Taxation Administration Act 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
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.
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.
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