Document ID: chunk:federal_register_of_legislation:C2014C00711:clause:1_5:p2
Version: federal_register_of_legislation:C2014C00711
Segment Type: clause
Provision Reference: sch 1 cl 5 (pt 2/2)
Character Range: 9820–11495

any of the following remains unpaid:
 (i) the withholding tax;
 (ii) general interest charge on any of the withholding tax.
Note: The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953.
 (3) The Commissioner may give you a notice specifying:
 (a) the amount of any *Seasonal Labour Mobility Program withholding tax that the Commissioner has ascertained is payable by you; and
 (b) the day on which that tax became due and payable.
 (4) The ascertainment of an amount of *Seasonal Labour Mobility Program withholding tax is not an assessment for the purposes of this Act.
 (5) The production of a notice given under subsection (3), or of a copy of it certified by or on behalf of the Commissioner, is, except in proceedings under Part IVC of this Act on a review or appeal relating to the notice, conclusive evidence that the notice was given and of the particulars in it.
 (6) You may object, in the manner set out in Part IVC of the Taxation Administration Act 1953, against a notice given to you under subsection (3) of this section, if you are dissatisfied with the notice.

840‑915  Certain income is non‑assessable non‑exempt income
  An amount on which *Seasonal Labour Mobility Program withholding tax is payable is not assessable income and is not *exempt income.

840‑920  Overpayment of Seasonal Labour Mobility Program withholding tax
  If *Seasonal Labour Mobility Program withholding tax has been overpaid:
 (a) the Commissioner must refund the amount overpaid; and
 (b) the employee is not entitled to a credit under section 18‑33 in Schedule 1 to the Taxation Administration Act 1953 in respect of the amount overpaid.