Document ID: chunk:federal_register_of_legislation:C2025C00139:section:3:p4
Version: federal_register_of_legislation:C2025C00139
Segment Type: section
Provision Reference: s 3 (pt 4/20)
Character Range: 208567–211300

related matters):
 (a) treat the penalty in the same way as a primary tax debt; and
 (b) treat general interest charge (if any) under section 175‑65 in respect of the penalty in the same way as a primary tax debt.
Note: This allows the Commissioner of Taxation to add the penalty to an entity's running balance account.
 (2) For the purposes of Chapter 4 in Schedule 1 to the Taxation Administration Act 1953 (Generic collection and recovery rules):
 (a) treat the penalty in the same way as a tax‑related liability; and
 (b) treat general interest charge (if any) under section 175‑65 in respect of the penalty in the same way as a tax‑related liability.
Note: When the penalty is due and payable (see section 175‑55), it is a debt due to the Commonwealth and payable to the Commissioner of Taxation (see section 255‑5 in Schedule 1 to the Taxation Administration Act 1953).
 (3) If the Commissioner gives an entity a written notice under section 175‑50, the Commissioner must notify the Commissioner of Taxation that he or she has done so.
 (4) If the Commissioner later remits all or a part of the penalty under section 175‑60, the Commissioner must notify the Commissioner of Taxation that he or she has done so.
 (5) The Commissioner of Taxation must notify the Commissioner of any action taken to recover a debt attributable to the penalty, if the Commissioner requests the Commissioner of Taxation in writing to do so.

Part 7‑4—Application of this Act to entities

Division 180—Obligations, liabilities and offences

Subdivision 180‑A—Overview

180‑1  Simplified outline
  The following is a simplified outline of this Division:
      If an entity is subject to an obligation or liability, or commits an offence, certain entities that are responsible for managing the entity may also be subject to the obligation or liability, or commit the offence, in specific situations.

Subdivision 180‑B—Unincorporated associations and bodies of persons

180‑5  Obligations and liabilities

Obligations
 (1) Subject to subsection (2), an obligation that is imposed under this Act on a company that is an unincorporated association or body of persons is imposed on each individual who was a director of the association or body at the time the obligation arose, but may be discharged by any such individual.

Liabilities
 (2) An amount that is payable under this Act by a company that is an unincorporated association or body of persons is payable by each individual who was a director of the association or body at the time the amount became payable.
 (3) If an amount is payable under this section by more than one entity, those entities are jointly and severally liable to pay the amount.

180‑10  Offences
 (1) An offence against this