Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p5
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 5/8)
Character Range: 1412740–1416183

remedial power
370‑10 Intended purpose or object
370‑15 Repeal of determinations
370‑20 Commencement of determinations
Part 5‑25—Record‑keeping and other obligations relating to taxpayers
Division 382—Record‑keeping
Guide to Division 382
382‑1 What this Division is about
Subdivision 382‑A—Keeping records of indirect tax transactions
382‑5 Keeping records of indirect tax transactions
Subdivision 382‑B—Record keeping obligations of deductible gift recipients
382‑15 Deductible gift recipients to keep records
Subdivision 382‑C—Keeping records in respect of Minimum Tax law
Operative provisions
382‑20 Keeping of records in respect of Minimum Tax law
Division 384—Education directions
Guide to Division 384
384‑5 What this Division is about
384‑10 When a superannuation guarantee education direction may be given
384‑12 When a tax‑records education direction may be given
384‑15 Content of, and matters relating to compliance with, education directions
384‑17 Compliance with superannuation guarantee education directions
384‑20 Approval of courses of education
384‑25 Costs of course of education
384‑30 Variation or revocation on Commissioner's own initiative
384‑35 Variation on request
384‑40 Taxation objection
Division 388—Requirements about giving material to the Commissioner
Subdivision 388‑A—Object of Division
388‑5 Object of Division
Subdivision 388‑B—General provisions
388‑50 Approved forms
388‑52 Saturdays, Sundays and public holidays
388‑55 Commissioner may defer time for lodgment
388‑60 Declaration by entity
388‑65 Declaration by entity where agent gives document
388‑70 Declaration by agent
388‑75 Signing declarations
388‑80 Electronic notification of BAS amounts
388‑85 Truncating amounts
Division 389—Reporting by employers
Guide to Division 389
389‑1 What this Division is about
Operative provisions
389‑5 Required reporting by employers
389‑10 Exemptions
389‑15 Voluntary reporting by employers in relation to taxation laws
389‑20 Effect on reporting requirements under Subdivision 16‑C
389‑25 Grace periods for correcting false or misleading notifications
389‑30 Voluntary reporting by employers in relation to child support laws
389‑35 Declaration where agent gives notification under this Division
Division 390—Superannuation reporting
Guide to Division 390
390‑1 What this Division is about
Subdivision 390‑A—Member information statements and roll‑over superannuation benefit statements
390‑5 Member information statements
390‑7 Grace periods for correcting false or misleading member information statements
390‑10 Statements about roll‑over superannuation benefits etc.
390‑12 Statements about benefits paid to KiwiSaver schemes
390‑15 Superannuation statements to members
390‑20 Statements relating to holders of certain life insurance policies
Subdivision 390‑B—Statements relating to release authorities
390‑65 Statements relating to release authorities
Subdivision 390‑C—Other statements
390‑115 Change or omission in information given to the Commissioner
Division 392—Employee share scheme reporting
Guide to Division 392
392‑1 What this Division is about
Subdivision 392‑A—Statements
392‑5 Statements by providers
392‑10 Change or omission in information given to the Commissioner
Subdivision 392‑B—Miscellaneous
392‑15 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
Division 393—Reports by investment bodies
Guide to Division 393
393‑1 What this Division is about