Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 18 - Recipient ' s entitlements and obligations  

Subdivision 18-D - Directors etc. of non-complying companies  

Other provisions

SECTION 18-185   18-185   WHEN COMMISSIONER MAY GIVE NOTICE  


The Commissioner may give a notice to the individual on a day (the notice day ) under section 18-130 , 18-140 , 18-170 or 18-175 if:


(a) on the notice day, the Commissioner has not given a notice of assessment to the individual for the income year mentioned in section 18-125 or 18-135 ; or


(b) if the notice would:


(i) in the case of a notice under section 18-130 - result in the individual being liable to pay * PAYG withholding non-compliance tax or an increased amount of PAYG withholding non-compliance tax; or

(ii) in the case of a notice under section 18-140 - result in the Commissioner being able to commence proceedings to recover PAYG withholding non-compliance tax, or an increased amount of PAYG withholding non-compliance tax, from the individual; or

(iii) in the case of a notice under section 18-170 or 18-175 - reduce the amount of a credit or disentitle the individual to a credit;

the Commissioner gives the notice no later than 2 years after first giving a notice of assessment to the individual for the income year mentioned in section 18-125 or 18-135 ; or


(c) if the notice would:


(i) in the case of a notice under section 18-130 - result in the individual being liable to pay no PAYG withholding non-compliance tax, or a reduced amount of PAYG withholding non-compliance tax; or

(ii) in the case of a notice under section 18-140 - result in the Commissioner no longer being able to commence proceedings to recover PAYG withholding non-compliance tax, or result in the Commissioner being able to commence proceedings to recover a reduced amount of PAYG withholding non-compliance tax, from the individual; or

(iii) in the case of a notice under section 18-170 or 18-175 - increase the amount of a credit or entitle the individual to a credit;
the Commissioner gives the notice no later than 4 years after first giving a notice of assessment to the individual for the income year mentioned in section 18-125 or 18-135 ; or


(d) in any case - the Commissioner gives the notice:


(i) to give effect to a decision on a review or appeal; or

(ii) as a result of an objection made by the individual or pending a review or appeal.



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