Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 3/5)
Character Range: 1222054–1224771

16‑B, because the underlying liability remains undischarged;
 (c) liability under a judgment, to the extent that it is based on a liability referred to in paragraph (a) or (b);
 (d) a liability of yours to pay interest carried by a judgment debt, to the extent that the judgment debt is based on:
 (i) the liability to pay the estimate; or
 (ii) the liability to pay the general interest charge under section 268‑75 on an unpaid amount of the estimate.
 (1A) In a case covered by paragraph 268‑10(1)(c) (estimate of liability in relation to net amount under GST Act), treat the reference in paragraph (1)(b) to the underlying liability as being a reference to a liability under Division 33 or 35 of the *GST Act for an *assessed net amount in respect of the underlying liability.

Discharging one liability discharges other liabilities
 (2) If, at a particular time, an amount is paid or applied towards discharging one of the liabilities, each of the other liabilities that is in existence at that time is discharged to the extent of the same amount.
 (3) However, this section does not discharge a liability to a greater extent than the amount of the liability.
 (4) If, because a judgment debt carries interest, section 8AAH of this Act reduces the amount of a *general interest charge payable as mentioned in paragraph (1)(b) of this section, the amount of the reduction is taken, for the purposes of subsection (2) of this section, to have been applied towards discharging your liability to the charge.

Subdivision 268‑F—Miscellaneous

Table of sections
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

268‑85  Effect of judgment on liability on which it is based

Estimate payable despite judgment
 (1) The unpaid amount of the estimate, or of the underlying liability, does not stop being payable merely because a judgment has been given by, or entered in, a court.

Division applies to liability under judgment
 (2) This Division applies in relation to liability under a judgment, to the extent that it is based on your liability to pay the amount of the estimate, in the same way as this Division applies to that estimate liability.
 (3) This Division applies in relation to liability under a judgment, to the extent that it is based on the underlying liability, in the same way as this Division applies to the underlying liability.
 (4) Subsections (2) and (3) do not apply for the purposes of the following:
 (a) section 268‑20 (Nature of liability to pay estimate);
 (b) section 268‑30 (Estimate provable