Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_143:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 143 (pt 1/24)
Character Range: 1150577–1153550

143                                              overpayments of Coronavirus economic response payments                                                       subsection 9(3)                 Coronavirus Economic Response Package (Payments and Benefits) Act 2020

Subdivision 250‑B—Object of this Part

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.

Division 255—General rules about collection and recovery

Table of Subdivisions
255‑A Tax‑related liabilities
255‑B Commissioner's power to vary payment time
255‑C Service of documents if person absent from Australia or cannot be found
255‑D Security deposits

Subdivision 255‑A—Tax‑related liabilities

Table of sections
255‑1 Meaning of tax‑related liability
255‑5 Recovering a tax‑related liability that is due and payable

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.

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.

Subdivision 255‑B—Commissioner's power to vary payment time

Table of sections
255‑10 To defer the payment time
255‑15 To permit payments by instalments
255‑20 To bring forward the payment time in certain cases

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