Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 265 - Other matters  

Subdivision 265-C - Direction to pay superannuation guarantee charge  

Guide to Subdivision 265-C

SECTION 265-100   VARIATION OR REVOCATION  

265-100(1)    
If the Commissioner has given you a direction under subsection 265-90(1) , the Commissioner may, at any time before the end of the period specified in the direction under paragraph 265-90(3)(c) , by written notice given to you:

(a) vary the direction to reduce the amount that you are required to pay to the Commissioner in order to comply with the direction; or

(b) vary the direction to extend the period specified in the notice of the direction under paragraph 265-90(3)(c) ; or

(c) revoke the direction.

265-100(2)    
To avoid doubt, the variation or revocation of a direction under subsection (1) does not affect any liability that you may have to pay an amount referred to in the direction.