Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_100
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 100
Character Range: 1125375–1127216

100                                                               interest payable under section 102AAM (about distributions from non‑resident trust estates)  5‑5 of the Income Tax Assessment Act 1997

 (2) The following table is an index of each tax‑related liability under other Acts. The key provision for the liability, as set out in the table, specifies when the liability becomes due and payable.
Note 1: The Commissioner may vary the time at which the amount becomes due and payable. See Subdivision 255‑B.
Note 2: Members and former members of consolidated groups and MEC groups may be jointly and severally liable to pay certain tax‑related liabilities related to the group's activities (see Division 721 of the Income Tax Assessment Act 1997).
Note 3: Companies that are or were members of the same wholly‑owned group as an NZ franking company may be jointly and severally liable to pay certain tax‑related liabilities of the NZ franking company (see Division 220 of the Income Tax Assessment Act 1997).
Note 4: Penalties under Division 175 of the Australian Charities and Not‑for‑profits Commission Act 2012, and related general interest charge, are treated in the same way as tax‑related liabilities: see subsection 175‑70(2) of that Act.
Note 5: A liability for a fee that is due and payable under subsection 113(5) of the Foreign Acquisitions and Takeovers Act 1975 is a tax‑related liability if the power of the Treasurer to recover the fee under that subsection is delegated to the Commissioner of Taxation under section 137 of that Act (see subsections 138(1) and (2) of that Act).
Tax‑related liabilities under other legislation
Item                                             Topic                                                                                                        Provision                       Act