Income Tax Assessment Act 1997

CHAPTER 4 - INTERNATIONAL ASPECTS OF INCOME TAX  

PART 4-5 - GENERAL  

Division 840 - Withholding taxes  

Subdivision 840-S - Labour mobility program withholding tax  

Operative provisions

SECTION 840-910   When labour mobility program withholding tax is payable  

840-910(1)    

*Labour mobility program withholding tax is due and payable by you at the end of 21 days after the end of the income year in which you * derived the income to which the tax relates.

840-910(2)    

If any of the *labour mobility program withholding tax that you are liable to pay remains unpaid after the time by which it is due to be paid, you are liable to pay the * general interest charge on the unpaid amount for each day in the period that:

(a)    starts at the beginning of the day by which the withholding tax was due to be paid; and

(b)    ends at the end of the last day on which, at the end of the day, any of the following remains unpaid:

(i) the withholding tax;

(ii) general interest charge on any of the withholding tax.

Note:

The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953 .

840-910(3)    

The Commissioner may give you a notice specifying:

(a)    the amount of any *labour mobility program withholding tax that the Commissioner has ascertained is payable by you; and

(b)    the day on which that tax became due and payable.

840-910(4)    

The ascertainment of an amount of *labour mobility program withholding tax is not an assessment for the purposes of this Act.

840-910(5)    
The production of a notice given under subsection 3 , or of a copy of it certified by or on behalf of the Commissioner, is, except in proceedings under Part IVC of this Act on a review or appeal relating to the notice, conclusive evidence that the notice was given and of the particulars in it.

840-910(6)    
You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953 , against a notice given to you under subsection 3 of this section, if you are dissatisfied with the notice.