Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_143:p19
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 143 (pt 19/24)
Character Range: 1195976–1198661

subsection 265‑90(1) to the Commissioner even if:
 (a) the liability is reduced, or ceases to exist, after the end of the period specified in the direction under paragraph 265‑90(3)(c); or
 (b) the liability is discharged after the end of that period; or
 (c) the liability is, after the end of that period, taken never to have existed, or taken not to have existed at a time on or before the end of that period.

265‑110  Taxation objection
  If you are dissatisfied with a decision of the Commissioner to give you a direction under subsection 265‑90(1), you may, at any time before the end of the period specified in the direction under paragraph 265‑90(3)(c), object against the decision in the manner set out in Part IVC.

265‑115  Extension of period to comply if taxation objection made
 (1) This section applies if:
 (a) the Commissioner gives you a direction under subsection 265‑90(1); and
 (b) the period specified in the direction under paragraph 265‑90(3)(c) has not expired; and
 (c) you:
 (i) make an objection in accordance with section 265‑110 in relation to the Commissioner's decision to give you the direction; or
 (ii) make an objection in the manner set out in Part IVC against a taxation decision that relates to your liability to pay an amount referred to in the direction.
 (2) The period specified in the direction under paragraph 265‑90(3)(c) is extended by one day for each day in the period that begins on the day the objection is made and ends at the end of the later of the following days:
 (a) the day 21 days after the day the Commissioner notifies you of the Commissioner's decision under section 14ZY in relation to the objection;
 (b) if, before the end of the day referred to in paragraph (a), you:
 (i) apply to the *ART in accordance with Division 4 of Part IVC for review of the Commissioner's decision; or
 (ii) lodge an appeal against the Commissioner's decision with the Federal Court of Australia under Division 5 of that Part;
  the day the review or the appeal is finally determined.
 (3) To avoid doubt, the extension of the period under subsection (2) does not affect any liability that you may have to pay an amount referred to in the direction.

Division 268—Estimates

Table of Subdivisions
 Guide to Division 268
268‑A Object
268‑B Making estimates
268‑C Liability to pay estimates
268‑D Reducing and revoking estimates
268‑E Late payment of estimates
268‑F Miscellaneous

Guide to Division 268

268‑1  What this Division is about

      This Division enables the Commissioner to make an estimate of:
             (a) amounts not paid as required by Part 2‑5 of this Act (Pay as you go (PAYG) withholding); or
             (b) unpaid