Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p35
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 35/43)
Character Range: 643973–646758

total of those amounts to the Commissioner in accordance with subsection 16‑70(1) on or before the payment day; or
 (b) all of the following subparagraphs apply:
 (i) the director became a director of the company after the payment day;
 (ii) the director was still a director of the company 30 days after becoming a director;
 (iii) the individual was an *associate of the director throughout that 30 day period;
 (iv) the company did not pay the total of those amounts to the Commissioner in accordance with subsection 16‑70(1) on or before the last of those 30 days.
 (3) This subsection applies if the Commissioner is satisfied that:
 (a) because of:
 (i) the individual's relationship with the director; or
 (ii) a relationship of the individual with the company;
  the individual knew, or could reasonably have been expected to know, of the company's failure to pay the total of the amounts mentioned in paragraph (1)(c) to the Commissioner; and
 (b) none of the following subparagraphs applies:
 (i) the individual took all reasonable steps to influence the director to cause the company to notify the Commissioner under Subdivision 18‑C of the relevant *amounts withheld;
 (ii) the individual took all reasonable steps to influence the director to cause one of the events mentioned in subsection (4) to happen, or there were no reasonable steps the individual could have taken to influence the director to cause any of those events to happen;
 (iii) the individual reported the company's non‑payment to the Commissioner or to another authority with responsibilities relevant to the operation of the company.
Example: Other authorities with responsibilities relevant to the operation of the company could include the Minister, the police, ASIC or the Building and Construction Industry Commissioner.
 (4) The following are the events:
 (a) the company pays the total of the amounts mentioned in paragraph (1)(c) to the Commissioner;
 (b) an administrator of the company is appointed under section 436A, 436B or 436C of the Corporations Act 2001;
 (ba) a small business restructuring practitioner for the company is appointed under section 453B of that Act;
 (c) the company begins to be wound up (within the meaning of that Act).
 (5) In determining what are reasonable steps for the purposes of paragraph (3)(b), have regard to:
 (a) when, and for how long, the individual was an *associate of the director; and
 (b) when, and for how long, the director was a director and took part in the management of the company; and
 (c) all other relevant circumstances.
 (6) This subsection applies if:
 (a) the individual was an employee of the company; and
 (b) the Commissioner is satisfied that the company treated the individual more favourably than it treated other employees of the