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 265-90   DIRECTION TO PAY SUPERANNUATION GUARANTEE CHARGE  

265-90(1)    
The Commissioner may, by written notice, give you a direction requiring you to pay to the Commissioner:

(a)    an amount of superannuation guarantee charge that is payable by you under the Superannuation Guarantee (Administration) Act 1992 ; or

(b)    if an estimate under Division 268 in this Schedule of an amount of a liability of yours to pay superannuation guarantee charge for a quarter under section 16 of the Superannuation Guarantee (Administration) Act 1992 is in force as referred to in subsection 268-10(5) - the amount of the estimate.

Note:

The direction does not create a separate liability to pay the amount. However, it may result in you committing an offence against subsection 265-95(1) if the amount is not paid.

265-90(2)    
In deciding whether to give a direction under subsection (1) , the Commissioner must have regard to the following matters:

(a)    your history of compliance with obligations to pay superannuation guarantee charge, and obligations to pay estimates under Division 268 of superannuation guarantee charge;

(b)    your history of compliance with other obligations under * taxation laws;

(c)    whether the amount mentioned in paragraph (1)(a) or (b) is substantial, having regard to the size and nature of your business;

(d)    any steps that you have taken to discharge the liability to pay the amount or dispute that the liability exists;

(e)    any other matter that the Commissioner considers relevant.

265-90(3)    
The direction must:

(a)    set out the amount that you are required to pay to the Commissioner; and

(b)    if the amount referred to in paragraph (1)(a) or (b) relates to a * quarter - set out the quarter; and

(c)    specify the period before the end of which you must comply with the direction (which must end at least 21 days after the day the direction is given); and

(d)    explain the consequences of failing to comply with the direction; and

(e)    explain how you may have the Commissioner ' s decision to give the direction reviewed.

265-90(4)    
To avoid doubt, a single notice may relate to 2 or more directions, but must comply with subsection (3) in relation to each of them.

265-90(5)    
A notice given under subsection (1) is not a legislative instrument.