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  

Credits for later compliance

SECTION 18-165   18-165   CREDITS FOR LATER COMPLIANCE - SCOPE  


Sections 18-170 , 18-175 and 18-180 apply if:


(a) an individual must pay * PAYG withholding non-compliance tax in relation to a company for an income year because the company did not pay to the Commissioner the total of the amounts mentioned in paragraph 18-125(1)(c) or 18-135(1)(c) ; and


(b) the Commissioner gives to the individual a notice under section 18-140 on a particular day (the tax notice day ) in relation to the PAYG withholding non-compliance tax the individual must pay; and


(c) on or after the tax notice day, the company ' s liability to pay the total of the amounts to the Commissioner is discharged to any extent.




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