Document ID: chunk:federal_register_of_legislation:C2020C00204:clause:1_1:p1
Version: federal_register_of_legislation:C2020C00204
Segment Type: clause
Provision Reference: sch 1 cl 1 (pt 1/4)
Character Range: 10811–13620

1  At the end of Division 265 in Schedule 1
Add:

Subdivision 265‑C—Direction to pay superannuation guarantee charge

Guide to Subdivision 265‑C

265‑85  What this Subdivision is about

      If you are liable to pay an amount of superannuation guarantee charge or certain related liabilities, the Commissioner may direct you to pay the amount.
      If the amount is not paid, you may commit an offence.

Table of sections
265‑90 Direction to pay superannuation guarantee charge
265‑95 Offence
265‑100 Variation or revocation
265‑105 Effect of liability being reduced or ceasing to exist
265‑110 Taxation objection
265‑115 Extension of period to comply if taxation objection made

265‑90  Direction to pay superannuation guarantee charge
 (1) The Commissioner may, by 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