Document ID: chunk:federal_register_of_legislation:C2025C00014:section:121l:p5
Version: federal_register_of_legislation:C2025C00014
Segment Type: section
Provision Reference: s 121L (pt 5/6)
Character Range: 1184854–1187962

169 Assessments on all persons liable to tax
169AA Consolidated assessments
169A Reliance by Commissioner on returns and statements
170 Amendment of assessments
170A Amendment of assessments—interaction with other Acts
170B Protection for anticipation of certain discontinued announcements
170C Power of Commissioner to reduce amount of tax payable in certain cases
171 Where no notice of assessment served
171A Limited period to make assessments for nil liability returns for the 2003‑04 year of income or earlier
172 Refunds of amounts overpaid
172A Consequences of amendment of assessments of tax offset refunds
173 Amended assessment to be an assessment
174 Notice of assessment
175 Validity of assessment
175A Objections against assessments
Part IVA—Schemes to reduce income tax
177A Interpretation
177B Operation of Part
177C Tax benefits
177CB The bases for identifying tax benefits
177D Schemes to which this Part applies
177DA Schemes that limit a taxable presence in Australia
177E Stripping of company profits
177EA Creation of franking debit or cancellation of franking credits
177EB Cancellation of franking credits—consolidated groups
177F Cancellation of tax benefits etc.
177G Amendment of assessments
177H Diverted profits tax—objects
177J Diverted profits tax—application
177K Diverted profits tax—$25 million income test
177L Diverted profits tax—sufficient foreign tax test
177M Diverted profits tax—sufficient economic substance test
177N Diverted profits tax—consequences
177P Diverted profits tax—liability
177Q Diverted profits tax—general interest charge on unpaid diverted profits tax or shortfall interest charge
177R Diverted profits tax—when shortfall interest charge is payable
Part VA—Tax file numbers
Division 1—Preliminary
202 Objects of this Part
202A Interpretation
202AA Definition of eligible PAYG payment
202AB Declaration that an arrangement is, or is not, a unit trust
Division 2—Issuing of tax file numbers
202B Application for tax file number
202BA Issuing of tax file numbers
202BB Current tax file number
202BC Deemed refusal by Commissioner
202BD Interim notices
202BE Cancellation of tax file numbers
202BF Alteration of tax file numbers
Division 3—Quotation of tax file numbers by recipients of eligible PAYG payments
202C TFN declarations by recipients of eligible PAYG payments
202CA Operation of TFN declaration
202CB Quotation of tax file number in TFN declaration
202CC Making a replacement TFN declaration in place of an ineffective declaration
202CD Sending of TFN declaration to Commissioner
202CE Effect of incorrect quotation of tax file number
202CEA Validation notices
202CF Payer must notify Commissioner if no TFN declaration by recipient
202CG Disclosing recipients' tax file numbers to payers
Division 4—Quotation of tax file numbers in connection with certain investments
202D Explanation of terms: investment, investor, investment body
202DB Quotation of tax file numbers in connection with investments
202DC Method of quoting tax file number
202DD Investor excused from quoting tax file number in certain circumstances
202DDB Quotation of tax