Document ID: chunk:federal_register_of_legislation:C2025C00139:front:0:p5
Version: federal_register_of_legislation:C2025C00139
Segment Type: other
Provision Reference: 
Character Range: 12582–15964

for the purpose of the original exception
150‑65 Exception—on‑disclosure of information lawfully made available to the public
Part 7‑2—Review and appeals
Division 155—Preliminary
155‑5 Application of this Part
155‑10 Decisions covered by single notice to be treated as single decision
Division 160—Objections
160‑5 How objections are to be made
160‑10 When objection is to be made
160‑15 Commissioner to decide objections
160‑20 Entity may require Commissioner to make an objection decision
160‑25 Entity may seek review of, or appeal against, Commissioner's decision
Division 165—ART review of objection decisions and extension of time refusal decisions
165‑5 ART Act applies subject to this Division
165‑10 Special rules for objection decisions or extension of time refusal decisions
165‑15 When and how to apply to the ART
165‑20 Parties to proceedings for review
165‑25 Giving documents to the ART
165‑30 Grounds of objection and burden of proof
165‑35 Implementation of ART decisions
165‑50 Pending review not to affect implementation of administrative decisions
165‑55 Reviews may be combined
Division 170—Court appeals against objection decisions
170‑5 Time limit for appeals
170‑10 Grounds of objection and burden of proof
170‑15 Order of court on objection decision
170‑20 Implementation of court order in respect of objection decision
170‑25 Pending appeal not to affect implementation of administrative decisions
170‑30 Appeals may be combined
Part 7‑3—Penalties
Division 175—Administrative penalties
Subdivision 175‑A—Overview
175‑1 Simplified outline
Subdivision 175‑B—Penalties for statements
175‑5 Application of this Subdivision to statements
175‑10 Penalty for false or misleading statements
175‑15 Amount of penalty
175‑20 Base penalty amount
175‑25 Increase in penalty
175‑30 Reduction of penalty if entity voluntarily tells the Commissioner
Subdivision 175‑C—Penalties for failing to lodge documents on time
175‑35 Liability to penalty
175‑40 Amount of penalty
Subdivision 175‑D—Machinery provisions for administrative penalties
175‑45 Scope of Subdivision
175‑50 Notification of liability
175‑55 Due date for penalty
175‑60 Remission of penalty
175‑65 General interest charge on unpaid penalty
175‑70 Collection of penalty by Commissioner of Taxation
Part 7‑4—Application of this Act to entities
Division 180—Obligations, liabilities and offences
Subdivision 180‑A—Overview
180‑1 Simplified outline
Subdivision 180‑B—Unincorporated associations and bodies of persons
180‑5 Obligations and liabilities
180‑10 Offences
180‑15 Offences—defences
Subdivision 180‑C—Trusts
180‑20 Obligations and liabilities
180‑25 Offences
Subdivision 180‑D—Bodies corporate
180‑30 Liabilities
Subdivision 180‑E—Rights of indemnity and contribution
180‑35 Rights of indemnity and contribution
Part 7‑5—Constitutional matters
Division 185—Constitutional matters
185‑5 Concurrent operation of State and Territory laws
185‑10 Compensation for acquisition of property
Part 7‑6—Forms and regulations
Division 190—Requirements about giving material
Subdivision 190‑A—Object of this Division
190‑5 Object of this Division
Subdivision 190‑B—General provisions
190‑10 Approved forms
190‑15 Commissioner may defer time for lodgement
190‑20 Declaration by entity
190‑25 Declaration by entity where agent gives document
190‑30 Declaration by agent
190‑35 Signing declarations
190‑40 Returns etc.