Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p5
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 5/12)
Character Range: 684554–687796

laws
Division 112—Fuel tax
Guide to Division 112
112‑1 What this Division is about
Subdivision 112‑E—Review of fuel tax decisions
112‑50 Reviewable fuel tax decisions
Part 3‑15—Major bank levy
Division 115—General provisions relating to the major bank levy
115‑1 What this Division is about
115‑5 Returns
115‑10 When major bank levy is due and payable
Division 117—Anti‑avoidance
Guide to Division 117
117‑1 What this Division is about
Subdivision 117‑A—Application of this Division
117‑5 Object of this Division
117‑10 Application of this Division
117‑15 Meaning of MBL benefit
117‑20 Matters to be considered in determining purpose
Subdivision 117‑B—Commissioner may negate effects of schemes for MBL benefits
117‑25 Commissioner may negate entity's MBL benefits
117‑30 Determination has effect according to its terms
117‑35 Commissioner may disregard scheme in making determinations
117‑40 One determination may cover several quarters etc.
117‑45 Commissioner must give copy of determination to entity affected
117‑50 Objections
Part 3‑17—Laminaria and Corallina decommissioning levy
Division 125—General provisions relating to Laminaria and Corallina decommissioning levy
125‑1 What this Division is about
Operative provisions
125‑5 Returns
125‑10 When Laminaria and Corallina decommissioning levy and related charges are due and payable
125‑15 Assessments of Laminaria and Corallina decommissioning levy
Part 3‑18—Australian IIR/UTPR tax and Australian DMT tax
Division 127—General provisions relating to Australian IIR/UTPR tax and Australian DMT tax
Guide to Division 127
127‑1 What this Division is about
Subdivision 127‑A—Returns
GloBE Information Returns
127‑5 GloBE Information Returns
127‑10 GloBE Information Returns given by Designated Local Entities
127‑15 Meaning of Designated Local Entity
127‑20 GloBE Information Returns given to foreign government agencies
127‑25 Meaning of Designated Filing Entity
127‑30 GloBE Information Returns given to foreign government agencies—notification requirement
Australian IIR/UTPR tax returns
127‑35 Australian IIR/UTPR tax returns
127‑40 Australian IIR/UTPR tax returns given by Designated Local Entities
Australian DMT tax returns
127‑45 Australian DMT tax returns
127‑50 Australian DMT tax returns given by Designated Local Entities
127‑55 GloBE Joint Ventures and GloBE JV Subsidiaries
Other provisions
127‑60 When returns must be given
127‑65 GloBE Main Entities and GloBE Permanent Establishments
Subdivision 127‑B—When taxes are due and payable etc.
Operative provisions
127‑70 When Australian IIR/UTPR tax and Australian DMT tax and related charges are due and payable
127‑75 Assessments of Australian IIR/UTPR tax and Australian DMT tax
Subdivision 127‑C—GloBE Excluded Entities
Operative provisions
127‑80 Provisions do not apply to GloBE Excluded Entities
Division 128—Extended application of tax laws relating to Australian IIR/UTPR tax and Australian DMT tax
Guide to Division 128
128‑1 What this Division is about
Subdivision 128‑A—Additional liability of Entities in Group or JV Group
128‑5 Additional liability of Group Entities of Applicable MNE Group
128‑10 Additional liability of Entities in a JV Group
Subdivision 128‑B—Extended application to certain types of entity