Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p3
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 3/12)
Character Range: 678781–681775

How Commissioner works out instalment rate and notional tax for a multi‑rate trustee
45‑470 Working out instalment rate
45‑473 Commissioner must notify you of notional tax
45‑475 Working out your notional tax
45‑480 Working out your adjusted taxable income
45‑483 Meaning of reduced beneficiary's share and reduced no beneficiary's share
45‑485 Working out your adjusted withholding income
How Commissioner works out benchmark instalment rate and benchmark tax for a multi‑rate trustee
45‑525 When Commissioner works out benchmark instalment rate and benchmark tax
45‑530 How Commissioner works out benchmark instalment rate
45‑535 Working out your benchmark tax
Subdivision 45‑P—Anti‑avoidance rules
45‑595 Object of this Subdivision
45‑597 Effect of Subdivision in relation to instalment months
45‑600 General interest charge on tax benefit relating to instalments
45‑605 When do you get a tax benefit from a scheme?
45‑610 What is your tax position for an income year?
45‑615 What is your hypothetical tax position for an income year?
45‑620 Amount on which GIC is payable, and period for which it is payable
45‑625 Credit if you also got a tax detriment from the scheme
45‑630 When do you get a tax detriment from a scheme?
45‑635 No tax benefit or detriment results from choice for which income tax law expressly provides
45‑640 Commissioner may remit general interest charge in special cases
Subdivision 45‑Q—General rules for consolidated groups
Guide to Subdivision 45‑Q
45‑700 What this Subdivision is about
Application of Subdivision
45‑703 Effect of this Subdivision and Subdivision 45‑R in relation to monthly payers
45‑705 Application of Subdivision to head company
Usual operation of this Part for consolidated group members
45‑710 Single entity rule
45‑715 When instalments are due—modification of section 45‑61
45‑720 Head company cannot be an annual payer—modification of section 45‑140
Membership changes
45‑740 Change of head company
45‑755 Entry rule (for an entity that becomes a subsidiary member of a consolidated group)
45‑760 Exit rule (for an entity that ceases to be a subsidiary member of a consolidated group)
45‑775 Commissioner's power to work out different instalment rate or GDP‑adjusted notional tax
Subdivision 45‑R—Special rules for consolidated groups
Guide to Subdivision 45‑R
45‑850 What this Subdivision is about
Operative provisions
45‑855 Section 701‑1 disregarded for certain purposes
45‑860 Member having a different instalment period
45‑865 Credit rule
45‑870 Head company's liability to GIC on shortfall in quarterly instalment
45‑875 Other rules about the general interest charge
45‑880 Continued application of Subdivision 45‑Q to the head company of an acquired group
45‑885 Early application of Subdivision 45‑Q to the head company of a new group
Subdivision 45‑S—MEC groups
Guide to Subdivision 45‑S
45‑900 What this Subdivision is about
Preliminary
45‑905 Objects of Subdivision
General modification rules
45‑910 Extended operation of Part to