Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p8
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 8/12)
Character Range: 693613–697028

FHSS releasable contributions amount
138‑35 Eligible contributions
138‑40 Associated earnings
Part 3‑30—Diverted profits tax
Division 145—Assessments of diverted profits tax
Guide to Division 145
145‑1 What this Division is about
145‑5 DPT assessments—modified application of Division 155
145‑10 When DPT assessments can be made
145‑15 Period of review of DPT assessments
145‑20 Review of assessments
145‑25 Restricted DPT evidence
Chapter 4—Generic assessment, collection and recovery rules
Part 4‑1—Returns and assessments
Division 155—Assessments
Guide to Division 155
155‑1 What this Division is about
Subdivision 155‑A—Making assessments
155‑5 Commissioner may make assessment
155‑10 Commissioner must give notice of assessment
155‑15 Self‑assessment
155‑20 Assessment of indirect tax on importations and customs dealing
155‑25 Special assessment
155‑30 Delays in making assessments
Subdivision 155‑B—Amending assessments
When Commissioner may amend assessments
155‑35 Amendment during period of review
155‑40 Amendment during period of review—certain applications taken to be notices
155‑45 Amendment on application
155‑50 Amendment to give effect to private ruling
155‑55 Amendment to give effect to certain anti‑avoidance declarations
155‑60 Amendment because of review, objection or fraud
Special rules about amending amended assessments
155‑65 Amending amended assessments
155‑70 Refreshed period of review
General rules
155‑75 Refunds of amounts overpaid
155‑80 Amended assessments are assessments
Subdivision 155‑C—Validity and review of assessments
155‑85 Validity of assessment
155‑90 Review of assessments
Subdivision 155‑D—Miscellaneous
155‑95 Entities
Part 4‑15—Collection and recovery of tax‑related liabilities and other amounts
Division 250—Introduction
Subdivision 250‑A—Guide to Part 4‑15
250‑1 What this Part is about
250‑5 Some important concepts about tax‑related liabilities
250‑10 Summary of tax‑related liabilities
Subdivision 250‑B—Object of this Part
250‑25 Object
Division 255—General rules about collection and recovery
Subdivision 255‑A—Tax‑related liabilities
255‑1 Meaning of tax‑related liability
255‑5 Recovering a tax‑related liability that is due and payable
Subdivision 255‑B—Commissioner's power to vary payment time
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
Subdivision 255‑C—Service of documents if person absent from Australia or cannot be found
Guide to Subdivision 255‑C
255‑35 What this Subdivision is about
Operative provisions
255‑40 Service of documents if person absent from Australia or cannot be found
Subdivision 255‑D—Security deposits
255‑100 Commissioner may require security deposit
255‑105 Notice of requirement to give security
255‑110 Offence
255‑115 Order to comply with requirement
255‑120 Offence
Division 260—Special rules about collection and recovery
Guide to Division 260
260‑1 What this Division is about
Subdivision 260‑A—From third party
260‑5 Commissioner may collect amounts from third party
260‑10 Notice to Commonwealth, State 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