CTHIn ForceAct
Taxation Administration Act 1953
18‑145 When PAYG withholding non‑complia18‑145 When PAYG withholding non‑compliance tax must be paid
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#### 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.