Taxation Administration Act 1953
18‑165 Credits for later compliance—scop18‑165 Credits for later compliance—scope
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18‑165 Credits for later compliance—scope
Sections 18‑170, 18‑175 and 18‑180 apply if: (a) an individual must pay *PAYG withholding non‑compliance tax in relation to a company for an income year because the company did not pay to the Commissioner the total of the amounts mentioned in paragraph 18‑125(1)(c) or 18‑135(1)(c); and (b) the Commissioner gives to the individual a notice under section 18‑140 on a particular day (the tax notice day) in relation to the PAYG withholding non‑compliance tax the individual must pay; and (c) on or after the tax notice day, the company’s liability to pay the total of the amounts to the Commissioner is discharged to any extent.