Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p6
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 6/8)
Character Range: 1415906–1419403

or omission in information given to the Commissioner
Subdivision 392‑B—Miscellaneous
392‑15 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
Division 393—Reports by investment bodies
Guide to Division 393
393‑1 What this Division is about
393‑5 Reports about quoting tax file numbers and ABNs
393‑10 Annual investment income reports
393‑15 Errors in reports
Division 394—Reporting about forestry managed investment schemes
Guide to Division 394
394‑1 What this Division is about
394‑5 Statements about initial contributions to scheme
394‑10 Statements about failure to establish trees within 18 months
Division 396—Third party reporting
Guide to Division 396
396‑1A What this Division is about
Subdivision 396‑A—FATCA
Guide to Subdivision 396‑A
396‑1 What this Subdivision is about
Operative provisions
396‑5 Statements about U.S. Reportable Accounts
396‑10 Statements about payments to Nonparticipating Financial Institutions
396‑15 Meaning of the FATCA Agreement
396‑20 Permissions and elections
396‑25 Record keeping
Subdivision 396‑B—Information about transactions that could have tax consequences for taxpayers
Guide to Subdivision 396‑B
396‑50 What this Subdivision is about
Operative provisions
396‑55 Reporting tax‑related information about transactions to the Commissioner
396‑60 Information required
396‑65 Exemptions—wholesale clients
396‑70 Exemptions—other cases
396‑75 Errors in reports
Subdivision 396‑C—Common Reporting Standard
Guide to Subdivision 396‑C
396‑100 What this Subdivision is about
Operative provisions
396‑105 Statements about Reportable Accounts
396‑110 Meaning of CRS
396‑115 Matters Common Reporting Standard leaves to domestic law
396‑120 Application of Common Reporting Standard
396‑125 Record keeping
396‑130 Anti‑avoidance provisions
396‑135 Application of penalty to false or misleading self‑certification
396‑136 Report on Reportable Accounts maintained by Australian Reporting Financial Institutions
Division 398—Miscellaneous reporting obligations
Guide to Division 398
398‑1 What this Division is about
Subdivision 398‑A—Farm Management Deposit reporting
398‑5 Reporting to Agriculture Department
Part 5‑30—Payment, ABN and identification verification system
Division 400—Guide to Part 5‑30
400‑1 What Part 5‑30 is about
400‑5 The payment, ABN and identification verification system
Division 405—Transaction reporting by purchasers
405‑5 Payments to which this Division applies
405‑10 Reporting requirements
405‑15 Invoices produced by purchasers
Division 410—Transaction reporting by suppliers
410‑5 Payments to which this Division applies
410‑10 Reporting requirements
410‑15 Invoices produced by purchasers
Division 415—Verification of suppliers' ABNs by purchasers
415‑5 Payments to which this Division applies
415‑10 ABN verification requirements
415‑15 Method of obtaining ABN verification
415‑20 Verification applies to later payments
Division 417—Verification of suppliers' identities by purchasers
417‑5 Payments to which this Division applies
417‑10 Identity verification requirements
417‑15 Method of obtaining identity verification
417‑20 Verification applies to later payments
Division 420—Penalties for not reporting or verifying
420‑5 Failing to report or verify: administrative penalty
Division 425—Other matters
425‑20 Constructive payment
425‑25 Non‑cash benefits
Part 5‑35—Registration and similar processes for various taxes
Division 426—Process of endorsing charities and other entities
Guide to