Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p11
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 11/12)
Character Range: 702940–706309

behalf
284‑30 Application of Division to trusts
284‑35 Application of Division to partnerships
Subdivision 284‑B—Penalties relating to statements
Guide to Subdivision 284‑B
284‑70 What this Subdivision is about
Operative provisions
284‑75 Liability to penalty
284‑80 Shortfall amounts
284‑85 Amount of penalty
284‑90 Base penalty amount
284‑95 Joint and several liability of directors of corporate trustee that makes a false or misleading statement
Subdivision 284‑C—Penalties relating to schemes
Guide to Subdivision 284‑C
284‑140 What this Subdivision is about
Operative provisions
284‑145 Liability to penalty
284‑150 Scheme benefits and scheme shortfall amounts
284‑155 Amount of penalty
284‑160 Base penalty amount: schemes
284‑165 Exception—threshold for penalty arising from cross‑border transfer pricing
Subdivision 284‑D—Provisions common to Subdivisions 284‑B and 284‑C
284‑220 Increase in base penalty amount
284‑224 Reduction of base penalty amount if law was applied in an accepted way
284‑225 Reduction of base penalty amount if you voluntarily tell the Commissioner
Subdivision 284‑E—Special rules about unarguable positions for cross‑border transfer pricing
284‑250 Undocumented transfer pricing treatment not reasonably arguable
284‑255 Documentation requirements
Division 286—Penalties for failing to lodge documents on time
Subdivision 286‑A—Guide to Division 286
286‑1 What this Division is about
Subdivision 286‑B—Object of Division
286‑25 Object of Division
Subdivision 286‑C—Penalties for failing to lodge documents on time
286‑75 Liability to penalty
286‑80 Amount of penalty
Division 288—Miscellaneous administrative penalties
288‑10 Penalty for non‑electronic notification
288‑20 Penalty for non‑electronic payment
288‑25 Penalty for failure to keep or retain records
288‑30 Penalty for failure to retain or produce declarations
288‑35 Penalty for preventing access etc.
288‑40 Penalty for failing to register or cancel registration
288‑45 Penalty for failing to issue tax invoice etc.
288‑46 Penalty for failing to ensure tax information about supplies of low value goods is included in customs documents
288‑50 Penalty for both principal and agent issuing certain documents
288‑70 Administrative penalties for life insurance companies
288‑75 Administrative penalty for a copyright or resale royalty collecting society
288‑80 Administrative penalty for over declaring conduit foreign income
288‑85 Failure by Reporting Financial Institution to obtain self‑certification
288‑95 Failing to comply etc. with release authority
288‑100 Excess money paid under release authority
288‑105 Superannuation provider to calculate crystallised pre‑July 83 amount of superannuation interest by 30 June 2008
288‑110 Contravention of superannuation data and payment regulation or standard
288‑115 AMIT under or over resulting from intentional disregard of or recklessness as to taxation law
288‑120 Prohibited offsets of liabilities using interest etc. accrued on farm management deposits
288‑125 Producing or supplying electronic sales suppression tools
288‑130 Possessing electronic sales suppression tools
288‑135 Incorrectly keeping records using electronic sales suppression tools
288‑140 Penalty for failing to publish information on time
Division 290—Promotion and implementation of schemes
Subdivision 290‑A—Preliminary
290‑5 Objects of this Division