Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_143:p17
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 143 (pt 17/24)
Character Range: 1191044–1193764

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.
Note: 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.
 (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.
 (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.
 (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.
 (5) A notice given under subsection (1) is not a legislative instrument.

265‑95  Offence
 (1) You commit an offence if:
 (a) you are given a direction under subsection 265‑90(1); and
 (b) the liability to pay the amount set out in the direction is not discharged (whether by you or by another entity) before the end of the period specified in the direction under paragraph 265‑90(3)(c).
Penalty: 50 penalty units or imprisonment for 12 months, or both.
 (2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (3) Subsection (1) does not apply if both of the following