Division 1AAA - Payment of RPS, PAYE and PPS deductions to Commissioner  

Subdivision D - Small remitters  


220AAR(1)   [Date for remittance]  

A person who is a small remitter in relation to a month must pay to the Commissioner the amount of any deductions that the person makes under Division 1AA , 2 or 3A in that month by the end of the 21st day after the end of the quarter in which the month occurs. The quarters end at the end of 31 March, 30 June, 30 September and 31 December.


Subsection 36(2) of the Acts Interpretation Act 1901 does not apply for the purposes of this subsection.


220AAR(3)   [Liability to general interest charge]  

If any of the amount (the deducted amount ) which a small remitter must pay to the Commissioner remains unpaid after the time by which it is due to be paid, the small remitter is liable to pay the general interest charge on the unpaid amount for each day in the period that:

(a) started at the beginning of the day by which the deducted amount was due to be paid; and

(b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:

(i) the deducted amount;

(ii) general interest charge on any of the deducted amount.

The general interest charge is worked out under Division 1 of Part IIA of the Taxation Administration Act 1953 .


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