Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_143:p5
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 143 (pt 5/24)
Character Range: 1160914–1163620

requirement to give security under section 255‑100, if the Commissioner has given you notice of the requirement under subsection 255‑105(1).
 (2) If the Court makes an order under subsection (1), the Court may also order you to comply with such other requirements made, or that could be made, in relation to you under the taxation law as the Court considers necessary to ensure the effectiveness of the requirement referred to in that subsection.
 (3) An order under subsection (1) or (2) may require you to comply with the requirement on or before a day specified in the order.
 (4) If an order under subsection (1) or (2) is not given to you orally by the court, the proper officer of the court must cause a copy of the order to be served on you in the prescribed manner, or otherwise as may be ordered by the court.

255‑120  Offence
 (1) You commit an offence if:
 (a) you are subject to an order under subsection 255‑115(1) or (2); and
 (b) you fail to comply with the order.
Penalty: 50 penalty units or imprisonment for 12 months, or both.
 (2) An offence against subsection (1) is an offence of strict liability.
Note: For strict liability, see section 6.1 of the Criminal Code.
 (3) Subsection (1) does not apply to the extent that you are not capable of complying with the order.
Note: A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code.

Division 260—Special rules about collection and recovery

Table of Subdivisions
 Guide to Division 260
260‑A From third party
260‑B From liquidator
260‑C From receiver
260‑D From agent winding up business for foreign resident principal
260‑E From deceased person's estate

Guide to Division 260

260‑1  What this Division is about
      This Division deals with the collection and recovery of an amount from a person who is not personally liable to pay that amount. Apart from Subdivision 260‑A, which covers a wider range of amounts, this Division primarily deals with amounts of tax‑related liabilities.

Subdivision 260‑A—From third party

Table of sections
260‑5 Commissioner may collect amounts from third party
260‑10 Notice to Commonwealth, State or Territory
260‑15 Indemnity
260‑20 Offence

260‑5  Commissioner may collect amounts from third party

Amount recoverable under this Subdivision
 (1) This Subdivision applies if any of the following amounts (the debt) is payable to the Commonwealth by an entity (the debtor) (whether or not the debt has become due and payable):
 (a) an amount of a *tax‑related liability;
 (b) a judgment debt for a *tax‑related liability;
 (c) costs for such a judgment debt;
 (d) an amount that a court has ordered the debtor to pay to the