INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART VI - COLLECTION AND RECOVERY OF TAX

Division 1AAA - Payment of RPS, PAYE and PPS deductions to Commissioner

Subdivision A - Outline of Division

SECTION 220AAA OUTLINE OF DIVISION

This Division sets out when and how amounts deducted under:

(a) Division 1AA (RPS); and

(b) Division 2 (PAYE); and

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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