Document ID: chunk:federal_register_of_legislation:C2004C01086:front:0:p2
Version: federal_register_of_legislation:C2004C01086
Segment Type: other
Provision Reference: 
Character Range: 3248–7633

255‑40Service of documents if person absent from Australia or cannot be found
255‑45.......................Evidentiary certificate
255‑50..................Certain statements or averments
255‑55........................Evidence by affidavit
Division 260—Special rules about collection and recovery
Guide to Division 260

260‑1.....................What this Division is about
Subdivision 260‑A—From third party

260‑5......Commissioner may collect amounts from third party
260‑10..........Notice to Commonwealth, State or Territory
260‑15...............................Indemnity
260‑20................................Offence
Subdivision 260‑B—From liquidator

260‑40Subdivision does not apply to superannuation guarantee charge
260‑45.......................Liquidator's obligation
260‑50................................Offence
260‑55..............Joint liability of 2 or more liquidators
260‑60.............Liquidator's other obligation or liability
Subdivision 260‑C—From receiver

260‑75........................Receiver's obligation
260‑80................................Offence
260‑85...............Joint liability of 2 or more receivers
260‑90..............Receiver's other obligation or liability
Subdivision 260‑D—From agent winding up business for non‑resident principal

260‑105.......Obligation of agent winding up business for non‑resident principal
260‑110...............................Offence
260‑115................Joint liability of 2 or more agents
260‑120...............Agent's other obligation or liability
Subdivision 260‑E—From deceased person's estate

260‑140........................Administered estate
260‑145.......................Unadministered estate
260‑150....Commissioner may authorise amount to be recovered
Division 265—Other matters
Subdivision 265‑A—Right of person to seek recovery or contribution

Guide to Subdivision 265‑A

265‑35..................What this Subdivision is about
Operative provisions

265‑40...........Right of recovery if another person is liable
265‑45........Right of contribution if persons are jointly liable
Subdivision 265‑B—Application of laws

265‑65..................................Non‑application of certain taxation laws
265‑70..........................Application of the Criminal Code

Part 5‑1—The Australian Taxation Office
Division 353—Powers to obtain information and evidence
353‑10.......................Commissioner's power

Part 5‑45—Application of taxation laws to certain entities
Division 444—Entities that are not legal persons
444‑5..............................Partnerships
444‑10.....................Unincorporated companies
444‑15........................Superannuation funds

Part 2—Consequential amendment of Acts
A New Tax System (Goods and Services Tax) Act 1999

Fringe Benefits Tax Assessment Act 1986

Income Tax Assessment Act 1936

Petroleum Resource Rent Tax Assessment Act 1987

Sales Tax Assessment Act 1992

Superannuation Contributions Tax (Assessment and Collection) Act 1997

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

Superannuation Guarantee (Administration) Act 1992

Taxation Administration Act 1953

20‑45Offences that would otherwise be committed by a partnership or unincorporated company
Termination Payments Tax (Assessment and Collection) Act 1997

Tobacco Charges Assessment Act 1955

Wool Tax (Administration) Act 1964

Part 3—Saving provisions

Schedule 3—Binding oral advice on income tax matters

Part 1—Amendment of the Taxation Administration Act 1953

Part 5‑5—Rulings
Division 360—Oral rulings for individuals
Guide to Division 360

360‑1.....................What this Division is about
360‑5.......................Outline of this Division
Subdivision 360‑A—Applying for an oral ruling

360‑20.........Application for oral ruling about your own tax
360‑25......Application for oral ruling about someone else's tax
360‑30..................What the application can cover
360‑35................How the application is to be made
360‑40................Further information may be sought
Subdivision 360‑B—How the Commissioner is to deal with the application

Exercise of powers by delegate

360‑60.... Delegated power must be exercised at specified place
If the application relates only to basic categories

360‑65...........When Commissioner must make oral ruling
360‑70..............Basic