INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART VI
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COLLECTION AND RECOVERY OF TAX
Division 1AAA
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Payment of RPS, PAYE and PPS deductions to Commissioner
(a) Division
1AA
(RPS); and
(b) Division
2
(PAYE); and
(c) Division
3A
(PPS);
Subdivision A
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Outline of Division
SECTION 220AAA
OUTLINE OF DIVISION
This Division sets out when and how amounts deducted under:
must be paid to the Commissioner.
Remitters are divided into 3 categories - small, medium and large. The timing and method of payment depends on the category of the remitter.
Failure to remit payments or to comply with other requirements of this Division may be a criminal offence or result in penalties.
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