Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-15
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COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS
Division 265
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Other matters
Subdivision 265-C
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Direction to pay superannuation guarantee charge
Guide to Subdivision 265-C
SECTION 265-85 WHAT THIS SUBDIVISION IS ABOUT
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesSECTION 265-85 WHAT THIS SUBDIVISION IS ABOUT
If you are liable to pay an amount of superannuation guarantee charge or certain related liabilities, the Commissioner may direct you to pay the amount.
If the amount is not paid, you may commit an offence.
| 265-90 | Direction to pay superannuation guarantee charge |
| 265-95 | Offence |
| 265-100 | Variation or revocation |
| 265-105 | Effect of liability being reduced or ceasing to exist |
| 265-110 | Taxation objection |
| 265-115 | Extension of period to comply if taxation objection made |
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