Document ID: chunk:federal_register_of_legislation:C2004C01086:clause:2_165:p1
Version: federal_register_of_legislation:C2004C01086
Segment Type: clause
Provision Reference: sch 2 cl 165 (pt 1/11)
Character Range: 45391–48448

165                                              additional tax                                                                                               36(2)                                Wool Tax (Administration) Act 1964

Subdivision 250‑B—Object of this Part

250‑25  Object

  The object of this Part is to ensure that unpaid amounts of *tax‑related liabilities and other related amounts are collected or recovered in a timely manner.

[The next Division is Division 255.]

Division 255—General rules about collection and recovery

Table of Subdivisions

255‑A Tax‑related liabilities

255‑B Commissioner's power to vary payment time

255‑C Recovery proceedings

Subdivision 255‑A—Tax‑related liabilities

Table of sections

255‑1 Meaning of tax‑related liability
255‑5 Recovering a tax‑related liability that is due and payable

255‑1  Meaning of tax‑related liability

A tax‑related liability is a pecuniary liability to the Commonwealth arising directly under a *taxation law (including a liability the amount of which is not yet due and payable).

Note 1: See section 250‑10 for an index of tax‑related liabilities.

Note 2: A taxation law, or a provision of it, may be excluded from being applied to this Part. See section 265‑65.

255‑5  Recovering a tax‑related liability that is due and payable

 (1) An amount of a *tax‑related liability that is due and payable:
 (a) is a debt due to the Commonwealth; and
 (b) is payable to the Commissioner.

 (2) The Commissioner, a Second Commissioner or a Deputy Commissioner may sue in his or her official name in a court of competent jurisdiction to recover an amount of a *tax‑related liability that remains unpaid after it has become due and payable.

Note: The tables in section 250‑10 set out each provision that specifies when an amount of a tax‑related liability becomes due and payable. The Commissioner may vary that time under Subdivision 255‑B.

Subdivision 255‑B—Commissioner's power to vary payment time

Table of sections

255‑10 To defer the payment time
255‑15 To permit payments by instalments
255‑20 To bring forward the payment time in certain cases

255‑10  To defer the payment time

 (1) The Commissioner may, having regard to the circumstances of your particular case, defer the time at which an amount of a *tax‑related liability is, or would become, due and payable by you (whether or not the liability has already arisen). If the Commissioner does so, that time is varied accordingly.

Note: General interest charge or any other relevant penalty, if applicable for any unpaid amount of the liability, will begin to accrue from the time as varied. See, for example, paragraph 204(3)(a) of the Income Tax Assessment Act 1936.

 (2) The Commissioner must do so by written notice given to you.

255‑15  To permit payments by instalments

 (1) The Commissioner may, having regard to the circumstances of your particular case, permit you to pay an amount of a *tax‑related liability by instalments under an *arrangement between you and the Commissioner (whether