Document ID: chunk:federal_register_of_legislation:C2025C00120:section:78a:p2
Version: federal_register_of_legislation:C2025C00120
Segment Type: section
Provision Reference: s 78A (pt 2/3)
Character Range: 363913–366980

of instalment of tax
112 Estimated tax
112A Credit in certain cases where amount of instalment is nil
112B Liability to GIC on shortfall in quarterly instalment worked out on the basis of estimated tax
113 Notice of alteration of amount of instalment
Part X—Statutory evidentiary documents
123 Retention of statutory evidentiary documents
123AA Alternatives to statutory evidentiary documents
123A When business use percentage and estimate of business kilometres must be specified
123B Substantiation requirements not to apply in special circumstances
Part XA—Endorsement of registered charities etc.
123C Endorsement by Commissioner as public benevolent institution
123D Endorsement by Commissioner as health promotion charity
123E Endorsement by Commissioner as registered charity (other than public benevolent institution or health promotion charity)
Part XI—Miscellaneous
124 Assessments
124A Assessment on assumption
129 Agents and trustees
132 Records to be kept and preserved
132A Written evidence not available when return lodged
134 Service on partnerships and associations
135 Regulations
Part XIA—Record keeping exemption
Division 1—Overview of Part
135A Overview of Part
Division 2—Conditions
135B Conditions that must be satisfied
135C What is a base year?
Division 3—Consequences if conditions in Division 2 are satisfied
135D Consequences
135E Exemption from keeping records
135F Keeping records for 5 years after they are last relied on
135G Way to work out liability
135H Exception if employer chooses to use current year aggregate fringe benefits amount
135J Exception if employer is government body or tax‑exempt
135K Exception if aggregate fringe benefits amount increases too much
135L Employer not in business throughout current year
Part XIB—Reportable fringe benefits totals
135M Simplified outline of this Part
135N Employee's reportable fringe benefits total
135P Employee's reportable fringe benefits amount—general rule
135Q Reportable fringe benefits amount for some employees of certain institutions
Part XIC—Application of the Act to nominated State or Territory bodies
135R Application of this Part
135S Nomination of eligible State or Territory bodies
135T Eligible State or Territory bodies
135U Consequences of nomination
135V Working out the notional tax amount where nominations have been made, varied or revoked
135W Notional tax amount where a nominated State or Territory body ceases to exist
135X Application of certain provisions by agreement with the Commissioner
Part XID—Temporary budget repair levy
135Y Temporary budget repair levy
Part XII—Interpretation
136 Interpretation
136AB What constitutes reasonable belief that a superannuation fund is a complying superannuation fund
136A Reimbursement etc. of tax not to be regarded as consideration in respect of benefit etc.
137 Salary or wages
138 Double counting of fringe benefits
138A Benefit provided in respect of a year of tax
138B Benefit provided in respect of the employment of an employee
138C Application or use of benefit
139 Date on which return furnished
140