Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) If a payment summary that is required by section 16‑155, 16‑160 or 16‑165 of Schedule 1 to the Act to be given by an entity was posted to the recipient and returned to the entity without having been delivered, the entity must send the summary to the Commissioner by the later of:
(a) the first 31 October after the end of the financial year in which the payments covered by the summary were made; and
(b) the end of 7 days after the day on which the summary was returned.
(2) An entity that fails to comply with subregulation (1) is liable to pay a civil penalty of 5 penalty units.
Note 1 See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
Note 2 Division 298 of Schedule 1 to the Act contains machinery provisions relating to civil penalties.