Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p17
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 17/79)
Character Range: 4874004–4876711

you; or
 (b) section 313‑40 applies to you and you do not notify the Commissioner in accordance with that section; or
 (c) section 313‑50 applies to you and you do not notify the Commissioner in accordance with that section.
Note 1: The amount of the tax is set out in the First Home Super Saver Tax Act 2017.
Note 2: Section 313‑40 is about purchasing or constructing a residential premises. Section 313‑50 is about making one or more non‑concessional contributions.

313‑65  When tax is payable—original assessments
  Your *assessed first home super saver tax is due and payable at the end of 21 days after the Commissioner gives you notice of the assessment of the amount of the *first home super saver tax.
Note: For assessments of first home super saver tax, see Division 155 in Schedule 1 to the Taxation Administration Act 1953.

313‑70  When tax is payable—amended assessments
  If the Commissioner amends your assessment, any extra *assessed first home super saver tax resulting from the amendment is due and payable 21 days after the day the Commissioner gives you notice of the amended assessment.

313‑75  General interest charge
  If an amount of *assessed first home super saver tax that you are liable to pay remains unpaid after the time by which it is due to be paid, you are liable to pay the *general interest charge on the unpaid amount for each day in the period that:
 (a) begins on the day on which the amount was due to be paid; and
 (b) ends on the last day on which, at the end of the day, any of the following remains unpaid:
 (i) the assessed first home super saver tax;
 (ii) general interest charge on any of the assessed first home super saver tax.
Note: The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953.

Subdivision 313‑F—Review of decisions

Guide to Subdivision 313‑F

313‑80  What this Subdivision is about
      You may object against particular decisions made under this Division.

Table of sections

Operative provisions
313‑85 Review rights for decisions made under this Division

Operative provisions

313‑85  Review rights for decisions made under this Division
 (1) If:
 (a) you requested the Commissioner to allow a longer period under:
 (i) subsection 313‑35(2) (for entering into a contract to purchase or construct a *residential premises); or
 (ii) subsection 313‑40(2) or 313‑50(3) (for notifying the Commissioner of matters); and
 (b) you are dissatisfied with:
 (i) a decision under that subsection allowing a longer period; or
 (ii) a decision the Commissioner makes not to allow a longer period;
you may object against the decision in the manner set out in Part IVC of the Taxation Administration Act 1953.