If your assessed income tax liability exceeds the credits available to you under the PAYG system, this Division explains when you must pay the excess to the Commissioner.

If your assessment is amended so that you must pay income tax, or pay more income tax than under the previous assessment, this Division explains:

  (a)   when you must pay the additional tax; and

  (b)   when any associated interest charges must be paid.

  Note:   For provisions about the collection and recovery of income tax and other tax - related liabilities, see Part   4 - 15 in Schedule   1 to the Taxation Administration Act 1953 .