Document ID: chunk:federal_register_of_legislation:C2025C00180:schedule:1:p4
Version: federal_register_of_legislation:C2025C00180
Segment Type: schedule
Provision Reference: sch 1 (pt 4/12)
Character Range: 681505–684821

Early application of Subdivision 45‑Q to the head company of a new group
Subdivision 45‑S—MEC groups
Guide to Subdivision 45‑S
45‑900 What this Subdivision is about
Preliminary
45‑905 Objects of Subdivision
General modification rules
45‑910 Extended operation of Part to cover MEC groups
Extended operation of Subdivision 45‑Q
45‑913 Sections 45‑705 and 45‑740 do not apply to members of MEC groups
45‑915 Application of Subdivision 45‑Q to provisional head company
45‑917 Assumption for applying section 45‑710 (single entity rule)
45‑920 Change of provisional head company
45‑922 Life insurance company
Extended operation of Subdivision 45‑R
45‑925 Additional modifications of sections 45‑855 and 45‑860
45‑930 Modifications of sections 45‑865 and 45‑870 and a related provision
45‑935 Additional modifications of section 45‑885
Part 2‑15—Returns and assessments
Division 70—Tax receipts
Guide to Division 70
70‑1 What this Division is about
Subdivision 70‑A—Tax receipts
70‑5 Tax receipt to be provided to certain individual taxpayers
Part 2‑30—Collecting Medicare levy with income tax
Division 90—Medicare levy and Medicare levy surcharge
Subdivision 90‑A—Treatment like income tax
90‑1 Laws apply in relation to Medicare levy and Medicare levy surcharge as they apply in relation to income tax
Part 2‑35—Excess superannuation contributions
Division 97—Excess contributions determinations
Subdivision 97‑A—Excess concessional contributions determinations
Guide to Subdivision 97‑A
97‑1 What this Subdivision is about
Operative provisions
97‑5 Determination of excess concessional contributions
97‑10 Review
Subdivision 97‑B—Excess non‑concessional contributions determinations
Guide to Subdivision 97‑B
97‑20 What this Subdivision is about
Operative provisions
97‑25 Excess non‑concessional contributions determinations
97‑30 Associated earnings
97‑35 Review
Chapter 3—Collection, recovery and administration of other taxes
Part 3‑10—Indirect taxes
Division 105—General rules for indirect taxes
Guide to Division 105
105‑1 What this Division is about
Subdivision 105‑D—General interest charge and penalties
105‑80 General interest charge
105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent
Subdivision 105‑F—Indirect tax refund schemes
105‑120 Refund scheme—defence related international obligations
105‑125 Refund scheme—international obligations
Subdivision 105‑G—Other administrative provisions
105‑145 Commissioner must give things in writing
Division 110—Goods and services tax
Guide to Division 110
110‑1 What this Division is about
Subdivision 110‑F—Review of GST decisions
110‑50 Reviewable GST decisions
Division 111—Wine tax and luxury car tax
Guide to Division 111
111‑1 What this Division is about
Subdivision 111‑C—Review of wine tax decisions
111‑50 Reviewable wine tax decisions
Subdivision 111‑D—Effect on contracts from amendments to laws
111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax 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