Taxation Administration Act 1953

The Commissioner may estimate the unpaid and overdue amount of a liability (the underlying liability) of yours:

under section 16‑70 in this Schedule (requirement to pay to the Commissioner amounts you have withheld under the Pay as you go withholding rules); or

to pay superannuation guarantee charge for a *QE day under section 16A of the Superannuation Guarantee (Administration) Act 1992, to the extent the superannuation guarantee charge has not been assessed before the Commissioner makes the estimate; or

to pay a *net amount for a *tax period, to the extent that the net amount has not been assessed before the Commissioner makes the estimate.

For the purposes of this Division, your superannuation guarantee charge for a *QE day is treated as being payable on the first day after the end of the usual period (within the meaning of the Superannuation Guarantee (Administration) Act 1992) for the QE day, even if the charge has not yet been assessed under that Act.

For the purposes of this Division, if you have a *net amount for a *tax period:

you are treated as being liable to pay that net amount; and

that liability is treated as having arisen on the day by which you must give your *GST return for the tax period to the Commissioner in accordance with Division 31 of the *GST Act; and

that liability is treated as being payable on that day; and

the entire amount of that liability is treated as being unpaid.

The amount of the estimate must be what the Commissioner thinks is reasonable.

In making the estimate, the Commissioner may have regard to anything he or she thinks relevant.

In the case of an underlying liability under section 16‑70 (requirement to pay to the Commissioner amounts you have withheld under the Pay as you go withholding rules), the Commissioner may have regard to information about amounts you withheld under the Pay as you go rules before the period in relation to which the underlying liability arose.

In the case of an underlying liability to pay superannuation guarantee charge for a QE day, the Commissioner may have regard to information about your contributions to RSAs and complying superannuation funds for earlier QE days.

While the estimate is in force, the Commissioner cannot make another estimate relating to the underlying liability.

For the purposes of subsection (4), the estimate is in force if:

the Commissioner has given you notice of the estimate; and

the estimate has not been revoked; and

your liability to pay the estimate has not been discharged.