Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p9
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 9/12)
Character Range: 696705–700048

or Territory
260‑15 Indemnity
260‑20 Offence
Subdivision 260‑B—From liquidator
260‑40 Subdivision does not apply to superannuation guarantee charge
260‑45 Liquidator's obligation
260‑50 Offence
260‑55 Joint liability of 2 or more liquidators
260‑60 Liquidator's other obligation or liability
Subdivision 260‑C—From receiver
260‑75 Receiver's obligation
260‑80 Offence
260‑85 Joint liability of 2 or more receivers
260‑90 Receiver's other obligation or liability
Subdivision 260‑D—From agent winding up business for foreign resident principal
260‑105 Obligation of agent winding up business for foreign resident principal
260‑110 Offence
260‑115 Joint liability of 2 or more agents
260‑120 Agent's other obligation or liability
Subdivision 260‑E—From deceased person's estate
260‑140 Administered estate
260‑145 Unadministered estate
260‑150 Commissioner may authorise amount to be recovered
Division 263—Mutual assistance in the administration of foreign tax laws
Subdivision 263‑A—Foreign revenue claims
Guide to Subdivision 263‑A
263‑5 What this Subdivision is about
Operative provisions
263‑10 Meaning of foreign revenue claim
263‑15 Requirements for foreign revenue claims
263‑20 Foreign Revenue Claims Register
263‑25 Registering claims
263‑30 When amount is due and payable
263‑35 Amending the Register etc.
263‑40 Payment to competent authority
Subdivision 263‑B—Service of documents in Australia on behalf of foreign revenue authorities
Guide to Subdivision 263‑B
263‑55 What this Subdivision is about
Operative provisions
263‑60 Meaning of foreign service of document request
263‑65 Service of document subject to foreign service of document request
Division 265—Other matters
Subdivision 265‑A—Right of person to seek recovery or contribution
Guide to Subdivision 265‑A
265‑35 What this Subdivision is about
Operative provisions
265‑40 Right of recovery if another person is liable
265‑45 Right of contribution if persons are jointly liable
Subdivision 265‑B—Application of laws
265‑65 Non‑application of certain taxation laws
Subdivision 265‑C—Direction to pay superannuation guarantee charge
Guide to Subdivision 265‑C
265‑85 What this Subdivision is about
265‑90 Direction to pay superannuation guarantee charge
265‑95 Offence
265‑100 Variation or revocation
265‑105 Effect of liability being reduced or ceasing to exist
265‑110 Taxation objection
265‑115 Extension of period to comply if taxation objection made
Division 268—Estimates
Guide to Division 268
268‑1 What this Division is about
Subdivision 268‑A—Object
268‑5 Object of Division
Subdivision 268‑B—Making estimates
268‑10 Commissioner may make estimate
268‑15 Notice of estimate
Subdivision 268‑C—Liability to pay estimates
268‑20 Nature of liability to pay estimate
268‑25 Accuracy of estimate irrelevant to liability to pay
268‑30 Estimate provable in bankruptcy or winding up
Subdivision 268‑D—Reducing and revoking estimates
268‑35 How estimate may be reduced or revoked—Commissioner's powers
268‑40 How estimate may be reduced or revoked—statutory declaration or affidavit
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