Income Tax Assessment Act 1997
CHAPTER 4
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INTERNATIONAL ASPECTS OF INCOME TAX
PART 4-5
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GENERAL
Division 840
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Withholding taxes
Subdivision 840-S
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Labour mobility program withholding tax
Operative provisions
SECTION 840-910
When labour mobility program withholding tax is payable
840-910(1)
*Labour mobility program withholding tax is due and payable by you at the end of 21 days after the end of the income year in which you * derived the income to which the tax relates.
840-910(2)
If any of the *labour mobility program withholding tax that you are liable to pay remains unpaid after the time by which it is due to be paid, you are liable to pay the * general interest charge on the unpaid amount for each day in the period that: (a) starts at the beginning of the day by which the withholding tax was due to be paid; and (b) ends at the end of the last day on which, at the end of the day, any of the following remains unpaid:
840-910(3)
The Commissioner may give you a notice specifying: (a) the amount of any *labour mobility program withholding tax that the Commissioner has ascertained is payable by you; and (b) the day on which that tax became due and payable.
840-910(4)
The ascertainment of an amount of *labour mobility program withholding tax is not an assessment for the purposes of this Act.
840-910(5)
The production of a notice given under subsection 3 , or of a copy of it certified by or on behalf of the Commissioner, is, except in proceedings under Part IVC of this Act on a review or appeal relating to the notice, conclusive evidence that the notice was given and of the particulars in it. 840-910(6)
You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953 , against a notice given to you under subsection 3 of this section, if you are dissatisfied with the notice.
View history note
Hide history note*Labour mobility program withholding tax is due and payable by you at the end of 21 days after the end of the income year in which you * derived the income to which the tax relates.
If any of the *labour mobility program withholding tax that you are liable to pay remains unpaid after the time by which it is due to be paid, you are liable to pay the * general interest charge on the unpaid amount for each day in the period that: (a) starts at the beginning of the day by which the withholding tax was due to be paid; and (b) ends at the end of the last day on which, at the end of the day, any of the following remains unpaid:
(i) the withholding tax;
(ii) general interest charge on any of the withholding tax.
Note:
The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953 .
The Commissioner may give you a notice specifying: (a) the amount of any *labour mobility program withholding tax that the Commissioner has ascertained is payable by you; and (b) the day on which that tax became due and payable.
The ascertainment of an amount of *labour mobility program withholding tax is not an assessment for the purposes of this Act.
The production of a notice given under subsection 3 , or of a copy of it certified by or on behalf of the Commissioner, is, except in proceedings under Part IVC of this Act on a review or appeal relating to the notice, conclusive evidence that the notice was given and of the particulars in it. 840-910(6)
You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953 , against a notice given to you under subsection 3 of this section, if you are dissatisfied with the notice.
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