Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_143:p16
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 143 (pt 16/24)
Character Range: 1188529–1191299

of sections

Operative provisions
265‑40 Right of recovery if another person is liable
265‑45 Right of contribution if persons are jointly liable

Operative provisions

265‑40  Right of recovery if another person is liable
  A person who has paid an amount of a *tax‑related liability for or on behalf of another person may:
 (a) recover that amount from the other person as a debt (together with the costs of recovery) in a court of competent jurisdiction; or
 (b) retain or deduct the amount out of money held by the person that belongs to, or is payable to, the other person.

265‑45  Right of contribution if persons are jointly liable
 (1) If 2 or more persons are jointly liable to pay an amount of a *tax‑related liability, they are each liable for the whole of the amount.
 (2) If one of the persons has paid an amount of the liability, the person may recover in a court of competent jurisdiction, as a debt, from another of those persons:
 (a) an amount equal to so much of the amount paid; and
 (b) an amount equal to so much of the costs of recovery under this section;
as the court considers just and equitable.
Note: Item 15 of Schedule 6 to the Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 has the effect that, in addition to its normal application in relation to tax‑related liabilities arising on or after 1 July 2000, subsection (2) also applies to such liabilities arising before that date, where amounts of the liabilities are paid after the commencement of that item.

Subdivision 265‑B—Application of laws

Table of sections
265‑65 Non‑application of certain taxation laws

265‑65  Non‑application of certain taxation laws
  This Part does not apply in relation to a *taxation law, or a provision of a taxation law, that is prescribed by the regulations.

Subdivision 265‑C—Direction to pay superannuation guarantee charge

Guide to Subdivision 265‑C

265‑85  What this Subdivision is about

      If you are liable to pay an amount of superannuation guarantee charge or certain related liabilities, the Commissioner may direct you to pay the amount.
      If the amount is not paid, you may commit an offence.

Table of sections
265‑90 Direction to pay superannuation guarantee charge
265‑95 Offence
265‑100 Variation or revocation
265‑105 Effect of liability being reduced or ceasing to exist
265‑110 Taxation objection
265‑115 Extension of period to comply if taxation objection made

265‑90  Direction to pay superannuation guarantee charge
 (1) The Commissioner may, by written notice, give you a direction requiring you to pay to the Commissioner:
 (a) an amount of superannuation guarantee charge that is payable by you under the Superannuation Guarantee (Administration) Act 1992; or
 (b) if an estimate under Division 268