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 265-100   VARIATION OR REVOCATION  

265-100(1)  
If the Commissioner has given you a direction under subsection 265-90(1) , the Commissioner may, at any time before the end of the period specified in the direction under paragraph 265-90(3)(c) , by written notice given to you:


(a) vary the direction to reduce the amount that you are required to pay to the Commissioner in order to comply with the direction; or


(b) vary the direction to extend the period specified in the notice of the direction under paragraph 265-90(3)(c) ; or


(c) revoke the direction.

265-100(2)  
To avoid doubt, the variation or revocation of a direction under subsection (1) does not affect any liability that you may have to pay an amount referred to in the direction.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.