Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p37
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 37/43)
Character Range: 649049–651702

been required to pay the *PAYG withholding non‑compliance tax in relation to the company for the income year; or
 (ii) the amount of PAYG withholding non‑compliance tax the individual would have been required to pay would have been less than the actual amount of PAYG withholding non‑compliance tax.
 (6) The amount of the *PAYG withholding non‑compliance tax the individual must pay is reduced:
 (a) in a case to which subparagraph (5)(b)(i) applies—to nil; or
 (b) otherwise—to the amount of PAYG withholding non‑compliance tax the individual would have been required to pay as mentioned in subparagraph (5)(b)(ii).
 (7) The amount of the *PAYG withholding non‑compliance tax the individual must pay is treated as always having been that amount as reduced under subsection (6).

18‑145  When PAYG withholding non‑compliance tax must be paid
 (1) The *PAYG withholding non‑compliance tax an individual must pay for an income year is due and payable at the earliest time any of the income tax the individual must pay for the *financial year to which the income year relates is due and payable.
Note: Division 5 of the Income Tax Assessment Act 1997 explains how to work out when to pay your income tax.
 (2) For the purposes of subsection (1), if the individual is not required to pay income tax for the *financial year:
 (a) treat the individual as being required to pay income tax for the financial year; and
 (b) if the Commissioner has made an assessment that the income tax the individual is required to pay is nil—treat that assessment as being for an amount greater than nil.
Note: See Part 4‑15 in this Schedule for collection and recovery provisions.

18‑150  General interest charge payable on unpaid PAYG withholding non‑compliance tax
  If an amount of *PAYG withholding non‑compliance tax that an individual must pay to the Commissioner remains unpaid after the time by which it is due to be paid, the individual is liable to pay *general interest charge on the unpaid amount of tax for each day in the period that:
 (a) started at the beginning of the day by which the unpaid amount of tax was due to be paid; and
 (b) finishes at the end of the last day, at the end of which, any of the following remains unpaid:
 (i) the unpaid amount of tax;
 (ii) general interest charge on any of the unpaid amount of tax.

18‑155  Validity of decisions and evidence
  Section 175 of the Income Tax Assessment Act 1936 (validity) applies to a decision of the Commissioner under section 18‑140 in this Schedule in the same way as it applies to an assessment.

18‑160  Rights of indemnity and contribution
 (1) This section applies if an individual must