Offences
20-35 Offences
A person must not:
present a document issued by the Commissioner that specifies a person (the specified person); and
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.
A person must not attempt to obtain for the person a credit under this Part for an *amount withheld from a *withholding payment if:
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
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.
A person must not, with the intention of obtaining a credit, a payment or any other benefit, present:
a copy of a *payment summary (except one relating to Subdivision 12‑H); or
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.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
A person must not, with the intention of obtaining a credit, a payment or any other benefit, present:
a *payment summary relating to Subdivision 12‑H, or a copy of such a payment summary; or
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.
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
This Act’s bill:Second reading speech
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