Document ID: chunk:federal_register_of_legislation:C2012A00026:clause:1_19:p2
Version: federal_register_of_legislation:C2012A00026
Segment Type: clause
Provision Reference: sch 1 cl 19 (pt 2/3)
Character Range: 27646–30175

pay under subsection (3) is due and payable at the same time as the income tax the person must pay for the financial year is due and payable under section 5‑5 of the Income Tax Assessment Act 1997. For the purposes of determining that time, assume that the person must pay income tax for the financial year and that the Commissioner of Taxation makes an assessment of the income tax.
Note: The liability is a tax‑related liability: see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 for collection and recovery provisions.
 (7) If the person is dissatisfied with the notice under subsection (4), he or she may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953.

Reallocation of liability between spouses
 (8) Subsection (10) applies if:
 (a) a person (the first person) is a *PHIIB in respect of the premium; and
 (b) the first person is, on the last day of the financial year, married (within the meaning of the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999; and
 (c) the person to whom the first person is married is also a PHIIB in respect of the premium; and
 (d) either:
 (i) the first person has made a choice under section 61‑215 of the Income Tax Assessment Act 1997 in relation to the *income year corresponding to the financial year mentioned in subsection (1); or
 (ii) the requirement in subsection (9) is satisfied.
 (9) The requirement in this subsection is satisfied if:
 (a) during an *income year (the lodgement year), the first person lodges his or her income tax return for the income year (the return year) corresponding to the financial year mentioned in subsection (1); and
 (b) the person to whom the first person is married does not lodge his or her income tax return for the return year before the end of the lodgement year (whether or not he or she is required to lodge such a return).
 (10) If this subsection applies:
 (a) the amount (if any) that the person to whom the first person is married is liable to pay under subsection (3) in respect of the premium is reduced to nil; and
 (b) the first person's liability under subsection (3) is increased by that amount.

282‑19  When general interest charge payable
 (1) If:
 (a) a person is liable under section 282‑18 to pay an amount; and
 (b) the whole or a part of the amount remains unpaid after the time by which the amount is due to be paid;
the person is liable to pay *general interest charge on the unpaid amount.
 (2) A person who is liable under this section to