Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

Pt 4-15 inserted by No 179 of 1999.

Div 268 heading substituted by No 6 of 2020, s 3 and Sch 3 item 2, applicable in relation to: (a) net amounts and assessed net amounts for tax periods that start on or after 1 April 2020; and (b) GST instalments for GST instalment quarters that start on or after 1 April 2020. The heading formerly read:

Division 268 - Estimates and recovery of PAYG withholding liabilities and superannuation guarantee charge

Div 268 inserted by No 79 of 2010 , s 3 and Sch 1 item 10, effective 1 July 2010.

Subdiv 268-F inserted by No 79 of 2010 , s 3 and Sch 1 item 10, effective 1 July 2010.

S 268-100 amended by No 11 of 2016, s 3 and Sch 2 item 316, by substituting " (External administration) or Schedule 2 to the Corporations Act 2001 , or the Bankruptcy Act 1966 , to the extent those provisions or that " for " of the Corporations Act 2001 (External administration), or the Bankruptcy Act 1966 , to the extent that Chapter or " , effective 1 March 2017.

S 268-100 inserted by No 79 of 2010 , s 3 and Sch 1 item 10, applicable in relation to an amount payable by a company to the Commissioner before, on or after 1 July 2010.