omit "Not less than $4 or more than $100", substitute "$1,000". Section 251O-
Omit "Not less than $4 or more than $100", substitute "$1,000". Section 251P-
Insert "refusal or" before "failure" (wherever occurring). Sub-section 252A
(1)-
Omit all the words after "trust estate" (sixth occurring), substitute "is, in
respect of each day on which the circumstances set out in paragraphs (a), (b),
(c) and (d) are in existence (including the day of a conviction of an offence
against this sub-section or any subsequent day), guilty of an offence
punishable on conviction by a fine not exceeding $50.". Sub-section 252A (13)-
Insert "refusal or" before "failure". Sub-section 262A (1)-
(a) Omit "keep sufficient", substitute ", for the purposes of this Act,
keep".
(b) Omit "to enable his assessable income and allowable deductions to be
readily ascertained".
(c) Omit "Not less than $4 or more than $200", substitute "$2,000". After
sub-section 262A (1)-
Insert the following sub-section:
"(1A) A person who is required by sub-section (1) to keep records shall so
keep the records as to enable the person's assessable income and allowable
deductions to be readily ascertained.
Penalty: $2,000.". Sub-section 266 (1)-
Omit "not less than $2 or more than $40 for any breach of", substitute "not
exceeding a fine of $500 for offences against".
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