Subdivision 284-A
CurrentGeneral provisions
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-25Charges and penalties
Division 284Administrative penalties for statements, unarguable positions and schemes
Subdivision 284-A General provisions
Table of sections
284‑10 Object of Division
284‑15 When a matter is reasonably arguable
284‑20 Which statements this Division applies to
284‑25 Statements by agents
284‑27 GloBE Information Returns, Australian IIR/UTPR tax returns and Australian DMT tax returns lodged on your behalf
284‑30 Application of Division to trusts
284‑35 Application of Division to partnerships
This Act’s bill:Second reading speech
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