Document ID: chunk:federal_register_of_legislation:C2016A00010:clause:1_3
Version: federal_register_of_legislation:C2016A00010
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 34154–34709

3                                                                 14‑200                                                  14‑205

When you must pay the amount
 (3) You must pay the amount to the Commissioner on or before the day you provide the *financial benefit.
Note: There are penalties for failing to pay the amount (see Division 16).
 (4) The amount to be paid to the Commissioner is:
 (a) unless paragraph (b) applies—an amount equal to 10% of the *market value of the *financial benefit; or
 (b) the varied amount applying under section 14‑235.