Document ID: chunk:federal_register_of_legislation:C2012C00706:clause:1_14:p10
Version: federal_register_of_legislation:C2012C00706
Segment Type: clause
Provision Reference: sch 1 cl 14 (pt 10/11)
Character Range: 38628–41351

The amount stated:
 (a) must not exceed the amount of the *PAYG withholding non‑compliance tax; and
Note: In working out the amount of the tax for the purposes of paragraph (5)(a), have regard to other credits to which the individual is entitled under section 18‑170 or this section. See subsection 18‑180(1).
 (b) must not exceed the amount of the discharge mentioned in paragraph 18‑165(c).

Commissioner's discretion
 (6) In determining:
 (a) whether to give a notice under this section; or
 (b) the amount to state in the notice;
the Commissioner must have regard to what is fair and reasonable in the circumstances.

18‑180  Effect of earlier credits
 (1) A reference in section 18‑170 or 18‑175, or subsection (2) of this section, to the amount of the *PAYG withholding non‑compliance tax is treated as being a reference to:
 (a) the amount of the PAYG withholding non‑compliance tax; less
Note: The amount of the PAYG withholding non‑compliance tax may, in a case to which section 18‑125 applies, be affected by reductions under section 18‑130.
 (b) the total of any credits to which the individual is entitled in relation to the amount of PAYG withholding non‑compliance tax because of notices given to the individual under section 18‑170 or 18‑175 before the credit notice day.
 (2) The Commissioner must not give a written notice to the individual under section 18‑170 or 18‑175 if, on the day before the credit notice day, the amount of the *PAYG withholding non‑compliance tax is nil.

Other provisions

18‑185  When Commissioner may give notice
  The Commissioner may give a notice to the individual on a day (the notice day) under section 18‑130, 18‑140, 18‑170 or 18‑175 if:
 (a) on the notice day, the Commissioner has not given a notice of assessment to the individual for the income year mentioned in section 18‑125 or 18‑135; or
 (b) if the notice would:
 (i) in the case of a notice under section 18‑130—result in the individual being liable to pay *PAYG withholding non‑compliance tax or an increased amount of PAYG withholding non‑compliance tax; or
 (ii) in the case of a notice under section 18‑140—result in the Commissioner being able to commence proceedings to recover PAYG withholding non‑compliance tax, or an increased amount of PAYG withholding non‑compliance tax, from the individual; or
 (iii) in the case of a notice under section 18‑170 or 18‑175—reduce the amount of a credit or disentitle the individual to a credit;
  the Commissioner gives the notice no later than 2 years after first giving a notice of assessment to the individual for the income year mentioned in section 18‑125 or 18‑135; or
 (c) if the notice would:
 (i) in the case of a notice under section 18‑130—result in the