Document ID: chunk:federal_register_of_legislation:C2024C00452:front:0:p2
Version: federal_register_of_legislation:C2024C00452
Segment Type: other
Provision Reference: 
Character Range: 2654–4439

of an assessment
20 Amendment of assessment
21 Request for amended assessment
23 Payment of grants or benefits
24 Recovery by set‑off
24A Interest on underpaid grants or benefits
Part 5—Record‑keeping requirements etc.
25 No entitlement to grants or benefits unless record‑keeping requirements met
26 Pre‑claim record‑keeping requirements
27 Post‑claim record‑keeping requirements
28 Records that are lost or destroyed
Part 6—Disqualification for fraud
29 Disqualification of claimant for fraud
30 Disqualification for aiding and abetting etc. fraud
31 Disqualification of body corporate—executive disqualified etc.
32 Disqualification of partnership—partner disqualified etc.
33 Disqualification of trust—trustee disqualified etc.
Part 7—Contrived schemes etc.
34 Contrived schemes etc.
Part 8—General Interest Charge (GIC)
35 General interest charge on unpaid scheme debts
Part 9—Information‑gathering powers
42 Commissioner may obtain information and documents
45A Commissioner may require claimant for grant or benefit to demonstrate record keeping system etc.
46 Commonwealth bound by this Part
Part 12—Special rules for certain entities
51 Treatment of partners
52 Treatment of unincorporated associations
Part 13—Miscellaneous
53 Reviewable grant or benefit decisions
54 Application of the Criminal Code
55 Appropriation
56 Grants and benefits to be treated as subsidies for the purposes of section 15‑10 of the Income Tax Assessment Act 1997
58 Service of documents if entity absent from Australia or cannot be found
60 Regulations
Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history

An Act to provide for assessment and payment of certain grants and benefits, and for related purposes

Part 1—Preliminary