Document ID: chunk:federal_register_of_legislation:C2025C00180:front:0:p5
Version: federal_register_of_legislation:C2025C00180
Segment Type: other
Provision Reference: 
Character Range: 11411–14497

or appeal against, Commissioner's decision
Division 4—ART review of objection decisions and extension of time refusal decisions
14ZZA ART Act applies subject to this Division
14ZZB Special rules for reviewable objection decisions and extension of time refusal decisions
14ZZC When and how to apply to the ART
14ZZD Parties to proceedings for review
14ZZE Hearings before ART to be held in private if applicant so requests
14ZZF Giving documents to the ART
14ZZH Limitation on orders staying or affecting reviewable objection decisions relating to small business taxation assessment decisions
14ZZJ Publishing ART decisions
14ZZK Grounds of objection and burden of proof
14ZZL Implementation of ART decisions
14ZZM Pending review not to affect implementation of taxation decisions
Division 5—Court appeals against objection decisions
14ZZN Time limit for appeals
14ZZO Grounds of objection and burden of proof
14ZZP Order of court on objection decision
14ZZQ Implementation of court order in respect of objection decision
14ZZR Pending appeal not to affect implementation of taxation decisions
14ZZS Transfer of certain proceedings to Federal Circuit and Family Court of Australia (Division 1)
Part IVD—Protection for whistleblowers
14ZZT Disclosures qualifying for protection under this Part
14ZZTA Information disclosed for the purpose of assisting the Tax Practitioners Board
14ZZU Eligible whistleblowers
14ZZV Eligible recipients
14ZZW Confidentiality of whistleblower's identity
14ZZX Disclosure that qualifies for protection not actionable etc.
14ZZXA Claims for protection
14ZZY Victimisation prohibited
14ZZZ Compensation and other remedies—circumstances in which an order may be made
14ZZZAA Detriment
14ZZZA Compensation and other remedies—orders that may be made
14ZZZB Identifying information not to be disclosed etc. to courts or tribunals
14ZZZC Costs only if proceedings instituted vexatiously etc.
14ZZZD Interaction between civil proceedings and criminal offences
14ZZZE Compensation for acquisition of property
Part V—Miscellaneous
15 Appearance by Commissioner etc.
15A Certification by Commissioner of copies of, and extracts from, documents
15B Recoverable advances
15C Recoverable payments
15D Reports about recoverable advances and recoverable payments
16 Payments out of Consolidated Revenue Fund
16A Regulations may provide for methods of payment of tax liabilities etc.
16B Certain liabilities to be reduced to nearest multiple of 5 cents
17 Powers of taxation officers in relation to references to currency etc.
17A Powers of Federal Court and Federal Circuit and Family Court of Australia (Division 2) in respect of taxation matters
18 Regulations
Schedule 1—Collection and recovery of income tax and other liabilities
Chapter 2—Collection, recovery and administration of income tax
Part 2‑1—Introduction to the Pay as you go (PAYG) system
Division 6—Guide to Parts 2‑5 and 2‑10
6‑1 What Parts 2‑5 and 2‑10 are about
6‑5 The Pay as you go (PAYG) system
6‑10 How the amounts collected are dealt with
Part 2‑5—Pay as you go (PAYG) withholding
Division 10—Guide