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 265-85   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.


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




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.