Taxation Administration Act 1953

s 250-10 — Summary of tax ‑ related liabilities

(1) The following table is an index of each tax ‑ related liability under the Income Tax Assessment Act 1936 . The key provision for the liability, as set out in the table, specifies when the liability becomes due and payable. Note 1: The Commissioner may vary the time at which the amount becomes due and payable. See Subdivision 255 ‑ B. Note 2: Members and former members of consolidated groups and MEC groups may be jointly and severally liable to pay certain tax ‑ related liabilities related to the group’s activities (see Division 721 of the Income Tax Assessment Act 1997 ). Tax ‑ related liabilities under the Income Tax Assessment Act 1936 Item Topic Provision 5 trustee beneficiary non ‑ disclosure tax 102UO 10 withholding tax on dividend, interest or royalty 128C(1) 15 special tax payable on dealings by offshore banking units 128NB(3) 20 mining withholding tax 128W(1) 50 late lodgment penalty former subsection 163A(3) 70 excessive tax offset refunds 172A(2) 75 shortfall interest charge for excessive tax offset refunds 172A(2A) 80 diverted profits tax subsection 177P(3) 85 shortfall interest charge for diverted profits tax section 177R 90 family trust distribution tax 271 ‑ 75 in Schedule 2F 100 interest payable under section 102AAM (about distributions from non ‑ resident trust estates) 5 ‑ 5 of the Income Tax Assessment Act 1997 (2) The following table is an index of each tax ‑ related liability under other Acts. The key provision for the liability, as set out in the table, specifies when the liability becomes due and payable. Note 1: The Commissioner may vary the time at which the amount becomes due and payable. See Subdivision 255 ‑ B. Note 2: Members and former members of consolidated groups and MEC groups may be jointly and severally liable to pay certain tax ‑ related liabilities related to the group’s activities (see Division 721 of the Income Tax Assessment Act 1997 ). Note 3: Companies that are or were members of the same wholly ‑ owned group as an NZ franking company may be jointly and severally liable to pay certain tax ‑ related liabilities of the NZ franking company (see Division 220 of the Income Tax Assessment Act 1997 ). Note 4: Penalties under Division 175 of the Australian Charities and Not ‑ for ‑ profits Commission Act 2012 , and related general interest charge, are treated in the same way as tax ‑ related liabilities: see subsection 175 ‑ 70(2) of that Act. Note 5: A liability for a fee that is due and payable under subsection 113(5) of the Foreign Acquisitions and Takeovers Act 1975 is a tax ‑ related liability if the power of the Treasurer to recover the fee under that subsection is delegated to the Commissioner of Taxation under section 137 of that Act (see subsections 138(1) and (2) of that Act). Tax ‑ related liabilities under other legislation Item Topic Provision Act 5 assessed net amount, including amounts in respect of luxury car tax and wine equalisation tax 33 ‑ 3, 33 ‑ 5, 35 ‑ 5(2) A New Tax System (Goods and Services Tax) Act 1999 10 amount of assessed GST on importations 33 ‑ 15 A New Tax System (Goods and Services Tax) Act 1999 12A assessed GST on supplies made in settlement of claims under insurance policies 78 ‑ 90 A New Tax System (Goods and Services Tax) Act 1999 12B assessed GST on supplies made in satisfaction of debts 105 ‑ 20 A New Tax System (Goods and Services Tax) Act 1999 13 repayments of amounts paid under tourist refund scheme 168 ‑ 10 A New Tax System (Goods and Services Tax) Act 1999 15 amount of assessed luxury car tax on importation 13 ‑ 20 A New Tax System (Luxury Car Tax) Act 1999 16 excess luxury car tax credits 17 ‑ 15 A New Tax System (Luxury Car Tax) Act 1999 18 excess wine tax credits 17 ‑ 25 A New Tax System (Wine Equalisation Tax) Act 1999 20 amount of assessed wine tax on customs dealings 23 ‑ 5 A New Tax System (Wine Equalisation Tax) Act 1999 21 repayments of amounts paid under tourist refund scheme 25 ‑ 10 A New Tax System (Wine Equalisation Tax) Act 1999 22A amount of advance to be repaid 14A Diesel and Alternative Fuels Grants Scheme Act 1999 22B amount payable as a result of an amended assessment 15E Diesel and Alternative Fuels Grants Scheme Act 1999 24 excise duty 54 Excise Act 1901 24A accounting for excisable goods 60(1), (1A), (1B) and (1C) Excise Act 1901 24B tobacco leaf stock deficiency 77AA Excise Act 1901 24C accounting for spirit 77FH Excise Act 1901 24CA penalty for using LPG for excisable LPG use 77M Excise Act 1901 24D fee for an action that does not relate to an application or a notice 113(5) Foreign Acquisitions and Takeovers Act 1975 (but see note 5 to this subsection) 24E vacancy fee 115F Foreign Acquisitions and Takeovers Act 1975 25 fringe benefits tax 90 Fringe Benefits Tax Assessment Act 1986 35 fringe benefits tax instalments 103 Fringe Benefits Tax Assessment Act 1986 36 assessed net fuel amount 61 ‑ 5(2), 61 ‑ 10 Fuel Tax Act 2006 36A compulsory repayment amount under the Higher Education Support Act 2003 5 ‑ 5 Income Tax Assessment Act 1997 36AA compulsory VETSL repayment amount under the VET Student Loans Act 2016 5 ‑ 5 Income Tax Assessment Act 1997 36B compulsory SSL repayment amount under the Social Security Act 1991 5 ‑ 5 Income Tax Assessment Act 1997 36C compulsory ABSTUDY SSL repayment amount under the Student Assistance Act 1973 5 ‑ 5 Income Tax Assessment Act 1997 36D compulsory AASL repayment amount under the Australian Apprenticeship Support Loans Act 2014 5 ‑ 5 Income Tax Assessment Act 1997 37 income tax 5 ‑ 5 Income Tax Assessment Act 1997 37AA shortfall interest charge on income tax 5 ‑ 10 Income Tax Assessment Act 1997 37AB shortfall interest charge on excess non ‑ concessional contributions tax 5 ‑ 10 Income Tax Assessment Act 1997 37AC shortfall interest charge on Division 293 tax 5 ‑ 10 Income Tax Assessment Act 1997 37ACA shortfall interest charge on Division 296 tax 5 ‑ 10 Income Tax Assessment Act 1997 37AD build to rent development misuse tax 44 ‑ 40 and 44 ‑ 45 Income Tax Assessment Act 1997 37A untainting tax 197 ‑ 70 Income Tax Assessment Act 1997 38 franking tax 214 ‑ 150(1), (2), (3) and (4) Income Tax Assessment Act 1997 38B excess non ‑ concessional contributions tax 292 ‑ 385 Income Tax Assessment Act 1997 38BB Division 293 tax 293 ‑ 65 and 293 ‑ 70 Income Tax Assessment Act 1997 38BBA Division 296 tax 296 ‑ 205 and 296 ‑ 210 Income Tax Assessment Act 1997 38BC excess transfer balance tax 294 ‑ 240 and 294 ‑ 245 Income Tax Assessment Act 1997 38BD first home super saver tax 313 ‑ 65 and 313 ‑ 70 Income Tax Assessment Act 1997 38D excess exploration credit tax 418 ‑ 155 Income Tax Assessment Act 1997 39 TSA liability 721 ‑ 30 Income Tax Assessment Act 1997 39A managed investment trust withholding tax 840 ‑ 810(1) Income Tax Assessment Act 1997 39AA labour mobility program withholding tax 840 ‑ 910 Income Tax Assessment Act 1997 39B managed investment trust withholding tax 840 ‑ 810(1) Income Tax (Transitional Provisions) Act 1997 39C return of PPL superannuation contribution 115G(2) Paid Parental Leave Act 2010 39D return of underpaid amount of PPL superannuation contribution 115L(2) Paid Parental Leave Act 2010 39E Overpayments of PPL superannuation contribution 115P(3) Paid Parental Leave Act 2010 39F general interest charge relating to PPL superannuation contribution 115Q Paid Parental Leave Act 2010 40 petroleum resource rent tax 82 Petroleum Resource Rent Tax Assessment Act 1987 41 shortfall interest charge on petroleum resource rent tax 82 Petroleum Resource Rent Tax Assessment Act 1987 45 petroleum resource rent tax instalments 95 Petroleum Resource Rent Tax Assessment Act 1987 45A instalment transfer interest charge 98C(4) Petroleum Resource Rent Tax Assessment Act 1987 45B liability for excess private health insurance premium reduction or refund 282 ‑ 18 Private Health Insurance Act 2007 46 amount of advance to be repaid 13 Product Grants and Benefits Administration Act 2000 47 amount payable as a result of an amended assessment 20 Product Grants and Benefits Administration Act 2000 48 penalty under section 35 36 Product Grants and Benefits Administration Act 2000 50 superannuation contributions surcharge 15(3) Superannuation Contributions Tax (Assessment and Collection) Act 1997 55 superannuation contributions surcharge 15(8) Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 60 superannuation guarantee charge 46 Superannuation Guarantee (Administration) Act 1992 60 superannuation guarantee charge 36 Superannuation Guarantee (Administration) Act 1992 65 late or non ‑ payment of superannuation guarantee charge 59D Superannuation Guarantee (Administration) Act 1992 67A payment of unclaimed money to the Commissioner 17 Superannuation (Unclaimed Money and Lost Members) Act 1999 67B payment from Commissioner that cannot be credited 18C Superannuation (Unclaimed Money and Lost Members) Act 1999 68 payment in respect of a superannuation interest to the Commissioner 20F Superannuation (Unclaimed Money and Lost Members) Act 1999 69 repayment of Commissioner’s payment 20M Superannuation (Unclaimed Money and Lost Members) Act 1999 69AA payment of value of inactive low ‑ balance accounts to the Commissioner 20QD Superannuation (Unclaimed Money and Lost Members) Act 1999 69AB payment from Commissioner that cannot be credited 20QL Superannuation (Unclaimed Money and Lost Members) Act 1999 69AC payment of value of eligible rollover fund accounts to the Commissioner 21C Superannuation (Unclaimed Money and Lost Members) Act 1999 69AD payment from Commissioner that cannot be credited 21H Superannuation (Unclaimed Money and Lost Members) Act 1999 69AE payment of amounts to the Commissioner 22 Superannuation (Unclaimed Money and Lost Members) Act 1999 69AF payment from Commissioner that cannot be credited 22F Superannuation (Unclaimed Money and Lost Members) Act 1999 69A payment of value of lost member accounts to the Commissioner 24E Superannuation (Unclaimed Money and Lost Members) Act 1999 69B payment from Commissioner that cannot be credited 24L Superannuation (Unclaimed Money and Lost Members) Act 1999 69BA payment from Commissioner that cannot be credited 24NB Superannuation (Unclaimed Money and Lost Members) Act 1999 70 general interest charge 8AAE Taxation Administration Act 1953 85 RBA deficit debt 8AAZH(1) Taxation Administration Act 1953 90 administrative overpayment made by Commissioner 8AAZN Taxation Administration Act 1953 95 TFN withholding tax 14 ‑ 55 in Schedule 1 Taxation Administration Act 1953 100 TFN withholding tax (ESS) 14 ‑ 155 in Schedule 1 Taxation Administration Act 1953 101 payment of amount to Commissioner 14 ‑ 200 or 14 ‑ 205 in Schedule 1 Taxation Administration Act 1953 105 payment of withheld amount to Commissioner 16 ‑ 75 in Schedule 1 Taxation Administration Act 1953 110 PAYG withholding non ‑ compliance tax 18 ‑ 145 in Schedule 1 Taxation Administration Act 1953 115 quarterly PAYG instalment 45 ‑ 61 in Schedule 1 Taxation Administration Act 1953 115A monthly PAYG instalment 45 ‑ 67 in Schedule 1 Taxation Administration Act 1953 120 annual PAYG instalment 45 ‑ 70 in Schedule 1 Taxation Administration Act 1953 125 general interest charge on shortfall in quarterly instalment worked out on basis of varied rate 45 ‑ 230(4) in Schedule 1 Taxation Administration Act 1953 130 general interest charge on shortfall in quarterly instalment worked out on basis of estimated benchmark tax 45 ‑ 232 in Schedule 1 Taxation Administration Act 1953 135 general interest charge on shortfall in annual instalment 45 ‑ 235(5) in Schedule 1 Taxation Administration Act 1953 135R amount in accordance with excess superannuation contributions release authority 131 ‑ 35 in Schedule 1 Taxation Administration Act 1953 136 amount of major bank levy 115 ‑ 10 in Schedule 1 Taxation Administration Act 1953 136AA amount of Laminaria and Corallina decommissioning levy 125 ‑ 10 in Schedule 1 Taxation Administration Act 1953 136AB shortfall interest charge on Laminaria and Corallina decommissioning levy 125 ‑ 10 in Schedule 1 Taxation Administration Act 1953 136AC Australian IIR/UTPR tax 127 ‑ 70 in Schedule 1 Taxation Administration Act 1953 136AD Australian DMT tax 127 ‑ 70 in Schedule 1 Taxation Administration Act 1953 136AE shortfall interest charge on Australian IIR/UTPR tax 127 ‑ 70 in Schedule 1 Taxation Administration Act 1953 136AF shortfall interest charge on Australian DMT tax 127 ‑ 70 in Schedule 1 Taxation Administration Act 1953 136A debt account discharge liability 133 ‑ 105 in Schedule 1 Taxation Administration Act 1953 136B Division 296 debt account discharge liability 134 ‑ 105 in Schedule 1 Taxation Administration Act 1953 137 amount to be recovered from a debtor under a registered foreign revenue claim 263 ‑ 30 in Schedule 1 Taxation Administration Act 1953 138 estimate of payable amounts 268 ‑ 20 in Schedule 1 Taxation Administration Act 1953 139 penalty under Subdivision 269 ‑ B 269 ‑ 20 in Schedule 1 Taxation Administration Act 1953 140 administrative penalties 298 ‑ 15 in Schedule 1 Taxation Administration Act 1953 142 cash flow boost overpayments subsection 9(3) Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 143 overpayments of Coronavirus economic response payments subsection 9(3) Coronavirus Economic Response Package (Payments and Benefits) Act 2020

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 60 of 2000, effective 19 June 2000 (s 2) | Amended by No 77 of 2000, effective sch 2: 30 June 2000 (s 2(1)) | Amended by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 25 of 2001, effective sch 7 (items 28 ‑ 37): 4 May 2001 (s 2(1)(b)) | Amended by No 73 of 2001, effective sch 1 (items 21, 22, 58 ‑ 62(1)), sch 2 (items 1 ‑ 40, 53, 86 ‑ 95(1)), sch 3 (items 20 ‑ 33), sch 4 (items 1, 10), sch 5: 30 June 2001 (s 2(1)) sch 2 (items 48 ‑ 52): 1 Jan 2001 (s 2(2)) sch 3 (items 35, 36): 1 Apr 2001 (s 2(3)) | Amended by No 16 of 2003, effective sch 4 (items 8 ‑ 10), sch 6 (items 11, 12), sch 14 (items 8 ‑ 12), sch 23 (item 14), sch 24 (items 1 ‑ 19): 24 Oct 2002 (s 2(1) items 3, 4, 9, 13, 14) sch 28 (items 14 ‑ 18, 19(3)): 29 June 2002 (s 2(1) items 17, 19) | Amended by No 54 of 2003, effective 1 July 2003 | Amended by No 66 of 2003, effective sch 3 (items 134 ‑ 139, 140(1)), sch 5, sch 6 (items 2, 3): Royal Assent | Amended by No 101 of 2003, effective sch 6 (item 32): 10 Dec 1999 (s 2(1) item 28) sch 6 (item 33): 1 July 2000 (s 2(1) item 29) sch 6 (items 34, 35): 14 Oct 2003 (s 2(1) items 30, 31) | Amended by No 75 of 2005, effective 29 June 2005 | Amended by No 58 of 2006, effective sch 7 (items 131 ‑ 169, 217 ‑ 219): 22 June 2006 (s 2(1) items 6, 24) | Amended by No 73 of 2006, effective sch 5 (items 39 ‑ 60, 160 ‑ 165): 1 July 2006 (s 2(1) items 18, 19, 21) | Amended by No 74 of 2006, effective sch 1 (items 97 ‑ 100): 1 July 2006 | Amended by No 78 of 2006, effective sch 1 (items 11, 12), sch 4 (items 25 ‑ 38): 1 July 2006 | Amended by No 80 of 2006, effective sch 4 (items 10 ‑ 14), sch 6 (items 10, 11), sch 7 (items 4 ‑ 6): Royal Assent | Amended by No 100 of 2006, effective 14 Sept 2006 | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 15 of 2007, effective sch 1 (items 366 ‑ 393, 406(1) ‑ (3)), sch 3 (items 61 ‑ 66), sch 4 (item 12): 15 Mar 2007 (s 2(1) items 2, 8, 12) | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6) | Amended by No 32 of 2008, effective sch 1 (items 1, 24 ‑ 58): Royal Assent | Amended by No 45 of 2008, effective sch 1 (items 53 ‑ 66), sch 4 (item 64), sch 6 (items 18 ‑ 21), sch 7 (item 56): 26 June 2008 | Amended by No 97 of 2008, effective sch 3 (items 177 ‑ 185): Royal Assent | Amended by No 151 of 2008, effective sch 1 (items 23 ‑ 26): 18 Dec 2008 ( see F2008L04636) | Amended by No 6 of 2009, effective sch 1 (items 5 ‑ 7): 18 Feb 2009 ( see s 2(1)) | Amended by No 27 of 2009, effective sch 1 (items 1 ‑ 3, 5): Royal Assent sch 1 (item 4): 1 July 2013 sch 2 (items 64 ‑ 66), sch 3 (items 11 ‑ 18, 102(1)): 27 Mar 2009 | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent | Amended by No 133 of 2009, effective sch 1 (items 2 ‑ 5, 78 ‑ 82, 86, 87): 14 Dec 2009 sch 3 (items 41 ‑ 45): Royal Assent | Amended by No 20 of 2010, effective sch 1 (items 15, 16, 18 ‑ 20), sch 3 (items 30, 31), sch 5 (items 8 ‑ 11): Royal Assent sch 2 (items 19 ‑ 22, 23(1)): 1 July 2010 | Amended by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 68 of 2011, effective sch 1 (item 36): 1 Dec 2011 | Amended by No 14 of 2012, effective sch 1, sch 2 (items 1 ‑ 9): 1 July 2012 (s 2(1) items 2, 3) sch 2 (items 17 ‑ 28): never commenced (s 2(1) item 4) | Amended by No 26 of 2012, effective sch 1 (items 41, 42, 48(1)): 1 July 2012 | Amended by No 39 of 2012, effective sch 1 (items 1, 2, 29, 190 ‑ 223, 231 ‑ 240): 1 July 2012 (s 2(1) item 2) sch 1 (items 255 ‑ 264): 1 Jan 2017 (s 2(1) item 3) sch 4 (items 19 ‑ 24): 15 Apr 2012 (s 2(1) item 8) | Amended by No 58 of 2012, effective sch 1 (items 8 ‑ 28): 21 June 2012 ( see s 2(1)) | Amended by No 75 of 2012, effective sch 4 (items 13 ‑ 16, 20), sch 5, sch 7: Royal Assent | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5) | Amended by No 82 of 2013, effective sch 3 (items 2 ‑ 5, 14 ‑ 37, 39): 28 June 2013 (s 2) | Amended by No 88 of 2013, effective sch 5 (items 22 ‑ 27): 1 July 2013 (s 2(1) item 10) sch 6 (items 44 ‑ 48, 66): 29 June 2013 (s 2(1) item 14) sch 7 (items 167 ‑ 183): 1 July 2012 (s 2(1) item 11) sch 7 (item 225): 28 June 2013 (s 2(1) item 23) | Amended by No 118 of 2013, effective sch 1 (items 2, 29 ‑ 36, 81 ‑ 84, 101 ‑ 110): 29 June 2013 (s 2(1) items 2, 10, 11) | Amended by No 124 of 2013, effective sch 1 (items 1 ‑ 36, 45 ‑ 49), sch 5 (items 1 ‑ 6, 8): 29 June 2013 (s 2(1) items 2, 10) sch 11 (items 26, 27): 30 June 2013 (s 2(1) item 17) | Amended by No 32 of 2014, effective sch 1(items 2 ‑ 4, 10): 28 May 2014 (s 2(1) item 2) | Amended by No 82 of 2014, effective sch 1 (items 8 ‑ 24): 18 July 2014 (s 2(1) item 2) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Amended by No 2 of 2015, effective sch 2 (items 8 ‑ 20, 72, 73, 90 ‑ 99), sch 4 (items 75 ‑ 79): 25 Feb 2015 (s 2(1) items 3, 5, 6) sch 2 (items 66 ‑ 71): 1 July 2015 (s 2(1) item 4) | Amended by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14) | Amended by No 70 of 2015, effective sch 1 (items 151 ‑ 174, 195 ‑ 205): 1 July 2015 (s 2(1) items 3, 6) sch 6 (items 51 ‑ 59): 25 June 2015 (s 2(1) item 17) | Amended by No 169 of 2015, effective sch 1 (items 82 ‑ 99, 111): 1 Jan 2016 (s 2(1) item 2) | Amended by No 10 of 2016, effective sch 2 (item 31): 5 May 2016 (s 2(1) item 5) | Amended by No 81 of 2016, effective sch 1 (items 10 ‑ 25, 33, 36), sch 2 (items 19, 20), sch 10 (items 55 ‑ 65, 86 ‑ 93): 1 Jan 2017 (s 2(1) items 2, 6) sch 10 (items 1, 29 ‑ 47, 49 ‑ 54): 1 July 2018 (s 2(1) item 5) | Amended by No 27 of 2017, effective sch 1 (items 44 ‑ 49, 52), sch 2: 1 July 2017 (s 2(1) items 4, 5) | Amended by No 64 of 2017, effective sch 1 (items 14 ‑ 23): 24 June 2017 (s 2(1) item 2) | Amended by No 126 of 2017, effective sch 3 (items 10 ‑ 12): 15 Dec 2017 (s 2(1) item 3) | Amended by No 132 of 2017, effective sch 1 (items 1 ‑ 5, 13 ‑ 20): 1 July 2018 (s 2(1) item 2) sch 2 (items 6, 7): 1 Jan 2018 (s 2(1) item 3) | Amended by No 4 of 2018, effective sch 6 (items 21 ‑ 27): 21 Feb 2018 (s 2(1) item 1) | Amended by No 23 of 2018, effective sch 1 (items 72, 73), sch 5 (items 1 ‑ 4, 12 ‑ 28): 1 Apr 2018 (s 2(1) items 8, 12) sch 1 (items 75 ‑ 79): 30 Mar 2018 (s 2(1) item 9) | Amended by No 116 of 2018, effective sch 1 (items 47 ‑ 60): 1 July 2019 (s 2(1) items 10 ‑ 12) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 16 of 2019, effective sch 3 (items 34 ‑ 38): 13 Mar 2019 (s 2(1) item 2) | Amended by No 22 of 2020, effective sch 3 (items 4, 5): 24 Mar 2020 (s 2(1) item 3) | Amended by No 38 of 2020, effective sch 2 (items 8 ‑ 13), sch 7 (items 1, 2): 9 Apr 2020 (s 2(1) items 4, 13) sch 7 (item 3): 1 July 2023 (s 2(1) item 14) | Amended by No 24 of 2021, effective sch 1 (items 46, 47): 23 Mar 2021 (s 2(1) item 2) sch 2 (items 32, 33): 29 Mar 2021 (s 2(1) item 3) | Amended by No 45 of 2021, effective sch 2 (items 5 ‑ 12, 14): 1 July 2021 (s 2(1) item 2) | Amended by No 24 of 2022, effective sch 1 (items 7 ‑ 21): 2 Apr 2022 (s 2(1) item 1) | Amended by No 75 of 2022, effective sch 2 (items 2 ‑ 4): 6 Dec 2022 (s 2(1) item 3) sch 4 (items 23 ‑ 38): 1 July 2022 (s 2(1) item 4) | Amended by No 61 of 2023, effective sch 1 (items 137 ‑ 148, 156 ‑ ‑ 165): 1 Jan 2024 (s 2(1) item 1) | Amended by No 90 of 2024, effective sch 2 (items 7, 8): 2 Oct 2024 (s 2(1) item 1) | Amended by No 134 of 2024, effective sch 1 (items 32 ‑ 64, 68, 69): 11 Dec 2024 (s 2(1) item 1) | Amended by No 138 of 2024, effective sch 1 (items 13 ‑ 25), sch 4: 1 Jan 2025 (s 2(1) items 2, 5) | Amended by No 9 of 2025, effective sch 1 (items 5 ‑ 7): 1 Jan 2026 (s 2(1) item 2) sch 1 (items 14 ‑ 21), sch 2 (item 15): 1 Apr 2025 (s 2(1) items 3, 5) | Amended by No 57 of 2025, effective sch 1 (items 151 ‑ 181, 183): 1 July 2026 (s 2(1) item 1) | Amended by No 8 of 2026, effective sch 1 (items 61 ‑ 91), sch 2 (item 11): 1 Apr 2026 (s 2(1) items 2, 3)

s 250-25 — Object

The object of this Part is to ensure that unpaid amounts of * tax ‑ related liabilities and other related amounts are collected or recovered in a timely manner.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 255-1 — Meaning of tax ‑ related liability

(1) A tax ‑ related liability is a pecuniary liability to the Commonwealth arising directly under a * taxation law (including a liability the amount of which is not yet due and payable). Note 1: See section 250 ‑ 10 for an index of tax ‑ related liabilities. Note 2: A taxation law, or a provision of it, may be excluded from being applied to this Part. See section 265 ‑ 65. (2) A civil penalty under Division 290 of this Schedule or Part 5 of the Tax Agent Services Act 2009 is not a tax ‑ related liability .

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 32 of 2006, effective 6 Apr 2006 | Amended by No 114 of 2009, effective sch 1 (items 14 ‑ 26), sch 2: 1 Mar 2010 (s 2(1) items 2, 4)

s 255-5 — Recovering a tax ‑ related liability that is due and payable

(1) An amount of a * tax ‑ related liability that is due and payable: (a) is a debt due to the Commonwealth; and (b) is payable to the Commissioner. (2) The Commissioner, a * Second Commissioner or a * Deputy Commissioner may sue in his or her official name in a court of competent jurisdiction to recover an amount of a * tax ‑ related liability that remains unpaid after it has become due and payable. Note: The tables in section 250 ‑ 10 set out each provision that specifies when an amount of a tax ‑ related liability becomes due and payable. The Commissioner may vary that time under Subdivision 255 ‑ B.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 39 of 2012, effective sch 1 (items 1, 2, 29, 190 ‑ 223, 231 ‑ 240): 1 July 2012 (s 2(1) item 2) sch 1 (items 255 ‑ 264): 1 Jan 2017 (s 2(1) item 3) sch 4 (items 19 ‑ 24): 15 Apr 2012 (s 2(1) item 8)

s 255-10 — To defer the payment time

Deferrals for particular taxpayers (1) The Commissioner may, having regard to the circumstances of your particular case, defer the time at which an amount of a * tax ‑ related liability is, or would become, due and payable by you (whether or not the liability has already arisen). If the Commissioner does so, that time is varied accordingly. Note: General interest charge or any other relevant penalty, if applicable for any unpaid amount of the liability, will begin to accrue from the time as varied. See, for example, paragraph 5 ‑ 15(a) of the Income Tax Assessment Act 1997 . (2) The Commissioner must do so by written notice given to you. Deferrals for classes of taxpayers (2A) The Commissioner, having regard to the circumstances of the case, may, by notice published on the Australian Taxation Office website, defer the time at which amounts of * tax ‑ related liabilities are, or would become, due and payable by a class of taxpayers (whether or not the liabilities have already arisen). (2B) If the Commissioner does so, that time is varied accordingly. Note: General interest charge and any other relevant penalties, if applicable for any unpaid amounts of the liabilities, will begin to accrue from the time as varied. See, for example, paragraph 5 ‑ 15(a) of the Income Tax Assessment Act 1997 . (2C) A notice published under subsection (2A) is not a legislative instrument. Deferral does not affect time for giving form (3) A deferral under this section does not defer the time for giving an * approved form to the Commissioner. Note: Section 388 ‑ 55 allows the Commissioner to defer the time for giving an approved form.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 255-15 — To permit payments by instalments

(1) The Commissioner may, having regard to the circumstances of your particular case, permit you to pay an amount of a * tax ‑ related liability by instalments under an * arrangement between you and the Commissioner (whether or not the liability has already arisen). (2) The * arrangement does not vary the time at which the amount is due and payable. Note: Despite an arrangement under this section, any general interest charge or other relevant penalty, if applicable for any unpaid amount of the liability, begins to accrue when the liability is due and payable under the relevant taxation law, or at that time as varied under section 255 ‑ 10 or 255 ‑ 20.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 255-20 — To bring forward the payment time in certain cases

(1) If the Commissioner reasonably believes that you may leave Australia before the time at which an amount of a * tax ‑ related liability becomes due and payable by you, the Commissioner may bring that time forward. If the Commissioner does so, that time is varied accordingly. Note: General interest charge or any other relevant penalty, if applicable for any unpaid amount of the liability, will begin to accrue from the time as varied. See, for example, paragraph 5 ‑ 15(a) of the Income Tax Assessment Act 1997 . (2) The Commissioner must do so by written notice given to you.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 255-35 — What this Subdivision is about

This Subdivision deals with the service of documents on people who are absent from Australia or cannot be found. Table of sections Operative provisions 255 ‑ 40 Service of documents if person absent from Australia or cannot be found

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 64 of 2020, effective sch 3 (items 124 ‑ 145): 1 July 2020 (s 2(1) item 5) sch 3 (items 302 ‑ 321, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 255-40 — Service of documents if person absent from Australia or cannot be found

(1) This section applies if a document needs to be served on a person in respect of a proceeding to recover an amount of a * tax ‑ related liability, and the Commissioner, after making reasonable inquiries, is satisfied that: (a) the person is absent from Australia and does not have any agent in Australia on whom the document can be served; or (b) the person cannot be found. (2) The Commissioner may, without the court’s leave, serve the document by posting it, or a sealed copy of it, in a letter addressed to the person at any Australian address of the person (including the person’s Australian place of business or residence) that is last known to the Commissioner. (3) If the Commissioner, after making reasonable inquiries, is satisfied that the person has an address in a foreign country, a constituent part of a foreign country or a foreign territory (an overseas address ), the Commissioner may, without the court’s leave, serve the document on the person at that overseas address in accordance with an agreement between Australia and: (a) a foreign country or a constituent part of a foreign country; or (b) a foreign territory; that deals with the service of documents on tax matters.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 100 of 2006, effective 14 Sept 2006 | Amended by No 64 of 2020, effective sch 3 (items 124 ‑ 145): 1 July 2020 (s 2(1) item 5) sch 3 (items 302 ‑ 321, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 255-100 — Commissioner may require security deposit

(1) The Commissioner may require you to give security for the due payment of an existing or future * tax ‑ related liability of yours if: (a) the Commissioner has reason to believe that: (i) you are establishing or * carrying on an * enterprise in Australia; and (ii) you intend to carry on that enterprise for a limited time only; or (b) the Commissioner reasonably believes that the requirement is otherwise appropriate, having regard to all relevant circumstances. Note: A requirement to give security under this section is not a tax ‑ related liability. As such, the collection and recovery provisions in this Part do not apply to it. (2) The Commissioner may require you to give the security: (a) by way of a bond or deposit (including by way of payments in instalments); or (b) by any other means that the Commissioner reasonably believes is appropriate. (3) The Commissioner may require you to give security under this section: (a) at any time the Commissioner reasonably believes is appropriate; and (b) as often as the Commissioner reasonably believes is appropriate. Example: The Commissioner may require additional security if he or she reasonably believes that the original security requirement underestimated the amount of the likely tax ‑ related liability.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 255-105 — Notice of requirement to give security

Commissioner must give notice of requirement to give security (1) If the Commissioner requires you to give security under section 255 ‑ 100, he or she must give you written notice of the requirement. Content of notice (2) The notice must: (a) state that you are required to give the security to the Commissioner; and (b) explain why the Commissioner requires the security; and (c) set out the amount of the security; and (d) describe the means by which you are required to give the security under subsection 255 ‑ 100(2); and (e) specify the time by which you are required to give the security; and (f) explain how you may have the Commissioner’s decision to require you to give the security reviewed. (3) To avoid doubt, a single notice may relate to security for the payment of 2 or more existing or future * tax ‑ related liabilities, but must comply with subsection (2) in relation to each of them. When notice is given (4) Despite section 29 of the Acts Interpretation Act 1901 , a notice under subsection (1) is taken to be given at the time the Commissioner leaves or posts it. Note: Section 28A of the Acts Interpretation Act 1901 may be relevant to giving a notice under subsection (1). Miscellaneous (5) A failure to comply with this section does not affect the validity of the requirement to give the security under section 255 ‑ 100.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 255-110 — Offence

You commit an offence if: (a) the Commissioner requires you to give security under section 255 ‑ 100; and (b) you fail to give that security as required. Penalty: 100 penalty units.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 255-115 — Order to comply with requirement

(1) The Federal Court of Australia may, on the application of the Commissioner, order you to comply with a requirement to give security under section 255 ‑ 100, if the Commissioner has given you notice of the requirement under subsection 255 ‑ 105(1). (2) If the Court makes an order under subsection (1), the Court may also order you to comply with such other requirements made, or that could be made, in relation to you under the taxation law as the Court considers necessary to ensure the effectiveness of the requirement referred to in that subsection. (3) An order under subsection (1) or (2) may require you to comply with the requirement on or before a day specified in the order. (4) If an order under subsection (1) or (2) is not given to you orally by the court, the proper officer of the court must cause a copy of the order to be served on you in the prescribed manner, or otherwise as may be ordered by the court.

Amendment history: Inserted by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6)

s 255-120 — Offence

(1) You commit an offence if: (a) you are subject to an order under subsection 255 ‑ 115(1) or (2); and (b) you fail to comply with the order. Penalty: 50 penalty units or imprisonment for 12 months, or both. (2) An offence against subsection (1) is an offence of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code . (3) Subsection (1) does not apply to the extent that you are not capable of complying with the order. Note: A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code .

s 260-1 — What this Division is about

This Division deals with the collection and recovery of an amount from a person who is not personally liable to pay that amount. Apart from Subdivision 260 ‑ A, which covers a wider range of amounts, this Division primarily deals with amounts of tax ‑ related liabilities.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-5 — Commissioner may collect amounts from third party

Amount recoverable under this Subdivision (1) This Subdivision applies if any of the following amounts (the debt ) is payable to the Commonwealth by an entity (the debtor ) (whether or not the debt has become due and payable): (a) an amount of a * tax ‑ related liability; (b) a judgment debt for a * tax ‑ related liability; (c) costs for such a judgment debt; (d) an amount that a court has ordered the debtor to pay to the Commissioner following the debtor’s conviction for an offence against a * taxation law. Commissioner may give notice to an entity (2) The Commissioner may give a written notice to an entity (the third party ) under this section if the third party owes or may later owe money to the debtor. Third party regarded as owing money in these circumstances (3) The third party is taken to owe money (the available money ) to the debtor if the third party: (a) is an entity by whom the money is due or accruing to the debtor; or (b) holds the money for or on account of the debtor; or (c) holds the money on account of some other entity for payment to the debtor; or (d) has authority from some other entity to pay the money to the debtor. The third party is so taken to owe the money to the debtor even if: (e) the money is not due, or is not so held, or payable under the authority, unless a condition is fulfilled; and (f) the condition has not been fulfilled. How much is payable under the notice (4) A notice under this section must: (a) require the third party to pay to the Commissioner the lesser of, or a specified amount not exceeding the lesser of: (i) the debt; or (ii) the available money; or (b) if there will be amounts of the available money from time to time—require the third party to pay to the Commissioner a specified amount, or a specified percentage, of each amount of the available money, until the debt is satisfied. When amount must be paid (5) The notice must require the third party to pay an amount under paragraph (4)(a), or each amount under paragraph (4)(b): (a) immediately after; or (b) at or within a specified time after; the amount of the available money concerned becomes an amount owing to the debtor. Debtor must be notified (6) The Commissioner must send a copy of the notice to the debtor. Setting ‑ off amounts (7) If an entity other than the third party has paid an amount to the Commissioner that satisfies all or part of the debt: (a) the Commissioner must notify the third party of that fact; and (b) any amount that the third party is required to pay under the notice is reduced by the amount so paid.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-10 — Notice to Commonwealth, State or Territory

If the third party is the Commonwealth, a State or a Territory, the Commissioner may give the notice to a person who: (a) is employed by the Commonwealth, or by the State or Territory (as appropriate); and (b) has the duty of disbursing public money under a law of the Commonwealth, or of the State or Territory (as appropriate).

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-15 — Indemnity

An amount that the third party pays to the Commissioner under this Subdivision is taken to have been authorised by: (a) the debtor; and (b) any other person who is entitled to all or a part of the amount; and the third party is indemnified for the payment.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-20 — Offence

(1) The third party must not fail to comply with the Commissioner’s notice. Penalty: 20 penalty units Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. (2) The court may, in addition to imposing a penalty on a person convicted of an offence against subsection (1) in relation to failing to pay an amount under the notice, order the person to pay to the Commissioner an amount not exceeding that amount.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-40 — Subdivision does not apply to superannuation guarantee charge

This Subdivision does not apply to a * tax ‑ related liability that is superannuation guarantee charge imposed by the Superannuation Guarantee Charge Act 1992 .

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-45 — Liquidator’s obligation

(1) This Subdivision applies to a person who becomes a liquidator of a company. (2) Within 14 days after becoming liquidator, the liquidator must give written notice of that fact to the Commissioner. (3) The Commissioner must, as soon as practicable, notify the liquidator of the amount (the notified amount ) that the Commissioner considers is enough to discharge any * outstanding tax ‑ related liabilities that the company has when the notice is given. (4) The liquidator must not, without the Commissioner’s permission, part with any of the company’s assets before receiving the Commissioner’s notice. (5) However, subsection (4) does not prevent the liquidator from parting with the company’s assets to pay debts of the company not covered by either of the following paragraphs: (a) the * outstanding tax ‑ related liabilities; (b) any debts of the company which: (i) are unsecured; and (ii) are not required, by an * Australian law, to be paid in priority to some or all of the other debts of the company. (6) After receiving the Commissioner’s notice, the liquidator must set aside, out of the assets available for paying amounts covered by paragraph (5)(a) or (b) (the ordinary debts ), assets with a value calculated using the following formula: where: amount of remaining ordinary debts means the sum of the company’s ordinary debts other than the * outstanding tax ‑ related liabilities. (7) The liquidator must, in his or her capacity as liquidator, discharge the * outstanding tax ‑ related liabilities, to the extent of the value of the assets that the liquidator is required to set aside. (8) The liquidator is personally liable to discharge the liabilities, to the extent of that value, if the liquidator contravenes this section.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-50 — Offence

The liquidator must not fail to comply with subsection 260 ‑ 45(2), (4), (5), (6) or (7). Penalty: 10 penalty units. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-55 — Joint liability of 2 or more liquidators

If there are 2 or more persons who become liquidators of the company, the obligations and liabilities under this Subdivision: (a) apply to all the liquidators; but (b) may be discharged by any of them.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-60 — Liquidator’s other obligation or liability

This Subdivision does not reduce any obligation or liability of a liquidator arising elsewhere.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-75 — Receiver’s obligation

(1) This Subdivision applies to a person (the receiver ) who, in the capacity of receiver, or of receiver and manager, takes possession of a company’s assets for the company’s debenture holders. (2) Within 14 days after taking possession of the assets, the receiver must give written notice of that fact to the Commissioner. (3) The Commissioner must, as soon as practicable, notify the receiver of the amount (the notified amount ) that the Commissioner considers is enough to discharge any * outstanding tax ‑ related liabilities that the company has when the notice is given. (4) The receiver must not, without the Commissioner’s permission, part with any of the company’s assets before receiving the Commissioner’s notice. (5) However, subsection (4) does not prevent the receiver from parting with the company’s assets to pay debts of the company not covered by either of the following paragraphs: (a) the * outstanding tax ‑ related liabilities; (b) any debts of the company which: (i) are unsecured; and (ii) are not required, by an * Australian law, to be paid in priority to some or all of the other debts of the company. (6) After receiving the Commissioner’s notice, the receiver must set aside, out of the assets available for paying amounts covered by paragraph (5)(a) or (b) (the ordinary debts ), assets with a value calculated using the following formula: where: amount of remaining ordinary debts means the sum of the company’s ordinary debts other than the * outstanding tax ‑ related liabilities. (7) The receiver must, in his or her capacity as receiver, or as receiver and manager, discharge the * outstanding tax ‑ related liabilities, to the extent of the value of the assets that the receiver is required to set aside. (8) The receiver is personally liable to discharge the liabilities, to the extent of that value, if the receiver contravenes this section.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-80 — Offence

The receiver must not fail to comply with subsection 260 ‑ 75(2), (4), (5), (6) or (7). Penalty: 10 penalty units. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-85 — Joint liability of 2 or more receivers

If 2 or more persons (the receivers ) take possession of a company’s assets, for the company’s debenture holders, in the capacity of receiver, or of receiver and manager, the obligations and liabilities under this Subdivision apply to: (a) all the receivers; but (b) may be discharged by any of them.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-90 — Receiver’s other obligation or liability

This Subdivision does not reduce any obligation or liability of the receiver or receivers arising elsewhere.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-105 — Obligation of agent winding up business for foreign resident principal

(1) This Subdivision applies to an agent whose principal: (a) is a foreign resident; and (b) has instructed the agent to wind up so much of the principal’s business as is carried on in Australia. (2) Within 14 days after receiving the instructions, the agent must give written notice of that fact to the Commissioner. (3) The Commissioner must, as soon as practicable after receiving the notice, notify the agent of the amount (the notified amount ) that the Commissioner considers is enough to discharge any * outstanding tax ‑ related liabilities that the principal has when the notice is given. (4) Before receiving the Commissioner’s notice, the agent must not, without the Commissioner’s permission, part with any of the principal’s assets that are available for discharging the * outstanding tax ‑ related liabilities. (5) After receiving the notice, the agent must set aside: (a) out of the assets available for discharging the * outstanding tax ‑ related liabilities, assets to the value of the notified amount; or (b) all of the assets so available, if their value is less than the notified amount. (6) The agent must, in that capacity, discharge the * outstanding tax ‑ related liabilities, to the extent of the value of the assets that the agent is required to set aside. (7) The agent is personally liable to discharge the liabilities, to the extent of that value, if the agent contravenes this section.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 41 of 2005, effective sch 1 (items 12, 13), sch 10 (items 233 ‑ 241, 275): Royal Assent

s 260-110 — Offence

A person must not fail to comply with subsection 260 ‑ 105(2), (4), (5) or (6). Penalty: 10 penalty units. Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. Note 2: See section 4AA of the Crimes Act 1914 for the current value of penalty units.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-115 — Joint liability of 2 or more agents

If 2 or more agents are jointly instructed by the principal to wind up the business, the obligations and liabilities under this Subdivision: (a) apply to all the agents; but (b) may be discharged by any of them.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-120 — Agent’s other obligation or liability

This Subdivision does not reduce any obligation or liability of the agent or agents arising elsewhere.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-140 — Administered estate

(1) This section applies if: (a) a person has an * outstanding tax ‑ related liability when the person dies; and (b) either of the following is granted after the death: (i) probate of the person’s will; (ii) letters of administration of the person’s estate. (2) The Commissioner may, in respect of the liability, deal with the trustee of the deceased person’s estate as if: (a) the deceased person were still alive; and (b) the trustee were the deceased person. (3) Without limiting subsection (2), the trustee must: (a) provide any returns and other information that the deceased person was liable to provide, or would have been liable to provide if he or she were still alive; and (b) provide any additional returns or other information relating to the liability that the Commissioner requires; and (c) in the trustee’s representative capacity, discharge the liability and any penalty imposed in respect of the liability under a * taxation law (including any * general interest charge) for which the deceased person would be liable if he or she were still alive. (4) If: (a) the amount of the liability requires an * assessment under a * taxation law but the assessment has not been made; and (b) the trustee fails to provide a return or other information in relation to assessing that amount as required by the Commissioner; the Commissioner may assess that amount. If the Commissioner does so, the assessment has the same effect as if it were made under that taxation law. (5) A trustee who is dissatisfied with an * assessment under subsection (4) may object in the manner set out in Part IVC. (6) Part IVC applies in relation to the objection as if the trustee were the deceased person.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 260-145 — Unadministered estate

(1) This section applies if neither of the following is granted within 6 months after a person’s death: (a) probate of the person’s will; (b) letters of administration of the person’s estate. (2) The Commissioner may determine the total amount of * outstanding tax ‑ related liabilities that the person had at the time of death. (3) The Commissioner must publish notice of the determination in a manner that results in the notice being accessible to the public and reasonably prominent. (4) A notice of the determination is conclusive evidence of the * outstanding tax ‑ related liabilities, unless the determination is amended. (5) A person who is dissatisfied with the determination may object in the manner set out in Part IVC if the person: (a) claims an interest in the estate; or (b) is granted probate of the deceased person’s will or letters of administration of the estate. (6) Part IVC applies in relation to the objection as if the person making it were the deceased person.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 69 of 2023, effective sch 1 (item 143): 1 Jan 2024 (s 2(1) item 3) sch 2 (item 160): 15 Sept 2023 (s 2(1) item 4)

s 260-150 — Commissioner may authorise amount to be recovered

(1) The Commissioner may, in writing, authorise a person (the authorised person ) who is: (a) a member or a special member of the Australian Federal Police; or (b) a member of the police force of a State or Territory; or (c) any other person; to recover: (d) the total amount of the * outstanding tax ‑ related liabilities of a deceased person as determined under section 260 ‑ 145 (about unadministered estates); and (e) any reasonable costs incurred by the authorised person in recovering that amount; by seizing and disposing of any property of the deceased person. (2) The authorised person may seize and dispose of the property as prescribed by the regulations.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 263-5 — What this Subdivision is about

This Subdivision can be activated if there is in force an agreement between Australia and a foreign country or territory that contains an article relating to assistance in collection of foreign tax debts. The Commissioner can collect from an entity an amount in respect of a tax debt that the person owes to such a country or territory or take action to conserve assets of the entity. The Commissioner is required to remit amounts collected to the foreign country or territory concerned. Table of sections Operative provisions 263 ‑ 10 Meaning of foreign revenue claim 263 ‑ 15 Requirements for foreign revenue claims 263 ‑ 20 Foreign Revenue Claims Register 263 ‑ 25 Registering claims 263 ‑ 30 When amount is due and payable 263 ‑ 35 Amending the Register etc. 263 ‑ 40 Payment to competent authority

Amendment history: Inserted by No 100 of 2006, effective 14 Sept 2006

s 263-10 — Meaning of foreign revenue claim

A foreign revenue claim is a claim made to the Commissioner: (a) in accordance with an agreement (the international agreement ) between Australia and: (i) a foreign country or a constituent part of a foreign country; or (ii) a foreign territory; and (b) for one or both of these purposes: (i) the recovery by the Commissioner of an amount from an entity (the debtor ) in respect of taxes imposed otherwise than by an * Australian law (including any associated amounts); (ii) the conserving of assets for the purposes of a recovery of that kind.

Amendment history: Inserted by No 100 of 2006, effective 14 Sept 2006 | Amended by No 64 of 2020, effective sch 3 (items 124 ‑ 145): 1 July 2020 (s 2(1) item 5) sch 3 (items 302 ‑ 321, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 263-15 — Requirements for foreign revenue claims

A * foreign revenue claim must: (a) be made by or on behalf of an entity that is, under the relevant international agreement, the competent authority; and (b) be consistent with the provisions of that agreement; and (c) be made in the * approved form; and (d) specify the amount owed by the debtor in Australian currency (calculated as at the day the claim is made); and (e) be accompanied by a declaration by the competent authority stating that the claim fulfils the requirements of that agreement.

Amendment history: Inserted by No 100 of 2006, effective 14 Sept 2006

s 263-20 — Foreign Revenue Claims Register

(1) The Commissioner must keep a register called the Foreign Revenue Claims Register (the Register ). (2) The regulations may make provision in relation to the form in which the Register may be kept. (3) The register is not a legislative instrument.

Amendment history: Inserted by No 100 of 2006, effective 14 Sept 2006

s 263-25 — Registering claims

If the Commissioner is satisfied that a * foreign revenue claim has been made in accordance with section 263 ‑ 15, the Commissioner must register the claim by entering particulars of it in the Register within 90 days after receiving the claim.

Amendment history: Inserted by No 100 of 2006, effective 14 Sept 2006

s 263-30 — When amount is due and payable

(1) When particulars of a * foreign revenue claim are entered in the Register, the amount owed by the debtor becomes a pecuniary liability to the Commonwealth by the debtor. Note 1: The amount to be recovered from the debtor will be a primary tax debt for the purposes of Part IIB and the Commissioner may allocate the debt to a running balance account under that Part. Note 2: For provisions about collection and recovery of the debt, see Part 4 ‑ 15. (1A) To avoid doubt, the amount owed by the debtor may not be the same as the amount (if any) entered in the Register. (2) The amount owed by the debtor becomes due and payable 30 days after notice of the particulars of the * foreign revenue claim is given to the debtor or on a later day specified in the notice. (3) If that amount remains unpaid after it is due and payable, the debtor is liable to pay * general interest charge on the unpaid amount for each day in the period that: (a) started at the beginning of the day by which the amount was due to be paid; and (b) finishes at the end of the last day at the end of which either of the following remains unpaid: (i) the amount; (ii) general interest charge on any of the amount.

Amendment history: Inserted by No 100 of 2006, effective 14 Sept 2006 | Amended by No 14 of 2009, effective sch 2, sch 4 (items 37 ‑ 44): Royal Assent

s 263-35 — Amending the Register etc.

(1) The Commissioner may, with the agreement of the relevant competent authority, amend the Register to correct an error. (2) The Commissioner may, with the agreement of the relevant competent authority: (a) remove from the Register the particulars of a * foreign revenue claim; or (b) reduce an amount to be recovered from a debtor under the claim. (2A) To avoid doubt, the Commissioner may reduce an amount to be recovered from a debtor under paragraph (2)(b) without amending the Register. (3) A debtor may, after receiving a copy of the particulars of a * foreign revenue claim entered in the Register, apply to the Commissioner in the * approved form to have those particulars removed from the Register. (4) The Commissioner may, after considering the application, remove those particulars from the Register. (5) If the Commissioner removes particulars of a * foreign revenue claim relating to the recovery of an amount from the Register under paragraph (2)(a) or subsection (4), the debtor is entitled to a credit for the purposes of Part IIB equal to the sum of: (a) the amount (as reduced by any previous application of subsection (6)); and (b) any * general interest charge for which the debtor is liable as a result of the foreign revenue claim. Note: How the credit is applied is set out in Part IIB. (6) If the Commissioner reduces the amount to be recovered from a debtor under a * foreign revenue claim under paragraph (2)(b), the debtor is entitled to a credit for the purposes of Part IIB equal to the amount of the reduction. Note: How the credit is applied is set out in Part IIB.

Amendment history: Inserted by No 100 of 2006, effective 14 Sept 2006 | Inserted by No 14 of 2009, effective sch 2, sch 4 (items 37 ‑ 44): Royal Assent | Amended by No 14 of 2009, effective sch 2, sch 4 (items 37 ‑ 44): Royal Assent | Inserted by No 56 of 2010, effective s 4(2), sch 3 (items 9, 10(1), (5)), sch 5 (items 191 ‑ 193), sch 6 (items 12 ‑ 14, 27 ‑ 36, 44 ‑ 53, 110, 111, 116, 159, 160): 3 June 2010 (s 2(1) items 1, 7, 11, 15, 20, 23) sch 1 (item 8): 17 Dec 2010 (s 2(1) item 4) sch 2 (items 3, 4), sch 6 (items 58 ‑ 97, 101 ‑ 105): 4 June 2010 (s 2(1) items 6, 16, 17)

s 263-40 — Payment to competent authority

(1) The Commissioner must, if the Commissioner recovers all or part of an amount to be recovered from a debtor under a registered * foreign revenue claim, pay that amount to the competent authority concerned or to another entity on behalf of that competent authority. (2) The Commissioner may also pay to the competent authority all or part of an amount that the Commissioner has received and that is attributable to * general interest charge in relation to the claim. (3) The Commissioner may also pay to the competent authority all or part of an amount that the Commissioner has received and that is attributable to any of the following in relation to the claim: (a) judgment interest; (b) costs that: (i) have been recovered in the course of legal proceedings; and (ii) represent an amount that has previously been paid by the competent authority to the Commonwealth in relation to the recovery of the claim.

Amendment history: Inserted by No 100 of 2006, effective 14 Sept 2006 | Amended by No 14 of 2009, effective sch 2, sch 4 (items 37 ‑ 44): Royal Assent

s 263-55 — What this Subdivision is about

This Subdivision can be activated if there is in force an agreement between Australia and a foreign country or foreign territory that deals with service of documents on tax matters. If a foreign government agency asks the Commissioner to serve a document relating to foreign taxes on an entity in Australia in accordance with the agreement, the Commissioner may serve the document in the same way as a similar document under an Australian taxation law may be served. Table of sections Operative provisions 263 ‑ 60 Meaning of foreign service of document request 263 ‑ 65 Service of document subject to foreign service of document request

Amendment history: Inserted by No 64 of 2020, effective sch 3 (items 124 ‑ 145): 1 July 2020 (s 2(1) item 5) sch 3 (items 302 ‑ 321, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 263-60 — Meaning of foreign service of document request

A foreign service of document request is a request made to the Commissioner: (a) in accordance with an agreement (the international agreement ) between Australia and: (i) a foreign country or a constituent part of a foreign country; or (ii) a foreign territory; that deals with service of documents on tax matters; and (b) by a * foreign government agency; and (c) for the service of one or more documents on an entity in Australia in relation to taxes imposed otherwise than by an * Australian law.

Amendment history: Inserted by No 64 of 2020, effective sch 3 (items 124 ‑ 145): 1 July 2020 (s 2(1) item 5) sch 3 (items 302 ‑ 321, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 263-65 — Service of document subject to foreign service of document request

(1) If a * foreign service of document request is made to the Commissioner, the Commissioner may serve a document covered by the request in the same way that a similar document under a * taxation law may be served. (2) The Commissioner must also serve a translation of the document into English, or a summary of the document in English, if: (a) the document is in a language other than English; and (b) the Commissioner is satisfied that the entity being served would not understand the language of the document. (3) Before serving a translation of the document into English, or a summary of the document in English, the Commissioner must be satisfied that the translation or summary is accurate.

Amendment history: Inserted by No 64 of 2020, effective sch 3 (items 124 ‑ 145): 1 July 2020 (s 2(1) item 5) sch 3 (items 302 ‑ 321, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 265-35 — What this Subdivision is about

This Division deals with a person’s right to recover from another person an amount paid in discharge of a tax ‑ related liability if: • the person has paid the amount for or on behalf of the other person; • the persons are jointly liable to pay the amount. Table of sections Operative provisions 265 ‑ 40 Right of recovery if another person is liable 265 ‑ 45 Right of contribution if persons are jointly liable

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 265-40 — Right of recovery if another person is liable

A person who has paid an amount of a * tax ‑ related liability for or on behalf of another person may: (a) recover that amount from the other person as a debt (together with the costs of recovery) in a court of competent jurisdiction; or (b) retain or deduct the amount out of money held by the person that belongs to, or is payable to, the other person.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 265-45 — Right of contribution if persons are jointly liable

(1) If 2 or more persons are jointly liable to pay an amount of a * tax ‑ related liability, they are each liable for the whole of the amount. (2) If one of the persons has paid an amount of the liability, the person may recover in a court of competent jurisdiction, as a debt, from another of those persons: (a) an amount equal to so much of the amount paid; and (b) an amount equal to so much of the costs of recovery under this section; as the court considers just and equitable. Note: Item 15 of Schedule 6 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 has the effect that, in addition to its normal application in relation to tax ‑ related liabilities arising on or after 1 July 2000, subsection (2) also applies to such liabilities arising before that date, where amounts of the liabilities are paid after the commencement of that item.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent

s 265-65 — Non ‑ application of certain taxation laws

This Part does not apply in relation to a * taxation law, or a provision of a taxation law, that is prescribed by the regulations.

Amendment history: Inserted by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 265-85 — What this Subdivision is about

If you are liable to pay an amount of superannuation guarantee charge or certain related liabilities, the Commissioner may direct you to pay the amount. If the amount is not paid, you may commit an offence. Table of sections 265 ‑ 90 Direction to pay superannuation guarantee charge 265 ‑ 95 Offence 265 ‑ 100 Variation or revocation 265 ‑ 105 Effect of liability being reduced or ceasing to exist 265 ‑ 110 Taxation objection 265 ‑ 115 Extension of period to comply if taxation objection made

Amendment history: Inserted by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6)

s 265-90 — Direction to pay superannuation guarantee charge

(1) The Commissioner may, by written notice, give you a direction requiring you to pay to the Commissioner: (a) an amount of superannuation guarantee charge that is payable by you under the Superannuation Guarantee (Administration) Act 1992 ; or (b) if an estimate under Division 268 in this Schedule of an amount of a liability of yours to pay superannuation guarantee charge for a * QE day under section 16A of the Superannuation Guarantee (Administration) Act 1992 is in force as referred to in subsection 268 ‑ 10(5)—the amount of the estimate. Note: The direction does not create a separate liability to pay the amount. However, it may result in you committing an offence against subsection 265 ‑ 95(1) if the amount is not paid. (2) In deciding whether to give a direction under subsection (1), the Commissioner must have regard to the following matters: (a) your history of compliance with obligations to pay superannuation guarantee charge, and obligations to pay estimates under Division 268 of superannuation guarantee charge; (b) your history of compliance with other obligations under * taxation laws; (c) whether the amount mentioned in paragraph (1)(a) or (b) is substantial, having regard to the size and nature of your business; (d) any steps that you have taken to discharge the liability to pay the amount or dispute that the liability exists; (e) any other matter that the Commissioner considers relevant. (3) The direction must: (a) set out the amount that you are required to pay to the Commissioner; and (b) if the amount referred to in paragraph (1)(a) or (b) relates to a * QE day—set out the QE day; and (c) specify the period before the end of which you must comply with the direction (which must end at least 21 days after the day the direction is given); and (d) explain the consequences of failing to comply with the direction; and (e) explain how you may have the Commissioner’s decision to give the direction reviewed. (4) To avoid doubt, a single notice may relate to 2 or more directions, but must comply with subsection (3) in relation to each of them. (5) A notice given under subsection (1) is not a legislative instrument.

Amendment history: Inserted by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 57 of 2025, effective sch 1 (items 151 ‑ 181, 183): 1 July 2026 (s 2(1) item 1)

s 265-95 — Offence

(1) You commit an offence if: (a) you are given a direction under subsection 265 ‑ 90(1); and (b) the liability to pay the amount set out in the direction is not discharged (whether by you or by another entity) before the end of the period specified in the direction under paragraph 265 ‑ 90(3)(c). Penalty: 50 penalty units or imprisonment for 12 months, or both. (2) An offence against subsection (1) is an offence of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code . (3) Subsection (1) does not apply if both of the following apply: (a) you took all reasonable steps to comply with the direction before the end of the period specified in the direction under paragraph 265 ‑ 90(3)(c); (b) you took all reasonable steps to ensure that the liability was discharged before the direction was given. Note: A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code .

Amendment history: Inserted by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6)

s 265-100 — Variation or revocation

(1) If the Commissioner has given you a direction under subsection 265 ‑ 90(1), the Commissioner may, at any time before the end of the period specified in the direction under paragraph 265 ‑ 90(3)(c), by written notice given to you: (a) vary the direction to reduce the amount that you are required to pay to the Commissioner in order to comply with the direction; or (b) vary the direction to extend the period specified in the notice of the direction under paragraph 265 ‑ 90(3)(c); or (c) revoke the direction. (2) To avoid doubt, the variation or revocation of a direction under subsection (1) does not affect any liability that you may have to pay an amount referred to in the direction.

Amendment history: Inserted by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6)

s 265-105 — Effect of liability being reduced or ceasing to exist

(1) If: (a) you have been given a direction under subsection 265 ‑ 90(1) requiring you to pay an amount of a liability referred to in that subsection to the Commissioner; and (b) the period specified in the direction under paragraph 265 ‑ 90(3)(c) has not expired; and (c) the liability is reduced (but not to nil); the amount set out in the direction is taken to be reduced by the amount of the reduction referred to in paragraph (c). (2) If: (a) you have been given a direction under subsection 265 ‑ 90(1) requiring you to pay an amount of a liability referred to in that subsection to the Commissioner; and (b) the period specified in the direction under paragraph 265 ‑ 90(3)(c) has not expired; and (c) either: (i) the liability is reduced to nil; or (ii) the liability ceases to exist; the direction is taken to be revoked. (3) You may be convicted of an offence against subsection 265 ‑ 95(1) in relation to a direction under subsection 265 ‑ 90(1) requiring you to pay an amount of a liability referred to in subsection 265 ‑ 90(1) to the Commissioner even if: (a) the liability is reduced, or ceases to exist, after the end of the period specified in the direction under paragraph 265 ‑ 90(3)(c); or (b) the liability is discharged after the end of that period; or (c) the liability is, after the end of that period, taken never to have existed, or taken not to have existed at a time on or before the end of that period.

Amendment history: Inserted by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6)

s 265-110 — Taxation objection

If you are dissatisfied with a decision of the Commissioner to give you a direction under subsection 265 ‑ 90(1), you may, at any time before the end of the period specified in the direction under paragraph 265 ‑ 90(3)(c), object against the decision in the manner set out in Part IVC.

Amendment history: Inserted by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6)

s 265-115 — Extension of period to comply if taxation objection made

(1) This section applies if: (a) the Commissioner gives you a direction under subsection 265 ‑ 90(1); and (b) the period specified in the direction under paragraph 265 ‑ 90(3)(c) has not expired; and (c) you: (i) make an objection in accordance with section 265 ‑ 110 in relation to the Commissioner’s decision to give you the direction; or (ii) make an objection in the manner set out in Part IVC against a taxation decision that relates to your liability to pay an amount referred to in the direction. (2) The period specified in the direction under paragraph 265 ‑ 90(3)(c) is extended by one day for each day in the period that begins on the day the objection is made and ends at the end of the later of the following days: (a) the day 21 days after the day the Commissioner notifies you of the Commissioner’s decision under section 14ZY in relation to the objection; (b) if, before the end of the day referred to in paragraph (a), you: (i) apply to the * ART in accordance with Division 4 of Part IVC for review of the Commissioner’s decision; or (ii) lodge an appeal against the Commissioner’s decision with the Federal Court of Australia under Division 5 of that Part; the day the review or the appeal is finally determined. (3) To avoid doubt, the extension of the period under subsection (2) does not affect any liability that you may have to pay an amount referred to in the direction.

Amendment history: Inserted by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2)

s 268-1 — What this Division is about

This Division enables the Commissioner to make an estimate of: (a) amounts not paid as required by Part 2 ‑ 5 of this Act (Pay as you go (PAYG) withholding); or (b) unpaid superannuation guarantee charge; or (c) net amounts in respect of GST, wine equalisation tax and luxury car tax; and to recover the amount of the estimate. If you are given an estimate, you are liable to pay the amount of the estimate. That liability is distinct from your liability to pay the amounts required by Part 2 ‑ 5 or the Superannuation Guarantee (Administration) Act 1992 . In the case of an estimate of a net amount that has been assessed by the Commissioner, that liability is distinct from your liability to pay the amount of the assessment. However, you can ensure that the Commissioner does not require you to pay more than the relevant unpaid amounts. Other Divisions of this Part provide for the recovery of amounts payable under this Division.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5) | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3)

s 268-5 — Object of Division

The object of this Division is to enable the Commissioner to take prompt and effective action to recover: (a) amounts not paid as required by Part 2 ‑ 5 (Pay as you go (PAYG) withholding); or (b) unpaid superannuation guarantee charge that has not been assessed; or (c) * net amounts under the * GST Act.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Repealed and substituted by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5) | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3)

s 268-10 — Commissioner may make estimate

Estimate (1) The Commissioner may estimate the unpaid and overdue amount of a liability (the underlying liability ) of yours: (a) 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 (b) 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 (c) 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. (1A) 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. (1B) For the purposes of this Division, if you have a * net amount for a * tax period: (a) you are treated as being liable to pay that net amount; and (b) 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 (c) that liability is treated as being payable on that day; and (d) the entire amount of that liability is treated as being unpaid. Amount of estimate (2) The amount of the estimate must be what the Commissioner thinks is reasonable. (3) In making the estimate, the Commissioner may have regard to anything he or she thinks relevant. Example 1: 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. Example 2: 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. Only one estimate for each liability (4) While the estimate is in force, the Commissioner cannot make another estimate relating to the underlying liability. (5) For the purposes of subsection (4), the estimate is in force if: (a) the Commissioner has given you notice of the estimate; and (b) the estimate has not been revoked; and (c) your liability to pay the estimate has not been discharged.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5) | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3) | Amended by No 57 of 2025, effective sch 1 (items 151 ‑ 181, 183): 1 July 2026 (s 2(1) item 1)

s 268-15 — Notice of estimate

Commissioner must give notice of estimate (1) The Commissioner must give you written notice of the estimate. Content of notice (2) The notice must: (a) identify the underlying liability; and (b) specify the date of the estimate; and (c) set out the amount of the estimate; and (d) state that the amount of the estimate is due and payable; and (e) explain how you may have the amount of the estimate reduced or the estimate revoked. (3) To avoid doubt, a single notice may relate to 2 or more estimates, but must comply with subsection (2) in relation to each of them. When notice is given (4) Despite section 29 of the Acts Interpretation Act 1901 , a notice under subsection (1) is taken to be given at the time the Commissioner leaves or posts it. Note: Section 28A of the Acts Interpretation Act 1901 may be relevant to giving a notice under subsection (1).

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 268-20 — Nature of liability to pay estimate

Liability to pay amount of estimate (1) You must pay to the Commissioner the amount of the estimate if the Commissioner gives you notice of the estimate in accordance with section 268 ‑ 15. The amount is due and payable when the Commissioner gives you the notice. Note: The amount of the estimate may be reduced, or the estimate revoked, under Subdivision 268 ‑ D. Liability to pay amount of estimate is distinct from underlying liability (2) Your liability to pay the amount of the estimate is separate and distinct from the underlying liability. It is separate and distinct for all purposes. Example: In a case covered by paragraph 268 ‑ 10(1)(a) or (b), the Commissioner may take: (a) proceedings to recover the unpaid amount of the estimate; or (b) proceedings to recover the unpaid amount of the underlying liability; or (c) proceedings of both kinds. Discharging one liability discharges other liabilities (3) Despite subsection (2), if, at a particular time, one of the liabilities to which this subsection applies is discharged, to the extent of an amount, for either of the following reasons, each of the other liabilities to which this subsection applies is discharged to the extent of the same amount: (a) an amount is paid or applied towards discharging the liability; (b) the liability is discharged because of section 269 ‑ 40 (Effect of director paying penalty or company discharging liability). (4) Subsection (3) applies to whichever of the following liabilities are in existence at the particular time: (a) your liability to pay the amount of the estimate; (b) the underlying liability; (c) a liability of yours under a judgment, to the extent that it is based on a liability referred to in paragraph (a) or (b). (4A) In a case covered by paragraph 268 ‑ 10(1)(c) (estimate of liability in relation to net amount under GST Act), treat the reference in paragraph (4)(b) to the underlying liability as being a reference to a liability under Division 33 or 35 of the * GST Act for an * assessed net amount in respect of the underlying liability. (5) Subsection (3) does not discharge a liability to a greater extent than the amount of the liability.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3)

s 268-25 — Accuracy of estimate irrelevant to liability to pay

You are liable to pay the unpaid amount of the estimate even if: (a) the underlying liability never existed or has been discharged in full; or (b) the unpaid amount of the underlying liability is less than the unpaid amount of the estimate. Note 1: Section 268 ‑ 40 revokes the estimate if you give the Commissioner a statutory declaration, or file an affidavit, to the effect that the underlying liability never existed. Note 2: Subdivision 268 ‑ D provides ways in which you can challenge the estimate or its amount.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 268-30 — Estimate provable in bankruptcy or winding up

(1) Your liability (the estimate liability ) to pay the unpaid amount of the estimate is provable in a bankruptcy or winding up, even if the estimate was made after: (a) the date of the bankruptcy; or (b) the relevant date (within the meaning of the Corporations Act 2001 ). (2) However, the estimate liability is provable only to the extent that the underlying liability would be provable if the unpaid amount of the underlying liability were the same as the unpaid amount of the estimate. Example: Subsection (2) prevents proof of the estimate liability if the underlying liability could not be proved because, for example, of when it arose. (3) Subsections (1) and (2) do not apply if: (a) the underlying liability has already been admitted to proof; and (b) the proof has not been set aside. (4) If the estimate liability has been admitted to proof at a particular amount, the underlying liability is provable only to the extent the unpaid amount of the underlying liability exceeds that particular amount. (4A) In a case covered by paragraph 268 ‑ 10(1)(c) (estimate of liability in relation to net amount under GST Act), treat the references in paragraph (3)(a) and subsection (4) to the underlying liability as being references to a liability under Division 33 or 35 of the * GST Act for an * assessed net amount in respect of the underlying liability. (5) To the extent that a liability is provable because of this section, it is taken, for the purposes of the Bankruptcy Act 1966 , to be provable in bankruptcy under that Act.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3)

s 268-35 — How estimate may be reduced or revoked—Commissioner’s powers

Reduction (1) The Commissioner may at any time reduce the amount of the estimate, but is not obliged to consider whether or not to do so. (2) If the Commissioner reduces the amount of the estimate under subsection (1), he or she must give you a written notice that: (a) identifies the underlying liability; and (b) sets out the reduced amount of the estimate. Note: The estimate is taken always to have had effect as reduced: see section 268 ‑ 55. Revocation (3) The Commissioner may at any time revoke the estimate, but is not obliged to consider whether or not to do so. (4) If the Commissioner revokes the estimate under subsection (3), he or she must give you a written notice that: (a) identifies the underlying liability; and (b) states that the estimate has been revoked. Note: The estimate is taken never to have been made: see section 268 ‑ 55. Matters for Commissioner to consider (5) In exercising his or her power under this section to reduce the amount of the estimate, or to revoke the estimate, the Commissioner must have regard to: (a) the following principles: (i) the estimate is of the unpaid amount of the underlying liability as at a particular time; (ii) the purpose of reducing the amount of the estimate is to bring it closer to the unpaid amount of the underlying liability as at the time the estimate was made; (iii) reductions of the unpaid amount of the underlying liability that happen after the time the estimate was made are dealt with by section 268 ‑ 20 (Nature of liability to pay estimate) and so should not be taken into account in exercising such a power; and (b) the effects of sections 268 ‑ 55 and 268 ‑ 70 (effect of reduction or revocation on liabilities).

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 268-40 — How estimate may be reduced or revoked—statutory declaration or affidavit

Scope (1) This section applies as set out in the following table: Statutory declaration or affidavit Item This section applies if ... and ... within ... 1 the Commissioner gives you notice of the estimate you give the Commissioner a statutory declaration for the purposes of this section (a) 7 days after the Commissioner gives you the notice; or (b) a longer period allowed by the Commissioner. 2 you are a party to proceedings before a court that relate to the recovery of the unpaid amount of the estimate you: (a) file an affidavit for the purposes of this section; and (b) serve a copy on the Commissioner (a) 14 days after you first take a procedural step as a party to the proceedings; or (b) a longer period allowed by the court. 3 (a) the estimate is of the unpaid amount of a liability of a company; and (b) the Commissioner serves on the company a * statutory demand relating to the company’s liability to pay the unpaid amount of the estimate; and (c) an application is made to a court under section 234, 459P, 462 or 464 of the Corporations Act 2001 for the company to be wound up the company: (a) files an affidavit for the purposes of this section; and (b) serves a copy on the applicant (a) 14 days after notice of the application was served on the company; or (b) a longer period allowed by the court. Example: For the purposes of item 2 of the table, taking a procedural step as a party to proceedings includes entering an appearance, filing a notice of intention to defend, or applying to set aside judgment entered in default of appearance. Note 1: Section 459C of the Corporations Act 2001 creates a presumption that a company is insolvent, and may be wound up, if the company fails to comply with a statutory demand. Note 2: See section 268 ‑ 90 for what the statutory declaration or affidavit must contain and who must make, swear or affirm it. Reduction (2) The amount of the estimate is reduced if the statutory declaration is to the effect, or the affidavit verifies facts sufficient to prove, that a specified lesser amount is the unpaid amount of the underlying liability. Example: Subsection (2) will apply if the statutory declaration etc. is to the effect that the underlying liability has been discharged in full (and therefore the unpaid amount of the liability is nil). (3) The amount of the reduction is the amount by which the unpaid amount of the estimate (just before the reduction) exceeds the amount specified. Note: The effect of subsection (3) is to reduce the unpaid amount of the estimate to the amount specified. Revocation (4) The estimate is revoked if the statutory declaration is to the effect, or the affidavit verifies facts sufficient to prove, that the underlying liability never existed.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 268-45 — How estimate may be reduced or revoked—rejection of proof of debt

Scope (1) This section applies if: (a) the Commissioner lodges a proof of debt relating to the unpaid amount of the estimate; and (b) section 268 ‑ 95 applies to an entity (your supervising entity ) in relation to you. Rejection of proof of debt (2) Your supervising entity may give the Commissioner a statutory declaration to the effect that: (a) the underlying liability has been discharged in full; or (b) the unpaid amount of the underlying liability is a specified, lesser amount; or (c) the underlying liability never existed. Note: See section 268 ‑ 90 for what the statutory declaration must contain and who must make it. (3) If your supervising entity does so, he or she may reject the proof of debt (in whole or in part) on the ground made out in the statutory declaration. (4) If the Commissioner appeals, or applies for review of, your supervising entity’s decision to reject the proof of debt, nothing in subsection (2) or (3) prevents evidence being adduced to contradict statements in the declaration. Note: Such evidence might also be relevant to a prosecution for an offence, such as an offence against section 11 of the Statutory Declarations Act 1959 (False declarations). Revocation or reduction of estimate (5) The following table applies in relation to the outcome following all (if any) appeals from, and applications for review of, your supervising entity’s decision to reject the proof of debt. (If there are no appeals or applications for review, the outcome is your supervising entity’s decision as originally made.) Rejecting proof of debt Item If the outcome is that ... then ... 1 the proof is rejected in whole on the ground that the estimate has been discharged in full the amount of the estimate is reduced by the unpaid amount of the estimate (just before the reduction). 2 the proof is rejected in part the amount of the estimate is reduced by so much of the unpaid amount of the estimate (just before the reduction) as is rejected. 3 the proof is rejected in whole on the ground that the underlying liability never existed the estimate is revoked. Note 1: The effect of item 1 of the table is to reduce the unpaid amount of the estimate to nil. Note 2: The effect of item 2 of the table is to reduce the unpaid amount of the estimate to the amount admitted to proof.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 268-50 — How estimate may be reduced—amount paid or applied

(1) This section applies if: (a) an amount is paid or applied towards discharging your liability to pay the amount of the estimate; and (b) the amount paid or applied exceeds the unpaid amount of the underlying liability as at the time just before the payment or application. (2) The amount of the estimate is reduced so that it does not exceed the unpaid amount, at the time mentioned in paragraph (1)(b), of the underlying liability.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 268-55 — When reduction or revocation takes effect

Scope (1) This section applies for the purposes of the following: (a) Subdivision 268 ‑ C (Liability to pay estimates); (b) section 268 ‑ 60 (refund of overpayments); (c) Subdivision 268 ‑ E (Late payment of estimates); (d) Division 269 (Penalties for directors of non ‑ complying companies). When reduction or revocation takes effect (2) If the amount of the estimate is reduced, the estimate has effect, and is taken always to have had effect, as if the original amount of the estimate had been the reduced amount. (3) If the estimate is revoked, the estimate is taken never to have been made.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 268-60 — Consequences of reduction or revocation—refund

(1) This section applies if: (a) an amount is paid or applied towards discharging your liability to pay the amount of the estimate; and (b) the amount paid or applied exceeds the unpaid amount of the estimate as at the time just before the payment or application. Example: You pay an amount towards discharging the estimate and the estimate is later reduced to a lesser amount. Note: Section 268 ‑ 50 provides for the reduction of the amount of the estimate in the case of overpayment. (2) The Commissioner must pay you the excess. Note: See Division 3A of Part IIB of this Act for the rules about how the Commissioner must pay you. Division 3 of that Part allows the Commissioner to apply the amount owing as a credit against tax debts that you owe the Commonwealth.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 268-65 — Consequences of reduction or revocation—statutory demand changed or set aside

Scope (1) This section applies if: (a) the estimate is of the unpaid amount of a liability of a company; and (b) the Commissioner has served a * statutory demand on the company relating to the company’s liability to pay the unpaid amount of the estimate; and (c) the amount of the estimate is later reduced, or the estimate is revoked. Statutory demand changed (2) The * statutory demand is changed accordingly. (3) The * statutory demand is taken to have had effect (as so changed) from the time the Commissioner served it on the company. Statutory demand set aside (4) The * statutory demand is set aside if subsection (2) reduces the amount of the debt (or the total of the amounts of the debts) below the statutory minimum (within the meaning of the Corporations Act 2001 ).

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 268-70 — Consequences of reduction or revocation—underlying liability

Reduction of the amount of the estimate, or revocation of the estimate, does not affect the Commissioner’s rights or remedies in relation to the underlying liability (except to the extent that this Division expressly provides otherwise).

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 268-75 — Liability to pay the general interest charge

(1) This section applies if: (a) your liability to pay the amount of the estimate remains undischarged at the end of 7 days after the Commissioner gives you notice of the estimate; and (b) the underlying liability is not a liability to pay superannuation guarantee charge. (2) You are liable to pay the * general interest charge on the unpaid amount of the estimate for each day in the period that: (a) started at the beginning of the day by which the underlying liability was due to be paid; and (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid: (i) the amount of the estimate; (ii) general interest charge on any of the amount of the estimate. Note: The general interest charge is worked out under Part IIA of this Act.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5)

s 268-80 — Effect of paying the general interest charge

Scope (1) If you are liable to pay the * general interest charge under section 268 ‑ 75 in relation to the estimate, this section applies to the following liabilities: (a) your liability to pay the general interest charge; (b) a liability of yours to pay a general interest charge, under a corresponding provision of Subdivision 16 ‑ B, because the underlying liability remains undischarged; (c) liability under a judgment, to the extent that it is based on a liability referred to in paragraph (a) or (b); (d) a liability of yours to pay interest carried by a judgment debt, to the extent that the judgment debt is based on: (i) the liability to pay the estimate; or (ii) the liability to pay the general interest charge under section 268 ‑ 75 on an unpaid amount of the estimate. (1A) In a case covered by paragraph 268 ‑ 10(1)(c) (estimate of liability in relation to net amount under GST Act), treat the reference in paragraph (1)(b) to the underlying liability as being a reference to a liability under Division 33 or 35 of the * GST Act for an * assessed net amount in respect of the underlying liability. Discharging one liability discharges other liabilities (2) If, at a particular time, an amount is paid or applied towards discharging one of the liabilities, each of the other liabilities that is in existence at that time is discharged to the extent of the same amount. (3) However, this section does not discharge a liability to a greater extent than the amount of the liability. (4) If, because a judgment debt carries interest, section 8AAH of this Act reduces the amount of a * general interest charge payable as mentioned in paragraph (1)(b) of this section, the amount of the reduction is taken, for the purposes of subsection (2) of this section, to have been applied towards discharging your liability to the charge.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3)

s 268-85 — Effect of judgment on liability on which it is based

Estimate payable despite judgment (1) The unpaid amount of the estimate, or of the underlying liability, does not stop being payable merely because a judgment has been given by, or entered in, a court. Division applies to liability under judgment (2) This Division applies in relation to liability under a judgment, to the extent that it is based on your liability to pay the amount of the estimate, in the same way as this Division applies to that estimate liability. (3) This Division applies in relation to liability under a judgment, to the extent that it is based on the underlying liability, in the same way as this Division applies to the underlying liability. (4) Subsections (2) and (3) do not apply for the purposes of the following: (a) section 268 ‑ 20 (Nature of liability to pay estimate); (b) section 268 ‑ 30 (Estimate provable in bankruptcy or winding up); (c) section 268 ‑ 45 (rejection of proof of debt). Judgment conclusive as to amount of liability (5) Nothing in this Division affects the conclusiveness of a judgment as to the amount of a liability on which it is based.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 268-90 — Requirements for statutory declaration or affidavit

Scope (1) This section applies to a statutory declaration given, or an affidavit filed, for the purposes of section 268 ‑ 40 or 268 ‑ 45 in relation to the estimate. Content (2) In a case covered by paragraph 268 ‑ 10(1)(a) (estimate of liability under requirement to pay to the Commissioner amounts you have withheld under the Pay as you go withholding rules), the statutory declaration or affidavit must verify the following facts: (a) whichever of the following are applicable: (i) the sum of all amounts you withheld under Division 12 during the relevant period, or the fact that you did not withhold any such amounts during the period; (ii) the sum of all amounts you were required to pay under Division 13 (Alienated personal services payments) during the relevant period, or the fact that you were not required to pay any such amounts during the period; (iii) the sum of all amounts you were required to pay under Division 14 (non ‑ cash benefits and accruing gains) during the relevant period, or the fact that you were not required to pay any such amounts during the period; (b) what has been done to comply with Division 16 (Payer’s obligations and rights) in relation to the amounts referred to in paragraph (a). (2A) In a case covered by paragraph 268 ‑ 10(1)(b) (estimate of liability to pay superannuation guarantee charge), the statutory declaration or affidavit must verify the following facts: (a) your name and address; (b) for each employee for whom you have an * individual base superannuation guarantee shortfall that is greater than nil for the relevant * QE day—the information that: (i) relates to the employee and the shortfall; and (ii) is required by the approved form for a voluntary disclosure statement under section 33 of the Superannuation Guarantee (Administration) Act 1992 ; (c) what has been done to comply with your obligation to pay the relevant superannuation guarantee charge to the Commissioner. Note: The amount of the individual base superannuation guarantee shortfall mentioned in paragraph (b) is a factor in determining the amount of the superannuation guarantee charge mentioned in paragraph 268 ‑ 10(1)(b). (2B) In a case covered by paragraph 268 ‑ 10(1)(c) (estimate of liability in relation to net amount under GST Act), the statutory declaration or affidavit must verify the following facts: (a) your * net amount for the * tax period; (b) what has been done to comply with Division 31 and 33 of the * GST Act (obligation to give GST return and liability in respect of assessed net amounts) in relation to that tax period; (c) your * taxable supplies and * creditable acquisitions that are attributable to that tax period; (d) your assessable dealings (within the meaning of the * Wine Tax Act) and * wine tax credits that are attributable to that tax period. Maker or deponent (3) The statutory declaration or affidavit must be made, sworn or affirmed by: (a) an individual specified in the following table; or (b) your liquidator, receiver or trustee in bankruptcy (if and as applicable). Who must make the statutory declaration or swear or affirm the affidavit Item A statutory declaration or affidavit in relation to an estimate of a liability of ... must be made, sworn or affirmed by ... 1 an individual that individual. 2 a body corporate (a) in the case of a company that has a director or a company secretary (within the meaning of the Corporations Act 2001 )—a director of the company or the company secretary; or (b) in the case of an * Australian government agency—an individual prescribed by the regulations; or (c) in any case—the public officer of the body corporate (for the purposes of the Income Tax Assessment Act 1936 ). 3 a body politic an individual prescribed by the regulations. 4 a partnership a partner of the partnership. 5 any other unincorporated association or body of persons (a) a member of the association’s or body’s committee of management; or (b) the public officer of the association or body (for the purposes of the Income Tax Assessment Act 1936 ). 6 a trust (a) the trustee of the trust; or (b) the public officer of the trust (for the purposes of the Income Tax Assessment Act 1936 ). 7 a * superannuation fund or an * approved deposit fund (a) the trustee of the fund; or (b) if the fund does not have a trustee—the entity managing the fund. (4) If the entity specified in the table in subsection (3) is not an individual, the table is taken to specify the individual who, under that subsection, would be eligible to make a statutory declaration in relation to an estimate of a liability of that entity.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5) | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3) | Amended by No 57 of 2025, effective sch 1 (items 151 ‑ 181, 183): 1 July 2026 (s 2(1) item 1)

s 268-95 — Liquidators, receivers and trustees in bankruptcy

Scope (1) This section applies to an entity (your supervising entity ), in relation to you, if: (a) the entity is your liquidator, receiver, trustee in bankruptcy or administrator, or the administrator of a deed of company arrangement executed by you; or (b) your property is vested in the entity, or the entity has control of your property. (2) For the purposes of this Division, this section applies to an entity in relation to a partnership if it applies to the entity in relation to a partner of the partnership. Notices from the Commissioner (3) For the purposes of this Division, a notice given by the Commissioner to your supervising entity is taken to have been given to you. (4) You must give your supervising entity a copy of any notice given to you by the Commissioner under this Division. You must do so as soon as practicable, and in any event within 7 days, after: (a) if the Commissioner gave you the notice before the day when your property vested in, or control of your property passed to, the supervising entity—that day; or (b) if subsection (2) applies and the Commissioner gave you the notice before the day when the relevant partner’s property vested in, or control of the relevant partner’s property passed to, the supervising entity—that day; or (c) otherwise—the day when the Commissioner gave you the notice. (5) If the Commissioner gives you and your supervising entity a notice at different times, each notice is taken to have been given at the later of those times. Action taken by your supervising entity (6) For the purposes of this Division, a statutory declaration given to the Commissioner by your supervising entity is taken to have been given by you. (7) For the purposes of this Division, an affidavit filed by your supervising entity is taken to have been filed by you. (8) For the purposes of item 2 in the table in subsection 268 ‑ 40(1) (recovery proceedings), a procedural step taken by your supervising entity is taken to have been taken by you. Multiple supervising entities (9) If you have 2 or more supervising entities, anything this Division provides for to be done by or in relation to your supervising entity may be done by or in relation to any of them.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 268-100 — Division not to limit or exclude Corporations or Bankruptcy Act

This Division is not intended to limit or exclude the operation of Chapter 5 (External administration) or Schedule 2 to the Corporations Act 2001 , or the Bankruptcy Act 1966 , to the extent those provisions or that Act can operate concurrently with this Division. Note: Section 268 ‑ 30 and Subdivision 268 ‑ D affect the operation of Chapter 5 of the Corporations Act 2001 and the Bankruptcy Act 1966 .

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 11 of 2016, effective sch 2 (items 316, 317): 1 Mar 2017 (s 2(1) item 7)

s 269-1 — What this Division is about

This Division deals with obligations of a company: (a) under Subdivision 16 ‑ B in this Schedule (obligation to pay withheld amounts to the Commissioner); and (b) under Division 268 in this Schedule (obligation to pay estimates); and (c) under Part 3 of the Superannuation Guarantee (Administration) Act 1992 (obligation to pay superannuation guarantee charge); and (d) under Divisions 33 and 35 of the GST Act in respect of assessed net amounts; and (e) under Division 162 of the GST Act in respect of GST instalments. The directors of a company have a duty to ensure that the company either: (a) meets those obligations; or (b) goes promptly into voluntary administration or restructuring under the Corporations Act 2001 or into liquidation. The directors’ duties are enforced by penalties. Note: The duties this Division imposes on the directors of the company are in addition to the similar duties imposed on the public officer of the company. See subsection 252(1) of the Income Tax Assessment Act 1936.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5) | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3) | Amended by No 130 of 2020, effective sch 1 (items 118 ‑ 127): 1 Jan 2021 (s 2(1) item 2)

s 269-5 — Object of Division

The object of this Division is to ensure that a company either: (a) meets its obligations under: (i) Subdivision 16 ‑ B (obligation to pay withheld amounts to the Commissioner); and (ii) Division 268 (estimates of PAYG withholding liabilities and superannuation guarantee charge); and (iii) Part 3 of the Superannuation Guarantee (Administration) Act 1992 (obligation to pay superannuation guarantee charge); and (iv) Divisions 33 and 35 of the * GST Act in respect of * assessed net amounts; and (v) Division 162 of the GST Act in respect of GST instalments (within the meaning of the GST Act); or (b) goes promptly into voluntary administration or restructuring under the Corporations Act 2001 or into liquidation. Note: The directors’ duties are enforced by penalties on the directors. A penalty recovered under this Division is applied towards meeting the company’s obligation.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5) | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3) | Amended by No 130 of 2020, effective sch 1 (items 118 ‑ 127): 1 Jan 2021 (s 2(1) item 2)

s 269-10 — Scope of Division

(1) This Division applies as set out in the following table: Obligations that directors must cause company to comply with Item Column 1 This Division applies if, on a particular day (the initial day ), a company is a company registered under the Corporations Act 2001 , and … Column 2 and the company is obliged to pay to the Commissioner on or before a particular day (the due day ) … 1 on the initial day the company withholds an amount under Division 12 that amount in accordance with Subdivision 16 ‑ B. 2 on the initial day the company receives an * alienated personal services payment an amount in respect of that alienated personal services payment in accordance with Division 13 and Subdivision 16 ‑ B. 3 on the initial day the company provides a * non ‑ cash benefit an amount in respect of that benefit in accordance with Subdivision 16 ‑ B. 5 the initial day is a * QE day for the company superannuation guarantee charge for the QE day in accordance with the Superannuation Guarantee (Administration) Act 1992 . 6 on the initial day a * tax period ends an * assessed net amount for the tax period in accordance with the * GST Act. 7 on the initial day a GST instalment quarter (within the meaning of the * GST Act) ends a GST instalment (within the meaning of the GST Act) for the quarter in accordance with the GST Act. (2) This Division applies in relation to an amount that the company purports to withhold under Division 12, but is not required to withhold, as if the company were required to withhold the amount. Superannuation guarantee charge (3) For the purposes of this Division, the company’s superannuation guarantee charge for a * QE day under the Superannuation Guarantee (Administration) Act 1992 is treated as being payable on the earlier of the following days (the due day ): (a) the first day after the end of the 60 ‑ day period starting on the QE day; (b) the day the charge is payable (see subsection 36(4) of that Act); even if, if paragraph (a) of this subsection applies, the charge has not yet been assessed under that Act. Estimates (4) This Division also applies if: (a) a company is a company registered under the Corporations Act 2001 ; and (b) the company is given notice of an estimate under Division 268; and (c) the company is obliged to pay the amount of the estimate to the Commissioner on or before a particular day (the due day ). (5) If this Division applies because of subsection (4), then for the purposes of this Division: (a) in the case of an estimate of an underlying liability referred to in paragraph 268 ‑ 10(1)(a) (PAYG withholding liabilities)—the initial day is: (i) for a company that is a * medium withholder or a * small withholder on the last day of the period identified in the notice of the estimate under section 268 ‑ 15 as the period to which the underlying liability relates—the last day of that period; or (ii) for any other company—the day by which the company is obliged to pay the amount of the underlying liability to the Commissioner; and (b) in the case of an estimate of an underlying liability referred to in paragraph 268 ‑ 10(1)(b) (superannuation guarantee charge)—the initial day is the * QE day to which the estimate relates; and (ba) in the case of an estimate of an underlying liability referred to in paragraph 268 ‑ 10(1)(c) (net amount under GST Act)—the initial day is the last day of the * tax period to which the estimate relates; and (c) the company’s obligation to pay the amount of the estimate is taken to have begun on the day after the initial day identified in paragraph (a) or (b) of this subsection. (6) For the purposes of subsection (5), assume that the underlying liability exists as identified in the notice of the estimate under section 268 ‑ 15.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3) | Amended by No 57 of 2025, effective sch 1 (items 151 ‑ 181, 183): 1 July 2026 (s 2(1) item 1)

s 269-15 — Directors’ obligations

Directors’ obligations (1) The directors (within the meaning of the Corporations Act 2001 ) of the company (from time to time) on or after the initial day must cause the company to comply with its obligation. (2) The directors of the company (from time to time) continue to be under their obligation until: (a) the company complies with its obligation; or (b) an administrator of the company is appointed under section 436A, 436B or 436C of the Corporations Act 2001 ; or (ba) a small business restructuring practitioner for the company is appointed under section 453B of that Act; or (c) the company begins to be wound up (within the meaning of that Act). (2A) To avoid doubt, if the obligation of the company is an obligation to pay the amount of an estimate of an underlying liability under Division 268, a director is subject to his or her obligation under subsection (1): (a) even if the underlying liability never existed or has been discharged in full; and (b) even if the unpaid amount of the underlying liability is less than the unpaid amount of the estimate; and (c) at all times on and after the day referred to in paragraph 269 ‑ 10(5)(b) until the director’s obligation ceases under subsection (2) of this section, including at any such times before the Commissioner has made the estimate or given notice of the estimate. Instalment arrangements (3) The Commissioner must not commence, or take a procedural step as a party to, proceedings to enforce an obligation, or to recover a penalty, of a director under this Division if an * arrangement that covers the company’s obligation is in force under section 255 ‑ 15 (Commissioner’s power to permit payments by instalments). Note 1: The arrangement may also cover other obligations of the company. Note 2: Subsection (3) does not prevent the Commissioner from giving a director a notice about a penalty under section 269 ‑ 25.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 130 of 2020, effective sch 1 (items 118 ‑ 127): 1 Jan 2021 (s 2(1) item 2)

s 269-20 — Penalty

Penalty for director on or before due day (1) You are liable to pay to the Commissioner a penalty if: (a) at the end of the due day, the directors of the company are still under an obligation under section 269 ‑ 15; and (b) you were under that obligation at or before that time (because you were a director). Note: Paragraph (1)(b) applies even if you stopped being a director before the end of the due day: see subsection 269 ‑ 15(2). (2) The penalty is due and payable at the end of the due day. Note: The Commissioner must not commence proceedings to recover the penalty until the end of 21 days after the Commissioner gives you notice of the penalty under section 269 ‑ 25. Penalty for new director (3) You are also liable to pay to the Commissioner a penalty if: (a) after the due day, you became a director of the company and began to be under an obligation under section 269 ‑ 15; and (b) 30 days later, you are still under that obligation. (4) The penalty is due and payable at the end of that 30th day. Note: The Commissioner must not commence proceedings to recover the penalty until the end of 21 days after the Commissioner gives you notice of the penalty under section 269 ‑ 25. Amount of penalty (5) The amount of a penalty under this section is equal to the unpaid amount of the company’s liability under its obligation. Note 1: See section 269 ‑ 40 for the effect on your penalty of the company discharging its obligation, or of another director paying his or her penalty. Note 2: See section 269 ‑ 45 for your rights of indemnity and contribution.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5)

s 269-25 — Notice

Commissioner must give notice of penalty (1) The Commissioner must not commence proceedings to recover from you a penalty payable under this Subdivision until the end of 21 days after the Commissioner gives you a written notice under this section. Content of notice (2) The notice must: (a) set out what the Commissioner thinks is the unpaid amount of the company’s liability under its obligation; and (b) state that you are liable to pay to the Commissioner, by way of penalty, an amount equal to that unpaid amount because of an obligation you have or had under this Division; and (c) explain the main circumstances in which the penalty will be remitted. (3) To avoid doubt, a single notice may relate to 2 or more penalties, but must comply with subsection (2) in relation to each of them. When notice is given (4) Despite section 29 of the Acts Interpretation Act 1901 , a notice under subsection (1) is taken to be given at the time the Commissioner leaves or posts it. Note 1: Section 28A of the Acts Interpretation Act 1901 may be relevant to giving a notice under subsection (1). Note 2: Section 269 ‑ 50 of this Act is also relevant to giving a notice under subsection (1).

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 269-30 — Effect on penalty of directors’ obligation ending before end of notice period

(1) Subject to subsection (2), a penalty of yours under this Division is remitted if the directors of the company stop being under the relevant obligation under section 269 ‑ 15: (a) before the Commissioner gives you notice of the penalty under section 269 ‑ 25; or (b) within 21 days after the Commissioner gives you notice of the penalty under that section. (2) The following table has effect: When appointing administrator or restructuring practitioner or winding up company does not affect penalty Item Column 1 If the company’s obligation is to pay to the Commissioner, on or before the due day … Column 2 and, because of paragraph 269 ‑ 15(2)(b), (ba) or (c) (an administrator or a restructuring practitioner is appointed, or the company begins to be wound up), the directors stop being under the relevant obligation after … Column 3 subsection (1) does not apply … 1 an amount in accordance with Subdivision 16 ‑ B (obligation to pay withheld amounts to the Commissioner), the last day of the 3 months after the due day, to the extent the company does not, on or before the last day mentioned in column 2, notify the Commissioner: (a) under section 16 ‑ 150 of the amount the company is obliged to pay; or (b) under section 389 ‑ 5 of the amount the company is obliged to withhold. 2 the amount of an estimate under Division 268 of a liability referred to in paragraph 268 ‑ 10(1)(a) (PAYG withholding liabilities), the last day of the 3 months after the day by which the company was obliged to pay the underlying liability to which the estimate relates, to any extent. 3 superannuation guarantee charge for a * QE day, the due day, (a) if the company, on or before the due day, lodges under section 33 of the Superannuation Guarantee (Administration) Act 1992 a voluntary disclosure statement for the QE day—the extent (if any) that the amount of superannuation guarantee charge worked out using that statement is less than the amount of superannuation guarantee charge the company is obliged to pay for the QE day; or (b) otherwise—to any extent. 4 the amount of an estimate under Division 268 of a liability referred to in paragraph 268 ‑ 10(1)(b) (superannuation guarantee charge), the day by which the company was obliged to pay the underlying liability to which the estimate relates, to any extent. 5 an * assessed net amount for a * tax period the last day of the 3 months after the due day, (a) if the company, on or before the last day mentioned in column 2, lodges its * GST return, for the tax period for the relevant * net amount—the extent (if any) to which the net amount (worked out from the information in the GST return and any other information that the company gives the Commissioner on or before that last day) is less than the company’s assessed net amount for the tax period; or (b) otherwise—to any extent. 6 the amount of an estimate under Division 268 of a liability referred to in paragraph 268 ‑ 10(1)(c) (net amount under GST Act), the last day of the 3 months after the day by which the company was obliged to give its * GST return, for the tax period for the relevant * net amount, to the Commissioner in accordance with Division 31 of the * GST Act, to any extent. Note 1: An administrator or a small business restructuring practitioner of the company being appointed, or the company beginning to be wound up, after the last day mentioned in column 2 will, to the extent mentioned in column 3, have no effect on the penalty. Note 3: This subsection will not affect the operation of subsection (1) in respect of penalties that relate to GST instalments. (3) If you become a director of the company during or after the 3 months mentioned in item 1, 2, 5 or 6, treat the reference in the item to the 3 months as being a reference to the 3 months after the day you become a director of the company.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Repealed and substituted by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5) | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5) | Amended by No 55 of 2016, effective sch 23 (items 1, 4 ‑ 20, 22 ‑ 24, 35, 36): 1 Oct 2016 (s 2(1) item 25) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3) | Amended by No 130 of 2020, effective sch 1 (items 118 ‑ 127): 1 Jan 2021 (s 2(1) item 2) | Amended by No 57 of 2025, effective sch 1 (items 151 ‑ 181, 183): 1 July 2026 (s 2(1) item 1)

s 269-35 — Defences

Illness (1) You are not liable to a penalty under this Division if, because of illness or for some other good reason, it would have been unreasonable to expect you to take part, and you did not take part, in the management of the company at any time when: (a) you were a director of the company; and (b) the directors were under the relevant obligations under subsection 269 ‑ 15(1). All reasonable steps (2) You are not liable to a penalty under this Division if: (a) you took all reasonable steps to ensure that one of the following happened: (i) the directors caused the company to comply with its obligation; (ii) the directors caused an administrator of the company to be appointed under section 436A, 436B or 436C of the Corporations Act 2001 ; (iia) the directors caused a small business restructuring practitioner for the company to be appointed under section 453B of that Act; (iii) the directors caused the company to begin to be wound up (within the meaning of that Act); or (b) there were no reasonable steps you could have taken to ensure that any of those things happened. (3) In determining what are reasonable steps for the purposes of subsection (2), have regard to: (a) when, and for how long, you were a director and took part in the management of the company; and (b) all other relevant circumstances. (3AA) If the obligation referred to in subparagraph (2)(a)(i) is an obligation to pay an amount of an estimate of an underlying liability under Division 268, that reference to an obligation includes a reference to the obligation to pay the underlying liability. (3AB) For the purposes of subsection (3AA), assume that the underlying liability exists as identified in the notice of the estimate under section 268 ‑ 15. Superannuation guarantee charge and assessed net amounts—reasonably arguable position (3A) You are not liable to a penalty under this Division to the extent that the penalty resulted from the company treating the Superannuation Guarantee (Administration) Act 1992 or the * GST Act as applying to a matter or identical matters in a particular way that was * reasonably arguable, if the company took reasonable care in connection with applying that Act to the matter or matters. When you can rely on this section (4) For the purposes of: (a) proceedings in a court to recover from you a penalty payable under this Division; or (b) proceedings in a court against you in relation to a right referred to in paragraph 269 ‑ 45(2)(b) (directors jointly and severally liable as guarantors); subsection (1) or (2) of this section does not apply unless you prove the matters mentioned in that subsection. (4A) For the purpose of the Commissioner recovering from you a penalty payable under this Division (other than as mentioned in subsection (4)), subsection (1) or (2) does not apply unless: (a) you provide information to the Commissioner during the period of 60 days starting on the day the Commissioner: (i) in the case of the Commissioner recovering the penalty under section 260 ‑ 5 (Commissioner may collect amounts from third party)—gives you a notice under subsection 260 ‑ 5(6) in relation to the penalty; or (ii) otherwise—notifies you in writing that he or she has recovered any of the penalty; and (b) the Commissioner is satisfied of the matters mentioned in subsection (1) or (2) of this section on the basis of that information. Power of courts to grant relief (5) Section 1318 of the Corporations Act 2001 does not apply to an obligation or liability of a director under this Division.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3) | Amended by No 130 of 2020, effective sch 1 (items 118 ‑ 127): 1 Jan 2021 (s 2(1) item 2)

s 269-40 — Effect of director paying penalty or company discharging liability

Liabilities (1) This section applies to the following liabilities: (a) the liability of the company under its obligation referred to in section 269 ‑ 10; (b) the liability of each director (or former director) to pay a penalty under this Division in relation to the liability of the company referred to in paragraph (a); (c) a liability under a judgment, to the extent that it is based on a liability referred to in paragraph (a) or (b). Discharging one liability discharges other liabilities (2) If an amount is paid or applied at a particular time towards discharging one of the liabilities, each of the other liabilities in existence at that time is discharged to the extent of the same amount. (3) If, because of section 268 ‑ 20 (Nature of liability to pay estimate), one of the liabilities is discharged at a particular time to the extent of a particular amount, each of the other liabilities in existence at that time is discharged to the extent of the same amount. (4) This section does not discharge a liability to a greater extent than the amount of the liability.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 269-45 — Directors’ rights of indemnity and contribution

(1) This section applies if you pay a penalty under this Division in relation to a liability of the company under an obligation referred to in section 269 ‑ 10. (2) You have the same rights (whether by way of indemnity, subrogation, contribution or otherwise) against the company or anyone else as if: (a) you made the payment under a guarantee of the liability of the company; and (b) under the guarantee you and every other person who has paid, or from whom the Commissioner is entitled to recover, a penalty under this Division in relation to the company’s obligation were jointly and severally liable as guarantors.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 269-50 — How notice may be given

The Commissioner may give you a notice under section 269 ‑ 25 by leaving it at, or posting it to, an address that appears, from information held by * ASIC, to be, or to have been within the last 7 days, your place of residence or * business.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 162 of 2015, effective sch 4 (items 1, 10 ‑ 21, 25 ‑ 27): 30 Nov 2015 (s 2(1) items 3, 5, 6) sch 4 (items 22 ‑ 24): never commenced (s 2(1) item 4) | Amended by No 141 of 2020, effective sch 4 (items 76 ‑ 80): 18 Dec 2020 (s 2(1) item 6) sch 4 (item 142): 1 July 2024 sch 4 (items 143, 144): 4 Apr 2021 (s 2(1) item 15) | Amended by No 72 of 2025, effective sch 4 (items 41 ‑ 43): 1 Jan 2026 (s 2(1) item 5) sch 5 (item 33): 1 July 2024 (s 2(1) item 8)

s 269-52 — Copies of notices

(1) If: (a) the Commissioner gives you a notice under section 269 ‑ 25 in accordance with section 269 ‑ 50; and (b) you have given the address of a * registered tax agent to the Commissioner as your address for service for the purposes of any * taxation law; the Commissioner may also give you a copy of the notice. (2) The Commissioner may do so by leaving the copy at, or posting the copy to, the address of the * registered tax agent. (3) To avoid doubt, this section does not affect: (a) whether the Commissioner has given you the actual notice; or (b) how the Commissioner may give you the actual notice.

Amendment history: Inserted by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5)

s 269-55 — Division not to limit or exclude Corporations Act

To avoid doubt, this Division is not intended to limit or exclude the operation of Chapter 5 (External administration) or Schedule 2 to the Corporations Act 2001 , to the extent those provisions can operate concurrently with this Division.

Amendment history: Inserted by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 11 of 2016, effective sch 2 (items 316, 317): 1 Mar 2017 (s 2(1) item 7)

s 280-1 — Guide to Division 280

The shortfall interest charge applies to shortfalls of income tax, petroleum resource rent tax, excess non ‑ concessional contributions tax, Division 293 tax, Division 296 tax, diverted profits tax, Laminaria and Corallina decommissioning levy, Australian IIR/UTPR tax or Australian DMT tax that are revealed when the Commissioner amends your assessment. The shortfall interest charge also applies if an amendment of your assessment by the Commissioner reveals that excessive tax offset refunds have been credited to you and you are liable to pay the amount of the excess. The charge is applied at a uniform rate that is lower than the general interest charge rate. The Commissioner has a discretion to remit shortfall interest charge.

Amendment history: Inserted by No 75 of 2005, effective 29 June 2005 | Amended by No 78 of 2006, effective sch 1 (items 11, 12), sch 4 (items 25 ‑ 38): 1 July 2006 | Amended by No 15 of 2007, effective sch 1 (items 366 ‑ 393, 406(1) ‑ (3)), sch 3 (items 61 ‑ 66), sch 4 (item 12): 15 Mar 2007 (s 2(1) items 2, 8, 12) | Amended by No 14 of 2012, effective sch 1, sch 2 (items 1 ‑ 9): 1 July 2012 (s 2(1) items 2, 3) sch 2 (items 17 ‑ 28): never commenced (s 2(1) item 4) | Amended by No 82 of 2013, effective sch 3 (items 2 ‑ 5, 14 ‑ 37, 39): 28 June 2013 (s 2) | Amended by No 118 of 2013, effective sch 1 (items 2, 29 ‑ 36, 81 ‑ 84, 101 ‑ 110): 29 June 2013 (s 2(1) items 2, 10, 11) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Amended by No 27 of 2017, effective sch 1 (items 44 ‑ 49, 52), sch 2: 1 July 2017 (s 2(1) items 4, 5) | Amended by No 24 of 2022, effective sch 1 (items 7 ‑ 21): 2 Apr 2022 (s 2(1) item 1) | Amended by No 134 of 2024, effective sch 1 (items 32 ‑ 64, 68, 69): 11 Dec 2024 (s 2(1) item 1) | Amended by No 9 of 2025, effective sch 1 (items 5 ‑ 7): 1 Jan 2026 (s 2(1) item 2) sch 1 (items 14 ‑ 21), sch 2 (item 15): 1 Apr 2025 (s 2(1) items 3, 5) | Amended by No 8 of 2026, effective sch 1 (items 61 ‑ 91), sch 2 (item 11): 1 Apr 2026 (s 2(1) items 2, 3)

s 280-50 — Object of Division

The object of this Division is to neutralise benefits that taxpayers could otherwise receive from: (a) shortfalls of income tax, * petroleum resource rent tax, * excess non ‑ concessional contributions tax, * Division 293 tax, * Division 296 tax, * diverted profits tax, * Laminaria and Corallina decommissioning levy, * Australian IIR/UTPR tax or * Australian DMT tax; or (b) excessive tax offset refunds; so that they do not receive an advantage in the form of a free loan over those who assess correctly.

Amendment history: Inserted by No 75 of 2005, effective 29 June 2005 | Amended by No 78 of 2006, effective sch 1 (items 11, 12), sch 4 (items 25 ‑ 38): 1 July 2006 | Amended by No 15 of 2007, effective sch 1 (items 366 ‑ 393, 406(1) ‑ (3)), sch 3 (items 61 ‑ 66), sch 4 (item 12): 15 Mar 2007 (s 2(1) items 2, 8, 12) | Amended by No 14 of 2012, effective sch 1, sch 2 (items 1 ‑ 9): 1 July 2012 (s 2(1) items 2, 3) sch 2 (items 17 ‑ 28): never commenced (s 2(1) item 4) | Amended by No 82 of 2013, effective sch 3 (items 2 ‑ 5, 14 ‑ 37, 39): 28 June 2013 (s 2) | Amended by No 118 of 2013, effective sch 1 (items 2, 29 ‑ 36, 81 ‑ 84, 101 ‑ 110): 29 June 2013 (s 2(1) items 2, 10, 11) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Amended by No 27 of 2017, effective sch 1 (items 44 ‑ 49, 52), sch 2: 1 July 2017 (s 2(1) items 4, 5) | Amended by No 24 of 2022, effective sch 1 (items 7 ‑ 21): 2 Apr 2022 (s 2(1) item 1) | Amended by No 134 of 2024, effective sch 1 (items 32 ‑ 64, 68, 69): 11 Dec 2024 (s 2(1) item 1) | Repealed and substituted by No 9 of 2025, effective sch 1 (items 5 ‑ 7): 1 Jan 2026 (s 2(1) item 2) sch 1 (items 14 ‑ 21), sch 2 (item 15): 1 Apr 2025 (s 2(1) items 3, 5) | Amended by No 8 of 2026, effective sch 1 (items 61 ‑ 91), sch 2 (item 11): 1 Apr 2026 (s 2(1) items 2, 3)

s 280-100 — Liability to shortfall interest charge—income tax

(1) You are liable to pay * shortfall interest charge on an additional amount of income tax that you are liable to pay because the Commissioner amends your assessment for an income year. (2) The liability is for each day in the period: (a) beginning at the start of the day on which income tax under your first assessment for that income year was due to be paid, or would have been due to be paid if there had been any; and (b) ending at the end of the day before the day on which the Commissioner gave you notice of the amended assessment. (3) However, if an amended assessment reinstates all or part of a liability in relation to a particular that had been reduced by an earlier amended assessment, the period for the reinstated liability begins at the start of the day on which income tax under the earlier amended assessment was due to be paid, or would have been due to be paid if there had been any. Note: See Division 5 of the Income Tax Assessment Act 1997 for when the amount of income tax and shortfall interest charge becomes due and payable. That Division also provides for general interest charge on any part of the additional amount (plus any shortfall interest charge) that remains unpaid after the additional amount is due and payable. Liability arising because of a financial benefit under a look ‑ through earnout right (5) Subsection (1) does not apply if: (a) you provide or receive a * financial benefit under a * look ‑ through earnout right; and (b) you request the Commissioner to amend your assessment for an income year (the taxing year ) to take account of the financial benefit; and (c) you make that request at or before the time: (i) you are required to lodge your * income tax return for the income year in which the financial benefit is provided or received; or (ii) you would be so required if you were required to lodge an income tax return for that income year; and (d) as a result of paragraph (a), you are liable to pay an additional amount of income tax for the taxing year.

Amendment history: Inserted by No 75 of 2005, effective 29 June 2005 | Amended by No 78 of 2006, effective sch 1 (items 11, 12), sch 4 (items 25 ‑ 38): 1 July 2006 | Amended by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 75 of 2012, effective sch 4 (items 13 ‑ 16, 20), sch 5, sch 7: Royal Assent | Amended by No 118 of 2013, effective sch 1 (items 2, 29 ‑ 36, 81 ‑ 84, 101 ‑ 110): 29 June 2013 (s 2(1) items 2, 10, 11) | Amended by No 10 of 2016, effective sch 2 (item 31): 5 May 2016 (s 2(1) item 5) | Amended by No 45 of 2021, effective sch 2 (items 5 ‑ 12, 14): 1 July 2021 (s 2(1) item 2)

s 280-101 — Liability to shortfall interest charge—excess exploration credit tax

(1) You are liable to pay * shortfall interest charge on an additional amount of * excess exploration credit tax that you are liable to pay because the Commissioner amends your assessment for an income year. (2) The liability is for each day in the period: (a) beginning at the start of the day on which * excess exploration credit tax under your first assessment for that income year was due to be paid, or would have been due to be paid if there had been any; and (b) ending at the end of the day before the day on which the Commissioner gave you notice of the amended assessment. (3) However, if an amended assessment reinstates all or part of a liability in relation to a particular that had been reduced by an earlier amended assessment, the period for the reinstated liability begins at the start of the day on which * excess exploration credit tax under the earlier amended assessment was due to be paid, or would have been due to be paid if there had been any. Note: See Subdivision 418 ‑ F of the Income Tax Assessment Act 1997 for when the amount of excess exploration credit tax and shortfall interest charge becomes due and payable. That Subdivision also provides for general interest charge on any part of the additional amount (plus any shortfall interest charge) that remains unpaid after the additional amount is due and payable.

Amendment history: Inserted by No 14 of 2012, effective sch 1, sch 2 (items 1 ‑ 9): 1 July 2012 (s 2(1) items 2, 3) sch 2 (items 17 ‑ 28): never commenced (s 2(1) item 4) | Repealed by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Inserted by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14)

s 280-102 — Liability to shortfall interest charge—petroleum resource rent tax

(1) You are liable to pay * shortfall interest charge on an additional amount of * petroleum resource rent tax that you are liable to pay because the Commissioner amends your assessment under the Petroleum Resource Rent Tax Assessment Act 1987 for a year of tax (within the meaning of that Act). (2) The liability is for each day in the period: (a) beginning at the start of the day on which * petroleum resource rent tax under your first assessment for that year of tax was due to be paid, or would have been due to be paid if there had been any; and (b) ending at the end of the day before the day on which the Commissioner gave you notice of the amended assessment. (3) However, if an amended assessment reinstates all or part of a liability in relation to a particular that had been reduced by an earlier amended assessment, the period for the reinstated liability begins at the start of the day on which * petroleum resource rent tax under the earlier amended assessment was due to be paid, or would have been due to be paid if there had been any. Note: See section 82 of the Petroleum Resource Rent Tax Assessment Act 1987 for when the amount of petroleum resource rent tax and shortfall interest charge becomes due and payable. Section 85 of that Act provides for general interest charge on any part of the additional amount (plus any shortfall interest charge) that remains unpaid after the additional amount is due and payable.

Amendment history: Inserted by No 78 of 2006, effective sch 1 (items 11, 12), sch 4 (items 25 ‑ 38): 1 July 2006

s 280-102A — Liability to shortfall interest charge—excess non ‑ concessional contributions tax

(1) You are liable to pay * shortfall interest charge on an additional amount of * excess non ‑ concessional contributions tax that you are liable to pay because the Commissioner amends your * excess non ‑ concessional contributions tax assessment for a financial year. (2) The liability is for each day in the period: (a) beginning at the start of the day on which * excess non ‑ concessional contributions tax under your first * excess non ‑ concessional contributions tax assessment for that year was due to be paid; and (b) ending at the end of the day before the day on which the Commissioner gave you notice of the amended assessment. (3) However, if an amended assessment reinstates all or part of a liability in relation to a particular that had been reduced by an earlier amended assessment, the period for the reinstated liability begins at the start of the day on which * excess non ‑ concessional contributions tax under the earlier amended assessment was due to be paid. Note: See section 292 ‑ 385 of the Income Tax Assessment Act 1997 for when the amount of excess non ‑ concessional contributions tax becomes due and payable. See section 5 ‑ 10 of that Act for when the amount of shortfall interest charge becomes due and payable. Section 292 ‑ 390 of that Act provides for general interest charge on any part of the additional amount (plus any shortfall interest charge) that remains unpaid after the additional amount is due and payable. Liability arising because of a financial benefit under a look ‑ through earnout right (4) Subsection (1) does not apply if: (a) you provide or receive a * financial benefit under a * look ‑ through earnout right; and (b) you request the Commissioner to amend your * excess non ‑ concessional contributions tax assessment for a * financial year to take account of the financial benefit; and (c) you make that request at or before the time: (i) you are required to lodge your * income tax return for the income year in which the financial benefit is provided or received; or (ii) you would be so required if you were required to lodge an income tax return for that income year; and (d) as a result of paragraph (a), you are liable to pay an additional amount of * excess non ‑ concessional contributions tax for the financial year.

Amendment history: Inserted by No 15 of 2007, effective sch 1 (items 366 ‑ 393, 406(1) ‑ (3)), sch 3 (items 61 ‑ 66), sch 4 (item 12): 15 Mar 2007 (s 2(1) items 2, 8, 12) | Amended by No 117 of 2010, effective sch 4 (item 25): Royal Assent | Amended by No 118 of 2013, effective sch 1 (items 2, 29 ‑ 36, 81 ‑ 84, 101 ‑ 110): 29 June 2013 (s 2(1) items 2, 10, 11) | Amended by No 10 of 2016, effective sch 2 (item 31): 5 May 2016 (s 2(1) item 5)

s 280-102B — Liability to shortfall interest charge—Division 293 tax

(1) You are liable to pay * shortfall interest charge on an additional amount of * Division 293 tax that you are liable to pay because the Commissioner amends your assessment of an amount of Division 293 tax payable in relation to an income year. (2) However, subsection (1) does not apply to the extent the additional amount of * Division 293 tax is * deferred to a debt account for a * superannuation interest. (3) The liability is for each day in the period: (a) beginning on the day on which * Division 293 tax under your first assessment of Division 293 tax for that income year was due to be paid; and (b) ending on the day before the day on which the Commissioner gave you notice of the amended assessment. (4) However, if an amended assessment reinstates all or part of a liability in relation to a particular that had been reduced by an earlier amended assessment, the period for the reinstated liability begins at the start of the day on which * Division 293 tax under the earlier amended assessment was due to be paid. Note 1: See section 5 ‑ 10 of the Income Tax Assessment Act 1997 for when the amount of shortfall interest charge becomes due and payable. Note 2: See Subdivision 293 ‑ C of that Act for when the amount of assessed Division 293 tax becomes due and payable. That Subdivision also provides for general interest charge on any part of the additional amount (plus any shortfall interest charge) that remains unpaid after the additional amount is due and payable. Liability arising because of a financial benefit under a look ‑ through earnout right (5) Subsection (1) does not apply if: (a) you provide or receive a * financial benefit under a * look ‑ through earnout right; and (b) you request the Commissioner to amend your assessment of * Division 293 tax payable in relation to an income year (the taxing year ) to take account of the financial benefit; and (c) you make that request at or before the time: (i) you are required to lodge your * income tax return for the income year in which the financial benefit is provided or received; or (ii) you would be so required if you were required to lodge an income tax return for that income year; and (d) as a result of paragraph (a), you are liable to pay an additional amount of Division 293 tax for the taxing year.

Amendment history: Inserted by No 82 of 2013, effective sch 3 (items 2 ‑ 5, 14 ‑ 37, 39): 28 June 2013 (s 2) | Amended by No 10 of 2016, effective sch 2 (item 31): 5 May 2016 (s 2(1) item 5)

s 280-102BA — Liability to shortfall interest charge—Division 296 tax

(1) You are liable to pay * shortfall interest charge on an additional amount of * Division 296 tax that you are liable to pay because the Commissioner amends your assessment of an amount of Division 296 tax payable in relation to an income year. (2) However, subsection (1) does not apply to the extent the additional amount of * Division 296 tax is * deferred to a Division 296 debt account for a * superannuation interest. (3) The liability is for each day in the period: (a) beginning on the day on which * Division 296 tax under your first assessment of Division 296 tax for that income year was due to be paid; and (b) ending on the day before the day on which the Commissioner gave you notice of the amended assessment. (4) However, if an amended assessment reinstates all or part of a liability in relation to a particular that had been reduced by an earlier amended assessment, the period for the reinstated liability begins at the start of the day on which * Division 296 tax under the earlier amended assessment was due to be paid. Note 1: See section 5 ‑ 10 of the Income Tax Assessment Act 1997 for when the amount of shortfall interest charge becomes due and payable. Note 2: See Subdivision 296 ‑ C of that Act for when the amount of assessed Division 296 tax becomes due and payable. That Subdivision also provides for general interest charge on any part of the additional amount (plus any shortfall interest charge) that remains unpaid after the additional amount is due and payable.

Amendment history: Inserted by No 8 of 2026, effective sch 1 (items 61 ‑ 91), sch 2 (item 11): 1 Apr 2026 (s 2(1) items 2, 3)

s 280-102C — Liability to shortfall interest charge—diverted profits tax

(1) Subsection (2) applies if: (a) the Commissioner has given an entity an assessment of income tax for an income year; and (b) the Commissioner subsequently gives the entity a * DPT assessment for that income year. (2) The entity is liable to pay * shortfall interest charge equal to the amount of shortfall interest charge that the entity would be liable to pay under section 280 ‑ 100 if: (a) the Commissioner amended the assessment of income tax mentioned in paragraph (1)(a) on the day that the Commissioner gave the entity the * DPT assessment mentioned in paragraph (1)(b); and (b) the entity were liable to pay an additional amount of income tax because of that amendment; and (c) the Commissioner made that amendment on the basis that the * tax benefit or tax benefits to which the DPT assessment related were cancelled. (3) An entity is also liable to pay * shortfall interest charge on an additional amount of * diverted profits tax that the entity is liable to pay because the Commissioner amends the entity’s * DPT assessment in respect of an income year. (4) The liability is for each day in the period: (a) beginning at the start of the day on which * diverted profits tax under the entity’s first * DPT assessment for that income year was due to be paid, or would have been due to be paid if there had been any; and (b) ending at the end of the day before the day on which the Commissioner gave the entity notice of the amended * DPT assessment. (5) However, if an amended * DPT assessment reinstates all or part of a liability in relation to a particular that had been reduced by an earlier amended DPT assessment, the period for the reinstated liability begins at the start of the day on which * diverted profits tax under the earlier amended DPT assessment was due to be paid. Note 1: See subsection 177P(3) of the Income Tax Assessment Act 1936 for when the amount of diverted profits tax becomes due and payable. Note 2: Section 177Q of the Income Tax Assessment Act 1936 provides for general interest charge on any part of the additional amount (plus any shortfall interest charge) that remains unpaid after the additional amount is due and payable. Note 3: See section 177R of the Income Tax Assessment Act 1936 for when the amount of shortfall interest charge becomes due and payable.

Amendment history: Inserted by No 27 of 2017, effective sch 1 (items 44 ‑ 49, 52), sch 2: 1 July 2017 (s 2(1) items 4, 5)

s 280-102D — Liability to shortfall interest charge—Laminaria and Corallina decommissioning levy

(1) You are liable to pay * shortfall interest charge on an additional amount of * Laminaria and Corallina decommissioning levy that you are liable to pay because the Commissioner amends your assessment of an amount of levy payable for a financial year. (2) The liability is for each day in the period: (a) beginning at the start of the day on which levy under your first assessment for that financial year was due to be paid, or would have been due to be paid if there had been any; and (b) ending at the end of the day before the day on which the Commissioner gave you the notice of the amended assessment. (3) However, if an amended assessment reinstates all or part of a liability in relation to a particular that had been reduced by an earlier amended assessment, the period for the reinstated liability begins at the start of the day on which levy under the earlier amended assessment was due to be paid, or would have been due to be paid if there had been any. Note: See section 125 ‑ 10 for when the amount of levy and shortfall interest charge becomes due and payable. That section also provides for general interest charge on any part of the additional amount (plus any shortfall interest charge) that remains unpaid after the additional amount is due and payable.

Amendment history: Inserted by No 24 of 2022, effective sch 1 (items 7 ‑ 21): 2 Apr 2022 (s 2(1) item 1)

s 280-102E — Liability to shortfall interest charge—Australian IIR/UTPR tax and Australian DMT tax

(1) A * Group Entity is liable to pay * shortfall interest charge on an additional amount of * Australian GloBE tax that the Group Entity is liable to pay because the Commissioner amends the Group Entity’s assessment of an amount of such tax payable for a * Fiscal Year. (2) The liability is for each day in the period: (a) beginning at the start of the day on which such tax under the * Group Entity’s first assessment for such tax for that * Fiscal Year was due to be paid, or would have been due to be paid if there had been any; and (b) ending at the end of the day before the day on which the Commissioner gave the Group Entity notice of the amended assessment. (3) However, if an amended assessment reinstates all or part of a liability in relation to a particular that had been reduced by an earlier amended assessment, the period for the reinstated liability begins at the start of the day on which such tax under the earlier amended assessment was due to be paid, or would have been due to be paid if there had been any. Note: See section 127 ‑ 70 for when the amount of such tax and shortfall interest charge becomes due and payable. That section also provides for general interest charge on any part of the additional amount (plus any shortfall interest charge) that remains unpaid after the additional amount is due and payable. Joint Ventures (4) A reference in this section to a * Group Entity is taken to include a reference to a * GloBE Joint Venture or * GloBE JV Subsidiary that, under the * Minimum Tax Rules, is treated as a * Constituent Entity of a separate * Applicable MNE Group for a * Fiscal Year for the purposes of computing its * Australian GloBE tax for the Fiscal Year.

Amendment history: Inserted by No 134 of 2024, effective sch 1 (items 32 ‑ 64, 68, 69): 11 Dec 2024 (s 2(1) item 1)

s 280-102F — Liability to shortfall interest charge—excessive tax offset refunds

(1) You are liable to pay * shortfall interest charge on an amount (an amount of excess ) that you are liable to pay under subsection 172A(2) of the Income Tax Assessment Act 1936 because the Commissioner amends your assessment for an income year. (2) The liability is for each day in the period: (a) beginning at the start of the day on which the amount of excess was applied in accordance with Divisions 3 and 3A of Part IIB of this Act; and (b) ending at the end of the day before the day on which the Commissioner gave you notice of the amended assessment. Note: See section 172A of the Income Tax Assessment Act 1936 for when the amount of excess, and the shortfall interest charge, become due and payable. That section also provides for general interest charge on any part of the amount of excess (plus any shortfall interest charge) that remains unpaid after it is due and payable.

Amendment history: Inserted by No 9 of 2025, effective sch 1 (items 5 ‑ 7): 1 Jan 2026 (s 2(1) item 2) sch 1 (items 14 ‑ 21), sch 2 (item 15): 1 Apr 2025 (s 2(1) items 3, 5)

s 280-103 — Liability to shortfall interest charge—general

(1) Your liability to pay * shortfall interest charge exists whether or not you are liable to any penalty under this Act. (2) Neither the Commonwealth nor an authority of the Commonwealth is liable to pay * shortfall interest charge.

Amendment history: Inserted by No 78 of 2006, effective sch 1 (items 11, 12), sch 4 (items 25 ‑ 38): 1 July 2006

s 280-105 — Amount of shortfall interest charge

(1) The * shortfall interest charge for a day is worked out by multiplying the rate worked out under subsection (2) for that day by the sum of these amounts: (a) the additional amount of income tax, * excess exploration credit tax, * petroleum resource rent tax, * excess non ‑ concessional contributions tax, * Division 293 tax or * Division 296 tax or the amount that you are liable to pay shortfall interest charge on under subsection 280 ‑ 102F(1); and (b) the shortfall interest charge on that amount from previous days. (2) The rate is:

Amendment history: Inserted by No 75 of 2005, effective 29 June 2005 | Amended by No 78 of 2006, effective sch 1 (items 11, 12), sch 4 (items 25 ‑ 38): 1 July 2006 | Amended by No 15 of 2007, effective sch 1 (items 366 ‑ 393, 406(1) ‑ (3)), sch 3 (items 61 ‑ 66), sch 4 (item 12): 15 Mar 2007 (s 2(1) items 2, 8, 12) | Amended by No 14 of 2012, effective sch 1, sch 2 (items 1 ‑ 9): 1 July 2012 (s 2(1) items 2, 3) sch 2 (items 17 ‑ 28): never commenced (s 2(1) item 4) | Amended by No 82 of 2013, effective sch 3 (items 2 ‑ 5, 14 ‑ 37, 39): 28 June 2013 (s 2) | Amended by No 118 of 2013, effective sch 1 (items 2, 29 ‑ 36, 81 ‑ 84, 101 ‑ 110): 29 June 2013 (s 2(1) items 2, 10, 11) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Amended by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14) | Amended by No 9 of 2025, effective sch 1 (items 5 ‑ 7): 1 Jan 2026 (s 2(1) item 2) sch 1 (items 14 ‑ 21), sch 2 (item 15): 1 Apr 2025 (s 2(1) items 3, 5) | Amended by No 8 of 2026, effective sch 1 (items 61 ‑ 91), sch 2 (item 11): 1 Apr 2026 (s 2(1) items 2, 3)

s 280-110 — Notification by Commissioner

(1) The Commissioner must give you a notice stating the amount of the * shortfall interest charge you are liable to pay for the period applicable under section 280 ‑ 100, 280 ‑ 101, 280 ‑ 102, 280 ‑ 102A, 280 ‑ 102B, 280 ‑ 102BA, 280 ‑ 102D, 280 ‑ 120E or 280 ‑ 102F. (3) A notice given by the Commissioner under this section is prima facie evidence of the matters stated in the notice.

Amendment history: Inserted by No 75 of 2005, effective 29 June 2005 | Amended by No 78 of 2006, effective sch 1 (items 11, 12), sch 4 (items 25 ‑ 38): 1 July 2006 | Amended by No 15 of 2007, effective sch 1 (items 366 ‑ 393, 406(1) ‑ (3)), sch 3 (items 61 ‑ 66), sch 4 (item 12): 15 Mar 2007 (s 2(1) items 2, 8, 12) | Amended by No 14 of 2012, effective sch 1, sch 2 (items 1 ‑ 9): 1 July 2012 (s 2(1) items 2, 3) sch 2 (items 17 ‑ 28): never commenced (s 2(1) item 4) | Amended by No 82 of 2013, effective sch 3 (items 2 ‑ 5, 14 ‑ 37, 39): 28 June 2013 (s 2) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Amended by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14) | Amended by No 81 of 2016, effective sch 1 (items 10 ‑ 25, 33, 36), sch 2 (items 19, 20), sch 10 (items 55 ‑ 65, 86 ‑ 93): 1 Jan 2017 (s 2(1) items 2, 6) sch 10 (items 1, 29 ‑ 47, 49 ‑ 54): 1 July 2018 (s 2(1) item 5) | Amended by No 24 of 2022, effective sch 1 (items 7 ‑ 21): 2 Apr 2022 (s 2(1) item 1) | Amended by No 134 of 2024, effective sch 1 (items 32 ‑ 64, 68, 69): 11 Dec 2024 (s 2(1) item 1) | Amended by No 9 of 2025, effective sch 1 (items 5 ‑ 7): 1 Jan 2026 (s 2(1) item 2) sch 1 (items 14 ‑ 21), sch 2 (item 15): 1 Apr 2025 (s 2(1) items 3, 5) | Amended by No 8 of 2026, effective sch 1 (items 61 ‑ 91), sch 2 (item 11): 1 Apr 2026 (s 2(1) items 2, 3)

s 280-160 — Remitting shortfall interest charge

(1) The Commissioner may remit all or a part of an amount of * shortfall interest charge you are liable to pay if the Commissioner considers it fair and reasonable to do so. (2) Without limiting subsection (1), in deciding whether to remit, the Commissioner must have regard to: (a) the principle that remission should not occur just because the benefit you received from the temporary use of the shortfall amount is less than the * shortfall interest charge; and (b) the principle that remission should occur where the circumstances justify the Commonwealth bearing part or all of the cost of delayed payments.

Amendment history: Inserted by No 75 of 2005, effective 29 June 2005

s 280-165 — Commissioner must give reasons for not remitting in certain cases

The Commissioner must give you a written statement of the reasons for a decision not to remit an amount of * shortfall interest charge you are liable to pay if you requested the Commissioner, in the * approved form, to remit the amount. Note: Section 25D of the Acts Interpretation Act 1901 sets out rules about the contents of a statement of reasons.

Amendment history: Inserted by No 75 of 2005, effective 29 June 2005

s 280-170 — Objecting against remission decision

You may object, in the manner set out in Part IVC, against a decision of the Commissioner not to remit an amount of * shortfall interest charge you are liable to pay on an additional amount of income tax, * petroleum resource rent tax, * excess non ‑ concessional contributions tax, * Division 293 tax or * Division 296 tax, if the amount of the charge that was not remitted is more than 20% of the additional amount.

Amendment history: Inserted by No 75 of 2005, effective 29 June 2005 | Amended by No 78 of 2006, effective sch 1 (items 11, 12), sch 4 (items 25 ‑ 38): 1 July 2006 | Amended by No 15 of 2007, effective sch 1 (items 366 ‑ 393, 406(1) ‑ (3)), sch 3 (items 61 ‑ 66), sch 4 (item 12): 15 Mar 2007 (s 2(1) items 2, 8, 12) | Amended by No 14 of 2012, effective sch 1, sch 2 (items 1 ‑ 9): 1 July 2012 (s 2(1) items 2, 3) sch 2 (items 17 ‑ 28): never commenced (s 2(1) item 4) | Amended by No 82 of 2013, effective sch 3 (items 2 ‑ 5, 14 ‑ 37, 39): 28 June 2013 (s 2) | Amended by No 118 of 2013, effective sch 1 (items 2, 29 ‑ 36, 81 ‑ 84, 101 ‑ 110): 29 June 2013 (s 2(1) items 2, 10, 11) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Amended by No 110 of 2014, effective sch 4 (items 2, 3), sch 5 (items 68 ‑ 75, 123 ‑ 140): 16 Oct 2014 (s 2(1) items 3, 4, 7) | Amended by No 8 of 2026, effective sch 1 (items 61 ‑ 91), sch 2 (item 11): 1 Apr 2026 (s 2(1) items 2, 3)

s 284-5 — What this Division is about

This Division sets out the circumstances in which administrative penalties apply for: (a) making false or misleading statements; and (b) taking a position that is not reasonably arguable; and (c) entering into schemes. It also sets out the amounts of those penalties.

Amendment history: Inserted by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4))

s 284-10 — Object of Division

The object of this Division is to provide a uniform administrative penalty regime for all * taxation laws to enable administrative penalties to apply to entities that fail to meet their obligations under those laws in relation to: (a) making false or misleading statements; and (b) taking a position that is not reasonably arguable; and (c) entering into * schemes; and (d) refusing to provide documents to the Commissioner.

Amendment history: Inserted by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 75 of 2005, effective 29 June 2005

s 284-15 — When a matter is reasonably arguable

(1) A matter is reasonably arguable if it would be concluded in the circumstances, having regard to relevant authorities, that what is argued for is about as likely to be correct as incorrect, or is more likely to be correct than incorrect. Note: For the effect of transfer pricing documentation on when a matter is reasonably arguable, see Subdivision 284 ‑ E. (2) To the extent that a matter involves an assumption about the way in which the Commissioner will exercise a discretion, the matter is only reasonably arguable if, had the Commissioner exercised the discretion in the way assumed, a court would be about as likely as not to decide that the exercise of the discretion was in accordance with law. (3) Without limiting subsection (1), these authorities are relevant: (a) a * taxation law; (b) material for the purposes of subsection 15AB(1) of the Acts Interpretation Act 1901 ; (c) a decision of a court (whether or not an Australian court), the Administrative Appeals Tribunal, the * ART or a Board of Review; (d) a * public ruling.

Amendment history: Inserted by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 75 of 2005, effective 29 June 2005 | Amended by No 161 of 2005, effective sch 1 (items 27 ‑ 37, 46 ‑ 56, 59), sch 2 (items 1, 16 ‑ 32): Royal Assent | Amended by No 101 of 2013, effective sch 1 (items 9, 10), sch 2 (items 3 ‑ 7, 44 ‑ 50): 29 June 2013 (s 2(1) items 2, 3) sch 2 (items 58, 59): 8 Sept 2012 (s 2(1) item 4) | Amended by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2)

s 284-20 — Which statements this Division applies to

This Division applies to a statement made orally, in a document or in any other way (including electronically) for a purpose connected with a * taxation law.

Amendment history: Inserted by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4))

s 284-25 — Statements by agents

This Division applies to a statement made by your agent as if it had been made by you.

Amendment history: Inserted by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 56 of 2010, effective s 4(2), sch 3 (items 9, 10(1), (5)), sch 5 (items 191 ‑ 193), sch 6 (items 12 ‑ 14, 27 ‑ 36, 44 ‑ 53, 110, 111, 116, 159, 160): 3 June 2010 (s 2(1) items 1, 7, 11, 15, 20, 23) sch 1 (item 8): 17 Dec 2010 (s 2(1) item 4) sch 2 (items 3, 4), sch 6 (items 58 ‑ 97, 101 ‑ 105): 4 June 2010 (s 2(1) items 6, 16, 17)

s 284-27 — GloBE Information Returns, Australian IIR/UTPR tax returns and Australian DMT tax returns lodged on your behalf

(1) Subsection (2) applies if, under section 127 ‑ 10, 127 ‑ 20, 127 ‑ 40 or 127 ‑ 50, you are taken to give a * GloBE Information Return, * Australian IIR/UTPR tax return or * Australian DMT tax return (the return ) to the Commissioner because an entity gives the return to the Commissioner or a * foreign government agency. (2) This Division applies in relation to a statement in the return, as if the return, or a statement made by you in relation to the return, were given to the Commissioner: (a) by the entity, acting as your * agent; and (b) for a purpose connected with a * taxation law.

Amendment history: Inserted by No 134 of 2024, effective sch 1 (items 32 ‑ 64, 68, 69): 11 Dec 2024 (s 2(1) item 1)

s 284-30 — Application of Division to trusts

If you are a trustee of a trust and: (a) you make a statement to the Commissioner or to an officer who is exercising powers or performing functions under a * taxation law about the trust; and (b) the statement: (i) is false or misleading in a material particular, whether because of things in it or omitted from it; or (ii) treated an * income tax law as applying to a matter or identical matters in a particular way that was not * reasonably arguable; or (iii) treated a taxation law as applying in a particular way to a * scheme; this Division applies to you as if any * shortfall amount or * scheme shortfall amount of a beneficiary of the trust as a result of the statement were your shortfall amount or scheme shortfall amount.

Amendment history: Inserted by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 14 of 2012, effective sch 1, sch 2 (items 1 ‑ 9): 1 July 2012 (s 2(1) items 2, 3) sch 2 (items 17 ‑ 28): never commenced (s 2(1) item 4) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256)

s 284-35 — Application of Division to partnerships

(1) If you are a partner in a partnership and: (a) a statement about the partnership net income or partnership loss is made by a partner or the partnership’s agent to the Commissioner or to an entity who is exercising powers or performing functions under a * taxation law about the partnership; and (b) the statement: (i) is false or misleading in a material particular, whether because of things in it or omitted from it; or (ii) treated an * income tax law as applying to a matter or identical matters in a particular way that was not * reasonably arguable; this Division applies to you as if you had made the statement. (2) If you are a partner in a partnership and: (a) the partnership participated in a * scheme; and (b) the partnership net income would have been greater, or the partnership loss would have been smaller, apart from the scheme; this Division applies to you as if the proportion of the * scheme benefit that is the same as your share of the partnership net income or partnership loss were your scheme benefit.

Amendment history: Inserted by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 14 of 2012, effective sch 1, sch 2 (items 1 ‑ 9): 1 July 2012 (s 2(1) items 2, 3) sch 2 (items 17 ‑ 28): never commenced (s 2(1) item 4) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256)

s 284-70 — What this Subdivision is about

You are liable to an administrative penalty if: (a) you make a false or misleading statement about a tax ‑ related matter; or (b) you take a position that is not reasonably arguable about a tax ‑ related matter; or (c) the Commissioner determines a tax ‑ related liability of yours without documents you were required to provide. This Subdivision sets out when the penalties apply and how the amounts of the penalties are calculated. Table of sections Operative provisions 284 ‑ 75 Liability to penalty 284 ‑ 80 Shortfall amounts 284 ‑ 85 Amount of penalty 284 ‑ 90 Base penalty amount 284 ‑ 95 Joint and several liability of directors of corporate trustee that makes a false or misleading statement

Amendment history: Inserted by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 75 of 2005, effective 29 June 2005

s 284-75 — Liability to penalty

(1) You are liable to an administrative penalty if: (a) you make a statement to the Commissioner or to an entity that is exercising powers or performing functions under a * taxation law (other than the * Excise Acts); and (b) the statement is false or misleading in a material particular, whether because of things in it or omitted from it. Note: This section applies to a statement made by your agent as if it had been made by you: see section 284 ‑ 25. (2) You are liable to an administrative penalty if: (a) you make a statement to the Commissioner or to an entity that is exercising powers or performing functions under an * income tax law, the * Minimum Tax law or the * petroleum resource rent tax law; and (b) in the statement, you treated an income tax law, the Minimum Tax law, or the petroleum resource rent tax law, as applying to a matter or identical matters in a particular way that was not * reasonably arguable; and (d) item 4, 5, 6 or 6A of the table in subsection 284 ‑ 90(1) applies to you. (3) You are liable to an administrative penalty if: (a) you fail to give a return, notice or other document to the Commissioner by the day it is required to be given; and (b) that document is necessary for the Commissioner to determine a * tax ‑ related liability (other than one arising under the * Excise Acts) of yours accurately; and (c) the Commissioner determines the tax ‑ related liability without the assistance of that document. Note: You are also liable to an administrative penalty for failing to give the document on time: see Subdivision 286 ‑ C. (4) You are liable to an administrative penalty if: (a) you make a statement to an entity other than: (i) the Commissioner; and (ii) an entity exercising powers or performing functions under a * taxation law (other than the * Excise Acts); and (b) the statement is, or purports to be one that: (i) is required or permitted by a taxation law (other than the Excise Acts); or (ii) might reasonably be expected to be used, by an entity in determining, for the purposes of the * GST law, whether you are an Australian consumer (within the meaning of the * GST Act); or (iii) might reasonably be expected to be used, by an entity in determining, for the purposes of the GST law, whether a supply made to you is connected with the indirect tax zone (within the meaning of that Act) because of Subdivision 84 ‑ C of that Act; and (c) the statement is false or misleading in a material particular, whether because of things in it or omitted from it. Exceptions to subsections (1) and (4) (5) You are not liable to an administrative penalty under subsection (1) or (4) for a statement that is false or misleading in a material particular if you, and your * agent (if relevant), took reasonable care in connection with the making of the statement. (6) You are not liable to an administrative penalty under subsection (1) or (4) if: (a) you engage a * registered tax agent or BAS agent; and (b) you give the registered tax agent or BAS agent all relevant taxation information; and (c) the registered tax agent or BAS agent makes the statement; and (d) the false or misleading nature of the statement did not result from: (i) intentional disregard by the registered tax agent or BAS agent of a * taxation law (other than the * Excise Acts); or (ii) recklessness by the agent as to the operation of a taxation law (other than the Excise Acts). (7) If you wish to rely on subsection (6), you bear an evidential burden in relation to paragraph (6)(b). Further exceptions to subsection (1) (8) You are not liable to an administrative penalty under subsection (1) if: (a) you made the statement (the original statement ) under section 389 ‑ 5 notifying an amount under item 1 or 2 of the table in subsection 389 ‑ 5(1); and (b) the original statement related to the * financial year in which you made it; and (c) you make a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (d) the further statement: (i) is in the * approved form; and (ii) if subsection 389 ‑ 25(1) in that Schedule provides for a period for correcting the original statement—is made within that period; and (iii) without limiting subparagraph (ii), is made within 14 days after the end of the financial year in which the original statement was made. (9) You are not liable to an administrative penalty under subsection (1) if: (a) you made the statement (the original statement ) under section 390 ‑ 5; and (b) you make a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (c) subsection 390 ‑ 7(1) provides for a period for correcting the original statement; and (d) the further statement: (i) is in the * approved form; and (ii) is made within the period referred to in paragraph (c) of this subsection.

Amendment history: Inserted by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 25 of 2001, effective sch 7 (items 28 ‑ 37): 4 May 2001 (s 2(1)(b)) | Amended by No 75 of 2005, effective 29 June 2005 | Amended by No 114 of 2009, effective sch 1 (items 14 ‑ 26), sch 2: 1 Mar 2010 (s 2(1) items 2, 4) | Amended by No 56 of 2010, effective s 4(2), sch 3 (items 9, 10(1), (5)), sch 5 (items 191 ‑ 193), sch 6 (items 12 ‑ 14, 27 ‑ 36, 44 ‑ 53, 110, 111, 116, 159, 160): 3 June 2010 (s 2(1) items 1, 7, 11, 15, 20, 23) sch 1 (item 8): 17 Dec 2010 (s 2(1) item 4) sch 2 (items 3, 4), sch 6 (items 58 ‑ 97, 101 ‑ 105): 4 June 2010 (s 2(1) items 6, 16, 17) | Amended by No 41 of 2011, effective sch 5 (items 10 ‑ 14, 21 ‑ 23): 28 June 2011 sch 5 (item 24): 1 July 2011 ( see s 2(1)) sch 5 (items 34, 35, 146, 147, 168 ‑ 172, 401 ‑ 411, 421, 422): Royal Assent | Amended by No 14 of 2012, effective sch 1, sch 2 (items 1 ‑ 9): 1 July 2012 (s 2(1) items 2, 3) sch 2 (items 17 ‑ 28): never commenced (s 2(1) item 4) | Amended by No 88 of 2013, effective sch 5 (items 22 ‑ 27): 1 July 2013 (s 2(1) item 10) sch 6 (items 44 ‑ 48, 66): 29 June 2013 (s 2(1) item 14) sch 7 (items 167 ‑ 183): 1 July 2012 (s 2(1) item 11) sch 7 (item 225): 28 June 2013 (s 2(1) item 23) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Amended by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14) | Amended by No 52 of 2016, effective sch 1 (items 37 ‑ 39), sch 2 (items 17A, 25 ‑ 27), sch 3 (items 14, 15): 1 July 2016 (s 2(1) item 1) | Amended by No 55 of 2016, effective sch 23 (items 1, 4 ‑ 20, 22 ‑ 24, 35, 36): 1 Oct 2016 (s 2(1) item 25) | Amended by No 77 of 2017, effective sch 1 (items 61 ‑ 66): 1 July 2017 (s 2(1) item 1) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 141 of 2020, effective sch 4 (items 76 ‑ 80): 18 Dec 2020 (s 2(1) item 6) sch 4 (item 142): 1 July 2024 sch 4 (items 143, 144): 4 Apr 2021 (s 2(1) item 15) | Amended by No 134 of 2024, effective sch 1 (items 32 ‑ 64, 68, 69): 11 Dec 2024 (s 2(1) item 1) | Amended by No 57 of 2025, effective sch 1 (items 151 ‑ 181, 183): 1 July 2026 (s 2(1) item 1)