Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 18 - Recipient ' s entitlements and obligations  

Subdivision 18-D - Directors etc. of non-complying companies  

PAYG withholding non-compliance tax

SECTION 18-145   WHEN PAYG WITHHOLDING NON-COMPLIANCE TAX MUST BE PAID  

18-145(1)  
The * PAYG withholding non-compliance tax an individual must pay for an income year is due and payable at the earliest time any of the income tax the individual must pay for the * financial year to which the income year relates is due and payable.

Note:

Division 5 of the Income Tax Assessment Act 1997 explains how to work out when to pay your income tax.

18-145(2)  
For the purposes of subsection (1), if the individual is not required to pay income tax for the * financial year:


(a) treat the individual as being required to pay income tax for the financial year; and


(b) if the Commissioner has made an assessment that the income tax the individual is required to pay is nil - treat that assessment as being for an amount greater than nil.

Note:

See Part 4-15 in this Schedule for collection and recovery provisions.




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