Document ID: chunk:federal_register_of_legislation:C2012C00706:clause:1_14:p5
Version: federal_register_of_legislation:C2012C00706
Segment Type: clause
Provision Reference: sch 1 cl 14 (pt 5/11)
Character Range: 26097–28877

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, the Australian Securities and Investments Commission 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;
 (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 company.

Amount of tax
 (7) The amount of the *PAYG withholding non‑compliance tax the individual must pay is the lesser of:
  (a) the extent of the credit mentioned in paragraph (1)(e); and
 (b) the total amount the company did not pay to the Commissioner as mentioned in paragraph (1)(c).

18‑140  Notices

Notices
 (1) The Commissioner must not commence proceedings to recover:
 (a) the *PAYG withholding non‑compliance tax an individual must pay for an income year in relation to a company as mentioned in section 18‑125 or 18‑135; or
 (b) any related *general interest charge payable under section 18‑150;
unless, after the non‑compliance day mentioned in section 18‑125 or 18‑135, the Commissioner gives a written notice to the individual under this section.
 (2) The Commissioner may only give the notice if the Commissioner is satisfied, on the basis of information available to the Commissioner, that it is fair and reasonable for the individual to pay *PAYG withholding non‑compliance tax in relation to the company for the income year.
 (3) The Commissioner must not give the notice on a day if, on that day:
 (a) the individual; or
 (b) in a case to which section 18‑135 applies—the director mentioned in that section;
is liable to pay to the Commissioner a penalty under Division 269 because the company has not complied with the obligation mentioned in item 1 of the table in subsection 269‑10(1) to pay to the Commissioner an