Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_3:p4
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 4/5)
Character Range: 1224527–1227339

in the same way as this Division applies to the underlying liability.
 (4) Subsections (2) and (3) do not apply for the purposes of the following:
 (a) section 268‑20 (Nature of liability to pay estimate);
 (b) section 268‑30 (Estimate provable in bankruptcy or winding up);
 (c) section 268‑45 (rejection of proof of debt).

Judgment conclusive as to amount of liability
 (5) Nothing in this Division affects the conclusiveness of a judgment as to the amount of a liability on which it is based.

268‑90  Requirements for statutory declaration or affidavit

Scope
 (1) This section applies to a statutory declaration given, or an affidavit filed, for the purposes of section 268‑40 or 268‑45 in relation to the estimate.

Content
 (2) In a case covered by paragraph 268‑10(1)(a) (estimate of liability under requirement to pay to the Commissioner amounts you have withheld under the Pay as you go withholding rules), the statutory declaration or affidavit must verify the following facts:
 (a) whichever of the following are applicable:
 (i) the sum of all amounts you withheld under Division 12 during the relevant period, or the fact that you did not withhold any such amounts during the period;
 (ii) the sum of all amounts you were required to pay under Division 13 (Alienated personal services payments) during the relevant period, or the fact that you were not required to pay any such amounts during the period;
 (iii) the sum of all amounts you were required to pay under Division 14 (non‑cash benefits and accruing gains) during the relevant period, or the fact that you were not required to pay any such amounts during the period;
 (b) what has been done to comply with Division 16 (Payer's obligations and rights) in relation to the amounts referred to in paragraph (a).
 (2A) In a case covered by paragraph 268‑10(1)(b) (estimate of liability to pay superannuation guarantee charge), the statutory declaration or affidavit must verify the following facts:
 (a) your name and address;
 (b) for each employee for whom you have an *individual superannuation guarantee shortfall for the relevant *quarter:
 (i) the employee's name and postal address and, if the employee has *quoted the employee's *tax file number to you, the employee's tax file number; and
 (ii) the amount of the shortfall;
 (c) what has been done to comply with your obligation to pay the relevant superannuation guarantee charge to the Commissioner.
Note: The amount of the individual superannuation guarantee shortfall mentioned in paragraph (b) is a factor in determining the amount of the superannuation guarantee charge mentioned in paragraph 268‑10(1)(b). The lesser amount mentioned in subsection 268‑40(2) may therefore differ from the amount of that shortfall.
 (2B) In a case covered by paragraph 268‑10(1)(c) (estimate of