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 269 - Penalties for directors of non-complying companies  

Subdivision 269-A - Object and scope  

SECTION 269-10   SCOPE OF DIVISION  

269-10(1)  


This Division applies as set out in the following table:


Obligations that directors must cause company to comply with
Item Column 1 Column 2
This Division applies if, on a particular day (the initial day ) , a company is a company registered under the Corporations Act 2001 , and on the initial day ... and the company is obliged to pay to the Commissioner on or before a particular day (the due day) ...
1 the company withholds an amount under Division 12 that amount in accordance with Subdivision 16-B.
2 the company receives an * alienated personal services payment an amount in respect of that alienated personal services payment in accordance with Division 13 and Subdivision 16-B.
3 the company provides a * non-cash benefit an amount in respect of that benefit in accordance with Subdivision 16-B.
4 (Repealed by No 8 of 2019)
5 a * quarter ends superannuation guarantee charge for the quarter in accordance with the Superannuation Guarantee (Administration) Act 1992 .
6 a *tax period ends an *assessed net amount for the tax period in accordance with the *GST Act.
7 a GST instalment quarter (within the meaning of the *GST Act) ends a GST instalment (within the meaning of the GST Act) for the quarter in accordance with the GST Act.

269-10(2)  
This Division applies in relation to an amount that the company purports to withhold under Division 12 , but is not required to withhold, as if the company were required to withhold the amount. Superannuation guarantee charge

269-10(3)  


For the purposes of this Division, the company ' s superannuation guarantee charge for a * quarter under the Superannuation Guarantee (Administration) Act 1992 is treated as being payable on the day by which the company must lodge a superannuation guarantee statement for the quarter under section 33 of that Act, even if the charge is not assessed under that Act on or before that day. Estimates

269-10(4)  


This Division also applies if:


(a) a company is a company registered under the Corporations Act 2001 ; and


(b) the company is given notice of an estimate under Division 268 ; and


(c) the company is obliged to pay the amount of the estimate to the Commissioner on or before a particular day (the due day ).

269-10(5)  


If this Division applies because of subsection (4), then for the purposes of this Division:


(a) in the case of an estimate of an underlying liability referred to in paragraph 268-10(1)(a) (PAYG withholding liabilities) - the initial day is:


(i) for a company that is a *medium withholder or a *small withholder on the last day of the period identified in the notice of the estimate under section 268-15 as the period to which the underlying liability relates - the last day of that period; or

(ii) for any other company - the day by which the company is obliged to pay the amount of the underlying liability to the Commissioner; and


(b) in the case of an estimate of an underlying liability referred to in paragraph 268-10(1)(b) (superannuation guarantee charge) - the initial day is the last day of the *quarter to which the estimate relates; and


(ba) in the case of an estimate of an underlying liability referred to in paragraph 268-10(1)(c) (net amount under GST Act) - the initial day is the last day of the *tax period to which the estimate relates; and


(c) the company ' s obligation to pay the amount of the estimate is taken to have begun on the day after the initial day identified in paragraph (a) or (b) of this subsection.

269-10(6)  


For the purposes of subsection (5), assume that the underlying liability exists as identified in the notice of the estimate under section 268-15 .



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