Taxation Administration Act 1953

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

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History

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

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Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

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

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Pt 4-15 inserted by No 179 of 1999.

Division 265 - Other matters  

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Div 265 inserted by No 179 of 1999.

Subdivision 265-C - Direction to pay superannuation guarantee charge  

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Subdiv 265-C inserted by No 8 of 2019, s 3 and Sch 1 item 1, effective 1 April 2019 and applicable in relation to an amount referred to in paragraph 265-90(1)(a) in that Schedule, or an amount of an estimate referred to in paragraph 265-90(1)(b) in that Schedule, that first becomes payable on or after 1 July 2018.

Guide to Subdivision 265-C

SECTION 265-85   WHAT THIS SUBDIVISION IS ABOUT  

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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.

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S 265-85 inserted by No 8 of 2019, s 3 and Sch 1 item 1, effective 1 April 2019 and applicable in relation to an amount referred to in paragraph 265-90(1)(a) in that Schedule, or an amount of an estimate referred to in paragraph 265-90(1)(b) in that Schedule, that first becomes payable on or after 1 July 2018.

TABLE OF SECTIONS

TABLE OF SECTIONS

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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