Taxation Administration Act 1953

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

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

Pt 4-15 inserted by No 179 of 1999.

Div 268 heading substituted by No 6 of 2020, s 3 and Sch 3 item 2, applicable in relation to: (a) net amounts and assessed net amounts for tax periods that start on or after 1 April 2020; and (b) GST instalments for GST instalment quarters that start on or after 1 April 2020. The heading formerly read:

Division 268 - Estimates and recovery of PAYG withholding liabilities and superannuation guarantee charge

Div 268 inserted by No 79 of 2010 , s 3 and Sch 1 item 10, effective 1 July 2010.

S 268-1 amended by No 6 of 2020, s 3 and Sch 3 items 3 and 4, by substituting (b) for (b) and (c) in first para and substituting second para, applicable in relation to: (a) net amounts and assessed net amounts for tax periods that start on or after 1 April 2020; and (b) GST instalments for GST instalment quarters that start on or after 1 April 2020. Para (b) and second para formerly read:

(b) unpaid superannuation guarantee charge;

If you are given an estimate, you are liable to pay the amount of the estimate. That liability is distinct from your liability to pay the amounts required by Part 2-5 or the Superannuation Guarantee (Administration) Act 1992 . However, you can ensure that the Commissioner does not require you to pay more than the amounts not paid under that Part or Act.

S 268-1 amended by No 99 of 2012, s 3 and Sch 1 items 37 to 39, by substituting the first para, and inserting " or the Superannuation Guarantee (Administration) Act 1992 " and " or Act " in the second para, applicable to a company ' s liability to pay superannuation guarantee charge for a quarter if the day by which the company must lodge a superannuation guarantee statement for the quarter occurs on or after 30 June 2012. The first para formerly read:

This Division enables the Commissioner to make an estimate of amounts not paid as required by Part 2-5 (Pay as you go (PAYG) withholding), and to recover the amount of the estimate.

S 268-1 inserted by No 79 of 2010 , s 3 and Sch 1 item 10, effective 1 July 2010.