Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This Subdivision applies if a company incorporated under the Corporations Act 2001 has:
(a) made one or more deductions having a particular due date, for the purposes of Division 1AA, 2, 3A, 3B or 4; or
(b) withheld one or more amounts having a particular due date, for the purposes of Division 12 in Schedule 1 to the Taxation Administration Act 1953 ; or
(ba) received one or more alienated personal services payments on a particular day in relation to which it is required to pay an amount to the Commissioner under Division 13 in Schedule 1 to the Taxation Administration Act 1953 , and has not paid that amount or those amounts.
(c) provided one or more non‑cash benefits on a particular day in relation to which it is required to pay an amount to the Commissioner under Division 14 in Schedule 1 to the Taxation Administration Act 1953 , and has not paid that amount or those amounts.
(2) The earliest day on which the company, for the purposes of one of those Divisions (other than Division 13 or 14 in Schedule 1 to the Taxation Administration Act 1953 ):
(a) made a deduction that has that particular due date; or
(b) withheld an amount that has that particular due date;
is called the first deduction day .
(3) That due date is called the due date .
(4) In this section, alienated personal services payment and non‑cash benefit have the meanings given by subsection 995‑1(1) of the Income Tax Assessment Act 1997 .