Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_6:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 6 (pt 1/17)
Character Range: 1253754–1256592

6                                                                                                          the amount of an estimate under Division 268 of a liability referred to in paragraph                     the last day of the 3 months after the day by which the company was obliged to give its *GST return, for the tax period for the relevant *net amount, to the Commissioner in accordance with Division 31 of the *GST Act,  to any extent.
                                                                                                           268‑10(1)(c) (net amount under GST Act),

Note 1: An administrator or a small business restructuring practitioner of the company being appointed, or the company beginning to be wound up, after the last day mentioned in column 2 will, to the extent mentioned in column 3, have no effect on the penalty.
Note 2: The sum mentioned in paragraph 35(1)(e) of the Superannuation Guarantee (Administration) Act 1992 is the sum of:
(a) the total of the company's individual superannuation guarantee shortfalls; and
(b) the company's nominal interest component; and
(c) the company's administration component;
 specified in the superannuation guarantee statement.
Note 3: This subsection will not affect the operation of subsection (1) in respect of penalties that relate to GST instalments.
 (3) If you become a director of the company during or after the 3 months mentioned in item 1, 2, 5 or 6, treat the reference in the item to the 3 months as being a reference to the 3 months after the day you become a director of the company.

269‑35  Defences

Illness
 (1) You are not liable to a penalty under this Division if, because of illness or for some other good reason, it would have been unreasonable to expect you to take part, and you did not take part, in the management of the company at any time when:
 (a) you were a director of the company; and
 (b) the directors were under the relevant obligations under subsection 269‑15(1).

All reasonable steps
 (2) You are not liable to a penalty under this Division if:
 (a) you took all reasonable steps to ensure that one of the following happened:
 (i) the directors caused the company to comply with its obligation;
 (ii) the directors caused an administrator of the company to be appointed under section 436A, 436B or 436C of the Corporations Act 2001;
 (iia) the directors caused a small business restructuring practitioner for the company to be appointed under section 453B of that Act;
 (iii) the directors caused the company to begin to be wound up (within the meaning of that Act); or
 (b) there were no reasonable steps you could have taken to ensure that any of those things happened.
 (3) In determining what are reasonable steps for the purposes of subsection (2), have regard to:
 (a) when, and for how long, you were a director