Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p10
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 10/12)
Character Range: 699758–703241

268‑45 How estimate may be reduced or revoked—rejection of proof of debt
268‑50 How estimate may be reduced—amount paid or applied
268‑55 When reduction or revocation takes effect
268‑60 Consequences of reduction or revocation—refund
268‑65 Consequences of reduction or revocation—statutory demand changed or set aside
268‑70 Consequences of reduction or revocation—underlying liability
Subdivision 268‑E—Late payment of estimates
268‑75 Liability to pay the general interest charge
268‑80 Effect of paying the general interest charge
Subdivision 268‑F—Miscellaneous
268‑85 Effect of judgment on liability on which it is based
268‑90 Requirements for statutory declaration or affidavit
268‑95 Liquidators, receivers and trustees in bankruptcy
268‑100 Division not to limit or exclude Corporations or Bankruptcy Act
Division 269—Penalties for directors of non‑complying companies
Guide to Division 269
269‑1 What this Division is about
Subdivision 269‑A—Object and scope
269‑5 Object of Division
269‑10 Scope of Division
Subdivision 269‑B—Obligations and penalties
269‑15 Directors' obligations
269‑20 Penalty
269‑25 Notice
269‑30 Effect on penalty of directors' obligation ending before end of notice period
269‑35 Defences
Subdivision 269‑C—Discharging liabilities
269‑40 Effect of director paying penalty or company discharging liability
269‑45 Directors' rights of indemnity and contribution
Subdivision 269‑D—Miscellaneous
269‑50 How notice may be given
269‑52 Copies of notices
269‑55 Division not to limit or exclude Corporations Act
Part 4‑25—Charges and penalties
Division 280—Shortfall interest charge
Guide to Division 280
280‑1 Guide to Division 280
Subdivision 280‑A—Object of Division
280‑50 Object of Division
Subdivision 280‑B—Shortfall interest charge
280‑100 Liability to shortfall interest charge—income tax
280‑101 Liability to shortfall interest charge—excess exploration credit tax
280‑102 Liability to shortfall interest charge—petroleum resource rent tax
280‑102A Liability to shortfall interest charge—excess non‑concessional contributions tax
280‑102B Liability to shortfall interest charge—Division 293 tax
280‑102C Liability to shortfall interest charge—diverted profits tax
280‑102D Liability to shortfall interest charge—Laminaria and Corallina decommissioning levy
280‑102E Liability to shortfall interest charge—Australian IIR/UTPR tax and Australian DMT tax
280‑103 Liability to shortfall interest charge—general
280‑105 Amount of shortfall interest charge
280‑110 Notification by Commissioner
Subdivision 280‑C—Remitting shortfall interest charge
280‑160 Remitting shortfall interest charge
280‑165 Commissioner must give reasons for not remitting in certain cases
280‑170 Objecting against remission decision
Division 284—Administrative penalties for statements, unarguable positions and schemes
Guide to Division 284
284‑5 What this Division is about
Subdivision 284‑A—General provisions
284‑10 Object of Division
284‑15 When a matter is reasonably arguable
284‑20 Which statements this Division applies to
284‑25 Statements by agents
284‑27 GloBE Information Returns, Australian IIR/UTPR tax returns and Australian DMT tax returns lodged on your 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