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 265-115   EXTENSION OF PERIOD TO COMPLY IF TAXATION OBJECTION MADE  

265-115(1)  
This section applies if:


(a) the Commissioner gives you a direction under subsection 265-90(1) ; and


(b) the period specified in the direction under paragraph 265-90(3)(c) has not expired; and


(c) you:


(i) make an objection in accordance with section 265-110 in relation to the Commissioner ' s decision to give you the direction; or

(ii) make an objection in the manner set out in Part IVC against a taxation decision that relates to your liability to pay an amount referred to in the direction.

265-115(2)  
The period specified in the direction under paragraph 265-90(3)(c) is extended by one day for each day in the period that begins on the day the objection is made and ends at the end of the later of the following days:


(a) the day 21 days after the day the Commissioner notifies you of the Commissioner ' s decision under section 14ZY in relation to the objection;


(b) if, before the end of the day referred to in paragraph (a), you:


(i) apply to the *AAT in accordance with Division 4 of Part IVC for review of the Commissioner ' s decision; or

(ii) lodge an appeal against the Commissioner ' s decision with the Federal Court of Australia under Division 5 of that Part;
the day the review or the appeal is finally determined.

265-115(3)  
To avoid doubt, the extension of the period under subsection (2) does not affect any liability that you may have to pay an amount referred to in the direction.




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