Document ID: chunk:federal_register_of_legislation:C2011C00698:clause:6_13:p2
Version: federal_register_of_legislation:C2011C00698
Segment Type: clause
Provision Reference: sch 6 cl 13 (pt 2/2)
Character Range: 170014–170608

does not limit the matters that the Commissioner may consider in making the decision.

Extended operation of this section

 (4) This section (except this subsection) applies in relation to a pecuniary liability to the Commonwealth that arises directly under a *taxation law, but is not a *tax‑related liability, in the same way as this section applies in relation to a tax‑related liability.

Example: This section applies to a civil penalty under Division 290 (which penalises certain conduct involving promotion of schemes) in the same way as this section applies to a tax‑related liability.