Document ID: chunk:federal_register_of_legislation:C2012C00706:clause:1_14:p3
Version: federal_register_of_legislation:C2012C00706
Segment Type: clause
Provision Reference: sch 1 cl 14 (pt 3/11)
Character Range: 21136–23821

happened:
 (i) the directors (within the meaning of the Corporations Act 2001) of the company caused the company to pay the total of the amounts mentioned in paragraph 18‑125(1)(c) to the Commissioner;
 (ii) the directors caused an administrator of the company to be appointed under section 436A, 436B or 436C of the Corporations Act 2001;
 (iii) the directors caused the company to begin to be wound up (within the meaning of that Act);
  or there were no reasonable steps the individual could have taken to ensure that any of those things happened.
 (3) In determining what are reasonable steps for the purposes of paragraph (2)(b), the Commissioner must have regard to:
 (a) when, and for how long, the individual was a director and took part in the management of the company; and
 (b) all other relevant circumstances.

Amount of reduction
 (4) The amount of the reduction is the amount stated in the notice.
 (5) In determining the amount to state in the notice, the Commissioner must have regard to:
 (a) in a case to which paragraph (2)(a) applies—when, and for how long, the individual could not have been expected to take part, and did not take part, in the management of the company; and
 (b) in a case to which paragraph (2)(b) applies—when, and for how long, the individual was a director and took part in the management of the company; and
 (c) in either case—what is fair and reasonable in the circumstances.

Effect of reduction
 (6) The amount of the *PAYG withholding non‑compliance tax the individual must pay is treated as always having been that amount as reduced under this section.

18‑135  Associates of directors of non‑complying companies

Liability to pay PAYG withholding non‑compliance tax
 (1) An individual must pay *PAYG withholding non‑compliance tax in relation to a company for an income year of the individual if:
 (a) at a time when another individual (the director) was a director (within the meaning of the Corporations Act 2001) of the company, the first individual was an *associate of the director; and
 (b) the company was required to pay to the Commissioner under subsection 16‑70(1) in this Schedule amounts:
 (i) the company withheld from *withholding payments the company made to any entities during the income year of the individual; and
 (ii) to which subsection (2) of this section applies; and
 (c) the company did not pay the total of those amounts to the Commissioner on or before the last day (the non‑compliance day) on or before which the company was required to pay any of those amounts to the Commissioner in accordance with subsection 16‑70(1); and
 (d) subsection (3) or (6) of this section applies; and
 (e) a credit to which