Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_143:p20
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 143 (pt 20/24)
Character Range: 1198406–1201198

to Division 268

268‑1  What this Division is about

      This Division enables the Commissioner to make an estimate of:
             (a) amounts not paid as required by Part 2‑5 of this Act (Pay as you go (PAYG) withholding); or
             (b) unpaid superannuation guarantee charge; or
             (c) net amounts in respect of GST, wine equalisation tax and luxury car tax;
      and to recover the amount of the estimate.
      If you are given an estimate, you are liable to pay the amount of the estimate. That liability is distinct from your liability to pay the amounts required by Part 2‑5 or the Superannuation Guarantee (Administration) Act 1992. In the case of an estimate of a net amount that has been assessed by the Commissioner, that liability is distinct from your liability to pay the amount of the assessment. However, you can ensure that the Commissioner does not require you to pay more than the relevant unpaid amounts.
      Other Divisions of this Part provide for the recovery of amounts payable under this Division.

Subdivision 268‑A—Object

Table of sections
268‑5 Object of Division

268‑5  Object of Division
  The object of this Division is to enable the Commissioner to take prompt and effective action to recover:
 (a) amounts not paid as required by Part 2‑5 (Pay as you go (PAYG) withholding); or
 (b) unpaid superannuation guarantee charge that has not been assessed; or
 (c) *net amounts under the *GST Act.

Subdivision 268‑B—Making estimates

Table of sections
268‑10 Commissioner may make estimate
268‑15 Notice of estimate

268‑10  Commissioner may make estimate

Estimate
 (1) The Commissioner may estimate the unpaid and overdue amount of a liability (the underlying liability) of yours:
 (a) under section 16‑70 in this Schedule (requirement to pay to the Commissioner amounts you have withheld under the Pay as you go withholding rules); or
 (b) to pay superannuation guarantee charge for a *quarter under section 16 of the Superannuation Guarantee (Administration) Act 1992, to the extent the superannuation guarantee charge has not been assessed before the Commissioner makes the estimate; or
 (c) to pay a *net amount for a *tax period, to the extent that the net amount has not been assessed before the Commissioner makes the estimate.
 (1A) For the purposes of this Division, your superannuation guarantee charge for a *quarter is treated as being payable on the day by which you must lodge a superannuation guarantee statement for the quarter under section 33 of the Superannuation Guarantee (Administration) Act 1992, even if, on that day, the charge has not been assessed under that Act.
 (1B) For the purposes of this Division, if you have a *net amount for a *tax period:
 (a) you are treated as being liable to pay that net amount;