Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p7
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 7/9)
Character Range: 512632–515377

the individual's assessable income).
Note: Disregard the 30 day rule in subsections 83A‑115(3) and 83A‑120(3) of the Income Tax Assessment Act 1997 for the purposes of this Subdivision: see subsection 392‑5(6) in this Schedule.
 (3) The *TFN withholding tax (ESS) is payable by the provider.
 (4) The *TFN withholding tax (ESS) is due and payable at the end of 21 days after the end of the income year referred to in paragraph (1)(b).
Note 1: When it is due and payable, the TFN withholding tax (ESS) is payable to the Commissioner: see paragraph 255‑5(1)(b).
Note 2: The provider must pay the TFN withholding tax (ESS) to the Commissioner in accordance with Subdivision 16‑B: see subsection 16‑70(4). If any of it remains unpaid, the provider is liable to pay general interest charge: see section 16‑80.
Note 3: The Commissioner may defer the time at which TFN withholding tax (ESS) becomes due and payable: see section 255‑10.

14‑160  Employer may give individual tax file numbers to provider
 (1) The individual is taken to have authorised a *subsidiary (the employer) of the provider to inform the provider of the individual's *tax file number if:
 (a) the individual has made a *TFN declaration in relation to the employer; and
 (b) some or all of the *ESS interests mentioned in paragraph 14‑155(1)(a) were provided to the individual in relation to the individual's employment by the employer.
 (2) If the employer does so, the individual is taken, for the purposes of this Subdivision and Division 392 (Employee share scheme reporting), to have quoted his or her *tax file number to the provider.

14‑165  Provider may recover TFN withholding tax (ESS) from individual
 (1) The provider may recover from the individual as a debt any of the *TFN withholding tax (ESS) the provider pays.
 (2) The provider is entitled to set off an amount that the provider can recover from the individual under this section against a debt due by the provider to the individual.

14‑170  Application of rules in Division 18
  These provisions:
 (a) subsection 18‑15(1) (about credits for amounts withheld from withholding payments); and
 (b) sections 18‑65 and 18‑70 (about refunds of amounts withheld in error);
apply as if any of the *TFN withholding tax (ESS) that has been paid were an amount withheld under section 12‑35 from a *withholding payment made to the individual and covered by that section.

14‑175  Overpayment of TFN withholding tax (ESS)
  If *TFN withholding tax (ESS) has been overpaid:
 (a) the Commissioner must refund the amount overpaid; and
 (b) the individual is not entitled to a credit under section 18‑15 in respect of the amount overpaid.

14‑180  Application of certain provisions of Division 83A of the Income Tax Assessment