255-110
CurrentOffence
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-15Collection and recovery of tax‑related liabilities and other amounts
Division 255General rules about collection and recovery
Subdivision 255-DSecurity deposits
255-110 Offence
You commit an offence if:
(a)
the Commissioner requires you to give security under section 255‑100; and
(b)
you fail to give that security as required.
Penalty: 100 penalty units.
This Act’s bill:Second reading speech
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