s 14A
In forceSubsection 250‑10(2) in Schedule 1 (after note 3)
Part 1.6Interaction with Australian Charities and Not‑for‑profits Commission Act 2012
14A Subsection 250‑10(2) in Schedule 1 (after note 3)
Insert:
Note 4:
Penalties under Division 175 of the Australian Charities and Not‑for‑profits Commission Act 2012, and related general interest charge, are treated in the same way as tax‑related liabilities: see subsection 175‑70(2) of that Act.
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