Document ID: chunk:federal_register_of_legislation:C2025C00140:clause:1_4:p67
Version: federal_register_of_legislation:C2025C00140
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 67/67)
Character Range: 452086–453111

*Commissioner, in the *approved form, a notice relating to the person's income (including foreign‑sourced income) for the income year. The notice must be given within the period specified in the form.
Note: The Commissioner may defer the time for giving the return: see section 388‑55 in Schedule 1 to the Taxation Administration Act 1953.

Content of notices under this section
 (4) The Overseas Debtors Repayment Guidelines may provide for the content of notices under this section.

Subdivision 154‑B—Amounts payable to the Commonwealth

154‑20  Amounts payable to the Commonwealth
  The amount that a person is liable to pay under section 154‑1, in respect of an *income year, is an amount equal to so much of the person's *repayable debt for the income year as does not exceed the percentage of the person's *repayment income that is applicable under the following table:

Applicable percentages
Item                    If the person's repayment income is:                                   The percentage applicable is: