255-120
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
255-120 Offence
(1)
You commit an offence if:
(a)
you are subject to an order under subsection 255‑115(1) or (2); and
(b)
you fail to comply with the order.
Penalty: 50 penalty units or imprisonment for 12 months, or both.
(2)
An offence against subsection (1) is an offence of strict liability.
Note:
For strict liability, see section 6.1 of the Criminal Code.
(3)
Subsection (1) does not apply to the extent that you are not capable of complying with the order.
Note:
A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code.
This Act’s bill:Second reading speech
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.