Taxation Administration Act 1953 (Cth) s16-30to43: ss 16-30 to 16-43 Failure to withhold: administrative penalty

An entity (other than an exempt Australian government agency) that fails to withhold an amount required under Division 12 is liable to an administrative penalty equal to the amount that should have been withheld (s 16-30); separate provisions set the penalty for an exempt Australian government agency depending on the payment type (ss 16-35, 16-40, 16-43).