Document ID: chunk:federal_register_of_legislation:C2012C00706:clause:1_14:p8
Version: federal_register_of_legislation:C2012C00706
Segment Type: clause
Provision Reference: sch 1 cl 14 (pt 8/11)
Character Range: 33570–36354

PAYG withholding non‑compliance tax were a repayment of the payment mentioned in paragraph (a) of this subsection.
 (3) This subsection applies to an individual to the extent that:
 (a) the individual was a director (within the meaning of the Corporations Act 2001) of the company on the day (the payment day) on or by which the company was required to pay the amount mentioned in subsection (1) to the Commissioner; or
 (b) both of the following subparagraphs apply:
 (i) the individual became a director of the company after the payment day;
 (ii) the individual was still a director of the company 30 days after becoming a director.
 (4) However, subsection (3) does not apply to an individual to the extent that the amount of the *PAYG withholding non‑compliance tax the individual must pay in relation to the company for the income year as mentioned in section 18‑125 is reduced under section 18‑130.

Credits for later compliance

18‑165  Credits for later compliance—scope
  Sections 18‑170, 18‑175 and 18‑180 apply if:
 (a) an individual must pay *PAYG withholding non‑compliance tax in relation to a company for an income year because the company did not pay to the Commissioner the total of the amounts mentioned in paragraph 18‑125(1)(c) or 18‑135(1)(c); and
 (b) the Commissioner gives to the individual a notice under section 18‑140 on a particular day (the tax notice day) in relation to the PAYG withholding non‑compliance tax the individual must pay; and
 (c) on or after the tax notice day, the company's liability to pay the total of the amounts to the Commissioner is discharged to any extent.

18‑170  Credits for later compliance—Commissioner must give notice in certain circumstances

Commissioner must give notice to director or associate in certain circumstances
 (1) The Commissioner must give a written notice to the individual on a particular day (the credit notice day) if, had the discharge mentioned in paragraph 18‑165(c) (and all previous discharges of the company's liability mentioned in that paragraph) occurred before the tax notice day:
 (a) the individual would not have been required to pay the *PAYG withholding non‑compliance tax in relation to the company for the income year; or
 (b) the amount of PAYG withholding non‑compliance tax the individual would have been required to pay would have been less than the actual amount of PAYG withholding non‑compliance tax.
Note 1: Subsection 18‑180(2) provides that the Commissioner must not give a notice to the individual in certain circumstances.
Note 2: The amount of PAYG withholding non‑compliance tax may be limited by:
(a) the conditions in subsections 18‑125(1) and (2) or 18‑135(1) to (6); or
(b) the limits on the amount of the tax in subsection 18‑125(3) or 18‑135(7).
Note 3: In working