Contents
Schedule 1—Collection and recovery of income tax and other liabilities 1
Chapter 3—Collection, recovery and administration of other taxes 1
Part 3‑10—Indirect taxes 1
Division 105—General rules for indirect taxes 1
Guide to Division 105 1
105‑1..................... What this Division is about................................................. 1
Subdivision 105‑A—Assessments 2
105‑3..................... Application of Subdivision................................................. 2
105‑5..................... Commissioner may make assessment of indirect tax.......... 3
105‑10................... Request for assessment....................................................... 3
105‑15................... Indirect tax liabilities do not depend on assessment............ 4
105‑20................... Commissioner must give notice of the assessment............. 4
105‑25................... Amendment of assessment................................................. 4
105‑30................... Later assessment prevails in case of inconsistency............. 5
Subdivision 105‑B—Review of indirect tax decisions 5
105‑40................... Reviewable indirect tax decisions....................................... 5
Subdivision 105‑C—Limits on credits, refunds and recovering amounts 5
105‑50................... Time limit on recovery by the Commissioner..................... 6
105‑55................... Time limit on refunds etc. from the Commissioner............. 7
105‑65................... Restriction on GST refunds................................................ 9
Subdivision 105‑D—General interest charge and penalties 11
105‑80................... General interest charge...................................................... 11
105‑85................... Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent.......................................................................................... 12
Subdivision 105‑F—Indirect tax refund schemes 12
105‑120................. Refund scheme—defence related international obligations 13
105‑125................. Refund scheme—international obligations........................ 14
Subdivision 105‑G—Other administrative provisions 14
105‑145................. Commissioner must give things in writing....................... 14
Division 110—Goods and services tax 16
Guide to Division 110 16
110‑1..................... What this Division is about............................................... 16
Subdivision 110‑F—Review of GST decisions 16
110‑50................... Reviewable GST decisions............................................... 16
Division 111—Wine tax and luxury car tax 21
Guide to Division 111 21
111‑1..................... What this Division is about............................................... 21
Subdivision 111‑C—Review of wine tax decisions 21
111‑50................... Reviewable wine tax decisions......................................... 21
Subdivision 111‑D—Effect on contracts from amendments to laws 22
111‑60................... Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws....................................................................... 22
Division 112—Fuel tax 24
Guide to Division 112 24
112‑1..................... What this Division is about............................................... 24
Subdivision 112‑E—Review of fuel tax decisions 24
112‑50................... Reviewable fuel tax decisions........................................... 24
Part 3‑20—Sustaining the superannuation contribution concession 26
Division 133—Deferred payment 26
Guide to Division 133 26
133‑1..................... What this Division is about............................................... 26
Subdivision 133‑A—Deferral determination 26
Guide to Subdivision 133‑A 26
133‑5..................... What this Subdivision is about......................................... 26
Operative provisions 27
133‑10................... Determination of tax that is deferred to a debt account..... 27
133‑15................... Defined benefit tax............................................................ 28
133‑20................... How to attribute the defined benefit tax to defined benefit interests 29
133‑25................... Determination reducing tax deferred to a debt account...... 29
133‑30................... General provisions applying to determinations under this Subdivision 29
Subdivision 133‑B—Debt account 31
Guide to Subdivision 133‑B 31
133‑55................... What this Subdivision is about......................................... 31
Operative provisions 31
133‑60................... Debt account to be kept for deferred tax........................... 31
133‑65................... Interest on debt account balance........................................ 32
133‑70................... Voluntary payments.......................................................... 32
133‑75................... Commissioner must notify superannuation provider of debt account 33
Subdivision 133‑C—Compulsory payment 33
Guide to Subdivision 133‑C 33
133‑100................. What this Subdivision is about......................................... 33
Debt account discharge liability 34
133‑105................. Liability to pay debt account discharge liability................. 34
133‑110................. When debt account discharge liability must be paid.......... 35
133‑115................. General interest charge...................................................... 35
133‑120................. Meaning of debt account discharge liability..................... 35
133‑125................. Notice of debt account discharge liability.......................... 36
End benefit 37
133‑130................. Meaning of end benefit..................................................... 37
133‑135................. End benefit notice—individual.......................................... 38
133‑140................. End benefit notice—superannuation provider................... 38
133‑145................. End benefit notice—material changes or omissions.......... 39
Division 135—Releasing money from superannuation 40
Guide to Division 135 40
135‑1..................... What this Division is about............................................... 40
Subdivision 135‑A—When the Commissioner must issue a release authority 40
Guide to Subdivision 135‑A 40
135‑5..................... What this Subdivision is about......................................... 40
Operative provisions 41
135‑10................... Release authorities............................................................ 41
Subdivision 135‑B—When a release authority can be given to a superannuation provider 43
Guide to Subdivision 135‑B 43
135‑35................... What this Subdivision is about......................................... 43
Operative provisions 43
135‑40................... When you may give release authority to superannuation provider 43
135‑45................... When Commissioner may give release authority to superannuation provider 44
Subdivision 135‑C—Release of superannuation money under a release authority 45
Guide to Subdivision 135‑C 45
135‑70................... What this Subdivision is about......................................... 45
Operative provisions 46
135‑75................... Requirement for superannuation provider to release money 46
135‑80................... Compensation for acquisition of property......................... 47
135‑85................... Release amount................................................................. 47
135‑90................... How the Commissioner applies amounts received under a release authority 47
135‑95................... Defined benefit interests—releasing amounts to pay debt account discharge liability 48
135‑100................. Income tax treatment of amounts released—proportioning rule does not apply 48
Chapter 4—Generic assessment, collection and recovery rules 49
Part 4‑1—Returns and assessments 49
Division 155—Assessments 49
Guide to Division 155 50
155‑1..................... What this Division is about............................................... 49
Subdivision 155‑A—Making assessments 49
155‑5..................... Commissioner may make assessment............................... 50
155‑10................... Commissioner must give notice of assessment................. 50
155‑15................... Self‑assessment................................................................ 51
155‑20................... Assessment of indirect tax on importations and customs dealing 52
155‑25................... Special assessment............................................................ 53
155‑30................... Delays in making assessments.......................................... 53
Subdivision 155‑B—Amending assessments 54
When Commissioner may amend assessments 55
155‑35................... Amendment during period of review................................ 55
155‑40................... Amendment during period of review—certain applications taken to be notices 56
155‑45................... Amendment on application............................................... 57
155‑50................... Amendment to give effect to private ruling....................... 57
155‑55................... Amendment to give effect to certain anti‑avoidance declarations 58
155‑60................... Amendment because of review, objection or fraud........... 58
Special rules about amending amended assessments 58
155‑65................... Amending amended assessments...................................... 58
155‑70................... Refreshed period of review............................................... 59
General rules 59
155‑75................... Refunds of amounts overpaid........................................... 59
155‑80................... Amended assessments are assessments............................ 60
Subdivision 155‑C—Validity and review of assessments 60
155‑85................... Validity of assessment...................................................... 60
155‑90................... Review of assessments..................................................... 61
Subdivision 155‑D—Miscellaneous 61
155‑95................... Entities.............................................................................. 61
Part 4‑15—Collection and recovery of tax‑related liabilities and other amounts 62
Division 250—Introduction 62
Subdivision 250‑A—Guide to Part 4‑15 62
250‑1..................... What this Part is about...................................................... 62
250‑5..................... Some important concepts about tax‑related liabilities........ 62
250‑10................... Summary of tax‑related liabilities...................................... 63
Subdivision 250‑B—Object of this Part 71
250‑25................... Object............................................................................... 71
Division 255—General rules about collection and recovery 72
Subdivision 255‑A—Tax‑related liabilities 72
255‑1..................... Meaning of tax‑related liability......................................... 72
255‑5..................... Recovering a tax‑related liability that is due and payable.. 72
Subdivision 255‑B—Commissioner’s power to vary payment time 73
255‑10................... To defer the payment time................................................. 73
255‑15................... To permit payments by instalments................................... 74
255‑20................... To bring forward the payment time in certain cases.......... 74
Subdivision 255‑C—Recovery proceedings 75
Guide to Subdivision 255‑C 75
255‑35................... What this Subdivision is about......................................... 75
Operative provisions 75
255‑40................... Service of documents if person absent from Australia or cannot be found 75
255‑45................... Evidentiary certificate........................................................ 76
255‑50................... Certain statements or averments........................................ 77
255‑55................... Evidence by affidavit........................................................ 78
Subdivision 255‑D—Security deposits 78
255‑100................. Commissioner may require security deposit..................... 78
255‑105................. Notice of requirement to give security.............................. 79
255‑110................. Offence............................................................................. 80
Division 260—Special rules about collection and recovery 81
Guide to Division 260 82
260‑1..................... What this Division is about............................................... 81
Subdivision 260‑A—From third party 81
260‑5..................... Commissioner may collect amounts from third party........ 82
260‑10................... Notice to Commonwealth, State or Territory.................... 83
260‑15................... Indemnity.......................................................................... 84
260‑20................... Offence............................................................................. 84
Subdivision 260‑B—From liquidator 84
260‑40................... Subdivision does not apply to superannuation guarantee charge 85
260‑45................... Liquidator’s obligation...................................................... 85
260‑50................... Offence............................................................................. 86
260‑55................... Joint liability of 2 or more liquidators............................... 86
260‑60................... Liquidator’s other obligation or liability............................ 87
Subdivision 260‑C—From receiver 87
260‑75................... Receiver’s obligation........................................................ 87
260‑80................... Offence............................................................................. 88
260‑85................... Joint liability of 2 or more receivers.................................. 89
260‑90................... Receiver’s other obligation or liability.............................. 89
Subdivision 260‑D—From agent winding up business for foreign resident principal 89
260‑105................. Obligation of agent winding up business for foreign resident principal 89
260‑110................. Offence............................................................................. 90
260‑115................. Joint liability of 2 or more agents...................................... 90
260‑120................. Agent’s other obligation or liability.................................. 91
Subdivision 260‑E—From deceased person’s estate 91
260‑140................. Administered estate........................................................... 91
260‑145................. Unadministered estate....................................................... 92
260‑150................. Commissioner may authorise amount to be recovered...... 93
Division 263—Mutual assistance in collection of foreign tax debts 94
Subdivision 263‑A—Foreign revenue claims 94
Guide to Subdivision 263‑A 94
263‑5..................... What this Subdivision is about......................................... 94
Operative provisions 95
263‑10................... Meaning of foreign revenue claim.................................... 95
263‑15................... Requirements for foreign revenue claims.......................... 95
263‑20................... Foreign Revenue Claims Register..................................... 96
263‑25................... Registering claims............................................................. 96
263‑30................... When amount is due and payable...................................... 96
263‑35................... Amending the Register etc................................................ 97
263‑40................... Payment to competent authority........................................ 98
Division 265—Other matters 99
Subdivision 265‑A—Right of person to seek recovery or contribution 99
Guide to Subdivision 265‑A 99
265‑35................... What this Subdivision is about......................................... 99
Operative provisions 99
265‑40................... Right of recovery if another person is liable..................... 99
265‑45................... Right of contribution if persons are jointly liable............ 100
Subdivision 265‑B—Application of laws 100
265‑65................... Non‑application of certain taxation laws......................... 100
Division 268—Estimates and recovery of PAYG withholding liabilities and superannuation guarantee charge 101
Guide to Division 268 102
268‑1..................... What this Division is about............................................. 101
Subdivision 268‑A—Object 102
268‑5..................... Object of Division.......................................................... 102
Subdivision 268‑B—Making estimates 102
268‑10................... Commissioner may make estimate.................................. 102
268‑15................... Notice of estimate........................................................... 104
Subdivision 268‑C—Liability to pay estimates 104
268‑20................... Nature of liability to pay estimate.................................... 105
268‑25................... Accuracy of estimate irrelevant to liability to pay............ 106
268‑30................... Estimate provable in bankruptcy or winding up.............. 106
Subdivision 268‑D—Reducing and revoking estimates 107
268‑35................... How estimate may be reduced or revoked—Commissioner’s powers 107
268‑40................... How estimate may be reduced or revoked—statutory declaration or affidavit 109
268‑45................... How estimate may be reduced or revoked—rejection of proof of debt 111
268‑50................... How estimate may be reduced—amount paid or applied 113
268‑55................... When reduction or revocation takes effect...................... 113
268‑60................... Consequences of reduction or revocation—refund......... 114
268‑65................... Consequences of reduction or revocation—statutory demand changed or set aside 114
268‑70................... Consequences of reduction or revocation—underlying liability 115
Subdivision 268‑E—Late payment of estimates 115
268‑75................... Liability to pay the general interest charge...................... 115
268‑80................... Effect of paying the general interest charge..................... 116
Subdivision 268‑F—Miscellaneous 117
268‑85................... Effect of judgment on liability on which it is based........ 117
268‑90................... Requirements for statutory declaration or affidavit......... 118
268‑95................... Liquidators, receivers and trustees in bankruptcy........... 121
268‑100................. Division not to limit or exclude Corporations or Bankruptcy Act 122
Division 269—Penalties for directors of non‑complying companies 123
Guide to Division 269 124
269‑1..................... What this Division is about............................................. 123
Subdivision 269‑A—Object and scope 124
269‑5..................... Object of Division.......................................................... 124
269‑10................... Scope of Division........................................................... 124
Subdivision 269‑B—Obligations and penalties 126
269‑15................... Directors’ obligations..................................................... 126
269‑20................... Penalty............................................................................ 127
269‑25................... Notice............................................................................. 128
269‑30................... Effect on penalty of directors’ obligation ending before end of notice period 129
269‑35................... Defences......................................................................... 132
Subdivision 269‑C—Discharging liabilities 134
269‑40................... Effect of director paying penalty or company discharging liability 134
269‑45................... Directors’ rights of indemnity and contribution.............. 135
Subdivision 269‑D—Miscellaneous 135
269‑50................... How notice may be given............................................... 136
269‑52................... Copies of notices............................................................ 136
269‑55................... Division not to limit or exclude Corporations Act.......... 136
Part 4‑25—Charges and penalties 137
Division 280—Shortfall interest charge 137
Guide to Division 280 138
280‑1..................... Guide to Division 280.................................................... 137
Subdivision 280‑A—Object of Division 137
280‑50................... Object of Division.......................................................... 137
Subdivision 280‑B—Shortfall interest charge 138
280‑100................. Liability to shortfall interest charge—income tax............ 138
280‑101................. Liability to shortfall interest charge—excess exploration credit tax 140
280‑102................. Liability to shortfall interest charge—petroleum resource rent tax 140
280‑102A.............. Liability to shortfall interest charge—excess non‑concessional contributions tax 141
280‑102B.............. Liability to shortfall interest charge—Division 293 tax... 142
280‑103................. Liability to shortfall interest charge—general.................. 144
280‑105................. Amount of shortfall interest charge................................. 144
280‑110................. Notification by Commissioner........................................ 144
Subdivision 280‑C—Remitting shortfall interest charge 145
280‑160................. Remitting shortfall interest charge................................... 145
280‑165................. Commissioner must give reasons for not remitting in certain cases 145
280‑170................. Objecting against remission decision.............................. 146
Division 284—Administrative penalties for statements, unarguable positions and schemes 147
Guide to Division 284 148
284‑5..................... What this Division is about............................................. 147
Subdivision 284‑A—General provisions 147
284‑10................... Object of Division.......................................................... 148
284‑15................... When a matter is reasonably arguable........................... 148
284‑20................... Which statements this Division applies to....................... 149
284‑25................... Statements by agents....................................................... 149
284‑30................... Application of Division to trusts..................................... 149
284‑35................... Application of Division to partnerships.......................... 149
Subdivision 284‑B—Penalties relating to statements 150
Guide to Subdivision 284‑B 150
284‑70................... What this Subdivision is about....................................... 150
Operative provisions 151
284‑75................... Liability to penalty.......................................................... 151
284‑80................... Shortfall amounts........................................................... 154
284‑85................... Amount of penalty.......................................................... 156
284‑90................... Base penalty amount....................................................... 156
284‑95................... Joint and several liability of directors of corporate trustee that makes a false or misleading statement 159
Subdivision 284‑C—Penalties relating to schemes 160
Guide to Subdivision 284‑C 160
284‑140................. What this Subdivision is about....................................... 160
Operative provisions 160
284‑145................. Liability to penalty.......................................................... 160
284‑150................. Scheme benefits and scheme shortfall amounts.............. 162
284‑155................. Amount of penalty.......................................................... 164
284‑160................. Base penalty amount: schemes....................................... 165
284‑165................. Exception—threshold for penalty arising from cross‑border transfer pricing 166
Subdivision 284‑D—Provisions common to Subdivisions 284‑B and 284‑C 167
284‑220................. Increase in base penalty amount...................................... 168
284‑224................. Reduction of base penalty amount if law was applied in an accepted way 169
284‑225................. Reduction of base penalty amount if you voluntarily tell the Commissioner 169
Subdivision 284‑E—Special rules about unarguable positions for cross‑border transfer pricing 171
284‑250................. Undocumented transfer pricing treatment not reasonably arguable 171
284‑255................. Documentation requirements.......................................... 171
Division 286—Penalties for failing to lodge documents on time 173
Subdivision 286‑A—Guide to Division 286 173
286‑1..................... What this Division is about............................................. 173
Subdivision 286‑B—Object of Division 173
286‑25................... Object of Division.......................................................... 173
Subdivision 286‑C—Penalties for failing to lodge documents on time 174
286‑75................... Liability to penalty.......................................................... 174
286‑80................... Amount of penalty.......................................................... 176
Division 288—Miscellaneous administrative penalties 179
288‑10................... Penalty for non‑electronic notification............................ 179
288‑20................... Penalty for non‑electronic payment................................. 180
288‑25................... Penalty for failure to keep or retain records.................... 180
288‑30................... Penalty for failure to retain or produce declarations........ 181
288‑35................... Penalty for preventing access etc.................................... 181
288‑40................... Penalty for failing to register or cancel registration......... 182
288‑45................... Penalty for failing to issue tax invoice etc....................... 182
288‑50................... Penalty for both principal and agent issuing certain documents 182
288‑70................... Administrative penalties for life insurance companies.... 183
288‑75................... Administrative penalty for a copyright or resale royalty collecting society 184
288‑80................... Administrative penalty for over declaring conduit foreign income 185
288‑85................... Failure by Reporting Financial Institution to obtain self‑certification 186
288‑90................... Failing to give release authority for excess non‑concessional contributions tax 187
288‑95................... Failing to comply etc. with release authority................... 187
288‑100................. Excess money paid under release authority..................... 188
288‑105................. Superannuation provider to calculate crystallised pre‑July 83 amount of superannuation interest by 30 June 2008................................................................................ 188
288‑110................. Contravention of superannuation data and payment regulation or standard 189
288‑115................. AMIT under or over resulting from intentional disregard of or recklessness as to taxation law 190
288‑120................. Prohibited offsets of liabilities using interest etc. accrued on farm management deposits 192
Division 290—Promotion and implementation of schemes 193
Subdivision 290‑A—Preliminary 193
290‑5..................... Objects of this Division.................................................. 193
290‑10................... Extra‑territorial application.............................................. 193
Subdivision 290‑B—Civil penalties 193
290‑50................... Civil penalties................................................................. 194
290‑55................... Exceptions...................................................................... 196
290‑60................... Meaning of promoter..................................................... 198
290‑65................... Meaning of tax exploitation scheme................................ 198
Subdivision 290‑C—Injunctions 200
290‑120................. Conduct to which this Subdivision applies..................... 200
290‑125................. Injunctions...................................................................... 200
290‑130................. Interim injunctions.......................................................... 200
290‑135................. Delay in making ruling................................................... 200
290‑140................. Discharge etc. of injunctions........................................... 201
290‑145................. Certain limits on granting injunctions not to apply.......... 201
290‑150................. Other powers of the Federal Court unaffected................ 202
Subdivision 290‑D—Voluntary undertakings 202
290‑200................. Voluntary undertakings.................................................. 202
Division 298—Machinery provisions for penalties 204
Subdivision 298‑A—Administrative penalties 204
298‑5..................... Scope of Subdivision...................................................... 204
298‑10................... Notification of liability.................................................... 204
298‑15................... Due date for penalty........................................................ 205
298‑20................... Remission of penalty...................................................... 205
298‑25................... General interest charge on unpaid penalty....................... 205
298‑30................... Assessment of penalties under Division 284 or section 288‑115 206
Subdivision 298‑B—Civil penalties 206
298‑80................... Application of Subdivision............................................. 206
298‑85................... Civil evidence and procedure rules for civil penalty orders 207
298‑90................... Civil proceedings after criminal proceedings.................. 207
298‑95................... Criminal proceedings during civil proceedings............... 207
298‑100................. Criminal proceedings after civil proceedings.................. 207
298‑105................. Evidence given in proceedings for penalty not admissible in criminal proceedings 208
298‑110................. Civil double jeopardy...................................................... 208
Part 4‑50—Release from particular liabilities 209
Division 340—Commissioner’s power in cases of hardship 209
Guide to Division 340 210
340‑1..................... What this Division is about............................................. 209
Operative provisions 209
340‑5..................... Release from particular liabilities in cases of serious hardship 209
340‑10................... Liabilities to which this section applies........................... 211
340‑15................... Commissioner may take action to give effect to a release decision 213
340‑20................... Extinguishing your liability to pay a fringe benefits tax instalment if you are released 213
340‑25................... Extinguishing your liability to pay a PAYG instalment if you are released 214
Division 342—Commissioner’s power relating to proceeds of crime proceedings 215
Guide to Division 342 216
342‑1..................... What this Division is about............................................. 215
Subdivision 342‑A—Power to waive right to payment of tax‑related liabilities 215
342‑5..................... Object of this Subdivision.............................................. 215
342‑10................... Power to waive right to payment of tax‑related liability.. 216
Part 4‑90—Evidence 218
Division 350—Evidence 218
Guide to Division 350 219
350‑1..................... What this Division is about............................................. 218
Subdivision 350‑A—Evidence 218
350‑5..................... Application of Subdivision............................................. 218
350‑10................... Evidence......................................................................... 218
350‑15................... Judicial notice of signature.............................................. 221
Chapter 5—Administration 222
Part 5‑1—The Australian Taxation Office 222
Division 352—Accountability of the Commissioner 222
Guide to Division 352 223
352‑1..................... What this Division is about............................................. 222
Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws 222
352‑5..................... Commissioner must prepare annual report on indirect tax laws 222
Division 353—Powers to obtain information and evidence 224
353‑10................... Commissioner’s power................................................... 224
353‑15................... Access to premises, documents etc................................. 224
353‑20................... Checking status of specifically listed deductible gift recipients 226
Division 354—Power to obtain information about rights or interests in property 228
354‑5..................... Power to obtain information about rights or interests in property 228
Division 355—Confidentiality of taxpayer information 230
Guide to Division 355 231
355‑1..................... What this Division is about............................................. 230
Subdivision 355‑A—Objects and application of Division 231
355‑10................... Objects of Division......................................................... 231
355‑15................... Application of Division.................................................. 231
Subdivision 355‑B—Disclosure of protected information by taxation officers 232
Guide to Subdivision 355‑B 232
355‑20................... What this Subdivision is about....................................... 232
Operative provisions 232
355‑25................... Offence—disclosure of protected information by taxation officers 232
355‑30................... Meaning of protected information and taxation officer... 234
355‑35................... Consent is not a defence................................................. 234
355‑40................... Generality of Subdivision not limited............................. 234
355‑45................... Exception—disclosure of publicly available information 235
355‑47................... Exception—disclosure of periodic aggregate tax information 235
355‑50................... Exception—disclosure in performing duties................... 235
355‑55................... Exception—disclosure to Ministers................................ 237
355‑60................... Limits on disclosure to Ministers.................................... 239
355‑65................... Exception—disclosure for other government purposes.. 240
355‑70................... Exception—disclosure for law enforcement and related purposes 253
355‑75................... Limits on disclosure to courts and tribunals.................... 259
Subdivision 355‑C—On‑disclosure of protected information by other people 259
Guide to Subdivision 355‑C 259
355‑150................. What this Subdivision is about....................................... 259
Operative provisions 260
355‑155................. Offence—on‑disclosure of protected information by other people 260
355‑160................. Consent is not a defence................................................. 261
355‑165................. Generality of Subdivision not limited............................. 261
355‑170................. Exception—on‑disclosure of publicly available information 261
355‑172................. Exception—disclosure of periodic aggregate tax information 261
355‑175................. Exception—on‑disclosure for original purpose.............. 262
355‑180................. Exception—on‑disclosure to Ministers in relation to statutory powers or functions 263
355‑182................. Exception—on‑disclosure of certain information to Commonwealth Ombudsman 263
355‑185................. Exception—on‑disclosure in relation to IGIS................. 264
355‑190................. Exception—on‑disclosure in relation to ASIO............... 265
355‑195................. Exception—on‑disclosure by Royal Commissions......... 266
355‑200................. Exception—records made in compliance with Australian laws 267
355‑205................. Limits on on‑disclosure to courts or tribunals................. 267
355‑210................. Limits on on‑disclosure to Ministers.............................. 267
Subdivision 355‑D—Disclosure of protected information that has been unlawfully acquired 268
Guide to Subdivision 355‑D 268
355‑260................. What this Subdivision is about....................................... 268
Operative provisions 269
355‑265................. Offence—disclosure of protected information acquired in breach of a taxation law 269
355‑270................. Exception—disclosure of publicly available information 269
355‑275................. Exception—disclosure in relation to a taxation law......... 269
355‑280................. Limits on disclosure to courts and tribunals.................... 270
Subdivision 355‑E—Other matters 270
Guide to Subdivision 355‑E 270
355‑320................. What this Subdivision is about....................................... 270
Operative provisions 271
355‑325................. Oath or affirmation to protect information...................... 271
355‑330................. Injunctions to prevent contravention of non‑disclosure provisions 271
355‑335................. Procedures for disclosing protected information............. 273
Division 356—General administration of tax laws 275
Guide to Division 356 276
356‑1..................... What this Division is about............................................. 275
Subdivision 356‑A—Indirect tax laws 275
356‑5..................... Commissioner has general administration of indirect tax laws 275
Part 5‑5—Rulings 276
Division 357—Object and common rules 276
Guide to Division 357 277
357‑1..................... What this Division is about............................................. 276
Subdivision 357‑A—Object of this Part 276
357‑5..................... Object of this Part........................................................... 277
Subdivision 357‑B—Common rules for rulings 277
Rules for all rulings 278
357‑50................... Scope of Division........................................................... 278
357‑55................... The provisions that are relevant for rulings..................... 278
357‑60................... When rulings are binding on the Commissioner............. 279
357‑65................... Stopping relying on a ruling........................................... 282
357‑70................... Commissioner may apply the law if more favourable than the ruling 282
357‑75................... Inconsistent rulings......................................................... 283
357‑80................... Contracts for schemes..................................................... 285
357‑85................... Effect on ruling if relevant provision re‑enacted............. 285
357‑90................... Validity of ruling not affected by formal defect.............. 285
Common rules for public and private rulings 286
357‑95................... Electronic communications............................................. 286
357‑100................. Evidence......................................................................... 286
Common rules for private and oral rulings 286
357‑105................. Further information must be sought................................ 286
357‑110................. Assumptions in making private or oral ruling................. 287
357‑115................. Additional information provided by applicant................. 287
357‑120................. Commissioner may take into account information from third parties 287
357‑125................. Applications and objections not to affect obligations and powers 288
Division 358—Public rulings 289
Guide to Division 358 290
358‑1..................... What this Division is about............................................. 289
Making public rulings 289
358‑5..................... What is a public ruling?.................................................. 289
358‑10................... Application of public rulings.......................................... 290
358‑15................... When a public ruling ceases to apply.............................. 290
Withdrawing public rulings 291
358‑20................... Withdrawing public rulings............................................ 291
Division 359—Private rulings 292
Guide to Division 359 293
359‑1..................... What this Division is about............................................. 292
Private rulings 293
359‑5..................... Private rulings................................................................. 293
359‑10................... Applying for a private ruling.......................................... 293
359‑15................... Private rulings to be given to applicants.......................... 293
359‑20................... Private rulings must contain certain details..................... 293
359‑25................... Time of application of private rulings............................. 294
359‑30................... Ruling for trustee of a trust............................................. 294
359‑35................... Dealing with applications................................................ 295
359‑40................... Valuations....................................................................... 295
359‑45................... Related rulings................................................................ 296
359‑50................... Delays in making private rulings.................................... 297
359‑55................... Revised private rulings................................................... 298
359‑60................... Objections, reviews and appeals relating to private rulings 299
359‑65................... Commissioner may consider new information on objection 300
359‑70................... Successful objection decision alters ruling...................... 300
Division 360—Oral rulings 301
Guide to Division 360 302
360‑1..................... What this Division is about............................................. 301
Oral rulings 301
360‑5..................... Applying for and making of oral rulings........................ 301
360‑10................... Withdrawing an application for an oral ruling................. 303
360‑15................... Commissioner determinations......................................... 303
Division 361—Non‑ruling advice and general administrative practice 304
361‑5..................... Non‑ruling advice and general administrative practice.... 304
Division 362—Rulings by Innovation and Science Australia that activities are not ineligible activities 305
Guide to Division 362 306
362‑1..................... What this Division is about............................................. 305
Public rulings by Innovation and Science Australia 306
362‑5..................... Innovation and Science Australia may make public rulings on a specified class of activities 306
362‑10................... Application of public rulings.......................................... 306
362‑15................... When a public ruling ceases to apply.............................. 307
362‑20................... Withdrawing public rulings............................................ 307
Private rulings by Innovation and Science Australia 307
362‑25................... Innovation and Science Australia may make private rulings on a specified activity 307
362‑30................... Applying for a private ruling.......................................... 308
362‑35................... Innovation and Science Australia must give notice of its decision 308
362‑40................... Private rulings must contain certain details..................... 309
362‑45................... Application of private rulings......................................... 309
362‑50................... Delays in making private rulings.................................... 309
362‑55................... When a private ruling ceases to apply............................. 310
362‑60................... Withdrawing private rulings........................................... 311
General provisions 311
362‑65................... When rulings are binding on the Commissioner and Innovation and Science Australia 311
362‑70................... Application of common rules under Subdivision 357‑B. 311
362‑75................... Application of Divisions 358 and 359............................ 312
Part 5‑25—Record‑keeping and other obligations relating to taxpayers 313
Division 382—Record‑keeping 313
Guide to Division 382 314
382‑1..................... What this Division is about............................................. 313
Subdivision 382‑A—Keeping records of indirect tax transactions 313
382‑5..................... Keeping records of indirect tax transactions.................... 313
Subdivision 382‑B—Record keeping obligations of deductible gift recipients 317
382‑15................... Deductible gift recipients to keep records....................... 317
Division 388—Requirements about giving material to the Commissioner 319
Subdivision 388‑A—Object of Division 319
388‑5..................... Object of Division.......................................................... 319
Subdivision 388‑B—General provisions 319
388‑50................... Approved forms............................................................. 319
388‑52................... Saturdays, Sundays and public holidays......................... 320
388‑55................... Commissioner may defer time for lodgment................... 320
388‑60................... Declaration by entity....................................................... 321
388‑65................... Declaration by entity where agent gives document......... 321
388‑70................... Declaration by agent....................................................... 322
388‑75................... Signing declarations........................................................ 322
388‑80................... Electronic notification of BAS amounts.......................... 323
388‑85................... Truncating amounts........................................................ 323
Division 389—Reporting by employers 324
Guide to Division 389 325
389‑1..................... What this Division is about............................................. 324
389‑5..................... Required reporting by substantial employers.................. 324
389‑10................... Exemptions..................................................................... 327
389‑15................... Voluntary reporting by employers.................................. 328
389‑20................... Effect on reporting requirements under Subdivision 16‑C 329
389‑25................... Grace periods for correcting false or misleading notifications 330
Division 390—Superannuation reporting 331
Guide to Division 390 332
390‑1..................... What this Division is about............................................. 331
Subdivision 390‑A—Member information statements and roll‑over superannuation benefit statements 331
390‑5..................... Member information statements...................................... 331
390‑10................... Statements about roll‑over superannuation benefits etc... 333
390‑12................... Statements about benefits paid to KiwiSaver schemes.... 336
390‑15................... Superannuation statements to members.......................... 337
Subdivision 390‑B—Statements relating to release authorities 338
390‑65................... Statements relating to release authorities......................... 338
Subdivision 390‑C—Other statements 339
390‑115................. Change or omission in information given to the Commissioner 339
Division 392—Employee share scheme reporting 341
Guide to Division 392 342
392‑1..................... What this Division is about............................................. 341
Subdivision 392‑A—Statements 341
392‑5..................... Statements by providers.................................................. 341
392‑10................... Change or omission in information given to the Commissioner 344
Subdivision 392‑B—Miscellaneous 345
392‑15................... Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997 345
Division 393—Reports by investment bodies 346
Guide to Division 393 347
393‑1..................... What this Division is about............................................. 346
393‑5..................... Reports about quoting tax file numbers and ABNs........ 346
393‑10................... Annual investment income reports.................................. 347
393‑15................... Errors in reports.............................................................. 348
Division 394—Reporting about forestry managed investment schemes 349
Guide to Division 394 350
394‑1..................... What this Division is about............................................. 349
394‑5..................... Statements about initial contributions to scheme............. 349
394‑10................... Statements about failure to establish trees within 18 months 350
Division 396—Third party reporting 352
Guide to Division 396 353
396‑1A.................. What this Division is about............................................. 352
Subdivision 396‑A—FATCA 352
Guide to Subdivision 396‑A 352
396‑1..................... What this Subdivision is about....................................... 352
Operative provisions 353
396‑5..................... Statements about U.S. Reportable Accounts................... 353
396‑10................... Statements about payments to Nonparticipating Financial Institutions 354
396‑15................... Meaning of the FATCA Agreement................................. 355
396‑20................... Permissions and elections............................................... 355
396‑25................... Record keeping............................................................... 356
Subdivision 396‑B—Information about transactions that could have tax consequences for taxpayers 357
Guide to Subdivision 396‑B 357
396‑50................... What this Subdivision is about....................................... 357
Operative provisions 357
396‑55................... Reporting tax‑related information about transactions to the Commissioner 357
396‑60................... Information required....................................................... 360
396‑65................... Exemptions—wholesale clients...................................... 361
396‑70................... Exemptions—other cases................................................ 361
396‑75................... Errors in reports.............................................................. 362
Subdivision 396‑C—Common Reporting Standard 363
Guide to Subdivision 396‑C 363
396‑100................. What this Subdivision is about....................................... 363
Operative provisions 364
396‑105................. Statements about Reportable Accounts........................... 364
396‑110................. Meaning of CRS............................................................. 365
396‑115................. Matters Common Reporting Standard leaves to domestic law 365
396‑120................. Application of Common Reporting Standard.................. 367
396‑125................. Record keeping............................................................... 368
396‑130................. Anti‑avoidance provisions.............................................. 369
396‑135................. Application of penalty to false or misleading self‑certification 370
396‑136................. Report on Reportable Accounts maintained by Australian Reporting Financial Institutions 371
Division 398—Miscellaneous reporting obligations 372
Guide to Division 398 373
398‑1..................... What this Division is about............................................. 372
Subdivision 398‑A—Farm Management Deposit reporting 372
398‑5..................... Reporting to Agriculture Department.............................. 372
Part 5‑30—Payment, ABN and identification verification system 374
Division 400—Guide to Part 5‑30 374
400‑1..................... What Part 5‑30 is about.................................................. 374
400‑5..................... The payment, ABN and identification verification system 374
Division 405—Transaction reporting by purchasers 375
405‑5..................... Payments to which this Division applies........................ 375
405‑10................... Reporting requirements................................................... 375
405‑15................... Invoices produced by purchasers.................................... 376
Division 410—Transaction reporting by suppliers 377
410‑5..................... Payments to which this Division applies........................ 377
410‑10................... Reporting requirements................................................... 377
410‑15................... Invoices produced by purchasers.................................... 378
Division 415—Verification of suppliers’ ABNs by purchasers 379
415‑5..................... Payments to which this Division applies........................ 379
415‑10................... ABN verification requirements....................................... 379
415‑15................... Method of obtaining ABN verification........................... 380
415‑20................... Verification applies to later payments............................. 380
Division 417—Verification of suppliers’ identities by purchasers 381
417‑5..................... Payments to which this Division applies........................ 381
417‑10................... Identity verification requirements.................................... 381
417‑15................... Method of obtaining identity verification........................ 382
417‑20................... Verification applies to later payments............................. 382
Division 420—Penalties for not reporting or verifying 383
420‑5..................... Failing to report or verify: administrative penalty........... 383
Division 425—Other matters 384
425‑20................... Constructive payment..................................................... 384
425‑25................... Non‑cash benefits........................................................... 384
Part 5‑35—Registration and similar processes for various taxes 385
Division 426—Process of endorsing charities and other entities 385
Guide to Division 426 386
426‑1..................... What this Division is about............................................. 385
Subdivision 426‑A—Application of Subdivision 426‑B to various kinds of endorsement 386
426‑5..................... Application of Subdivision 426‑B to various kinds of endorsement 386
426‑10................... How Subdivision 426‑B applies to government entities in relation to endorsement under section 30‑120 of the Income Tax Assessment Act 1997................................... 387
Subdivision 426‑B—Process of endorsement etc. 387
426‑15................... Applying for endorsement.............................................. 388
426‑20................... Dealing with an application for endorsement.................. 388
426‑25................... Notifying outcome of application for endorsement......... 389
426‑30................... Date of effect of endorsement......................................... 390
426‑35................... Review of refusal of endorsement.................................. 390
426‑40................... Checking entitlement to endorsement.............................. 390
426‑45................... Telling Commissioner of loss of entitlement to endorsement 391
426‑50................... Partnerships and unincorporated bodies......................... 392
426‑55................... Revoking endorsement................................................... 392
426‑60................... Review of revocation of endorsement............................. 393
Subdivision 426‑C—Entries on Australian Business Register 394
426‑65................... Entries on Australian Business Register......................... 394
Subdivision 426‑D—Public and private ancillary funds 396
Guide to Subdivision 426‑D 396
426‑100................. What this Subdivision is about....................................... 396
Public ancillary funds 397
426‑102................. Public ancillary funds..................................................... 397
426‑103................. Public ancillary fund guidelines...................................... 398
426‑104................. Australian Business Register must show public ancillary fund status 398
Private ancillary funds 399
426‑105................. Private ancillary funds.................................................... 399
426‑110................. Private ancillary fund guidelines..................................... 399
426‑115................. Australian Business Register must show private ancillary fund status 399
Administrative penalties 400
426‑120................. Administrative penalties for trustees of ancillary funds.. 400
Suspension and removal of trustees 402
426‑125................. Suspension or removal of trustees.................................. 402
426‑130................. Commissioner to appoint acting trustee in cases of suspension or removal 403
426‑135................. Terms and conditions of appointment of acting trustee... 404
426‑140................. Termination of appointment of acting trustee.................. 404
426‑145................. Resignation of acting trustee........................................... 404
426‑150................. Property vesting orders................................................... 405
426‑155................. Powers of acting trustee.................................................. 405
426‑160................. Commissioner may give directions to acting trustee....... 406
426‑165................. Property vested in acting trustee—former trustees’ obligations relating to books, identification of property and transfer of property......................................................... 406
Transfers between ancillary funds 408
426‑170................. Ancillary funds must not provide funds to other ancillary funds 408
Part 5‑45—Application of taxation laws to certain entities 409
Division 444—Obligations of entities on behalf of other entities 409
Guide to Division 444 410
444‑1..................... What this Division is about............................................. 409
Subdivision 444‑A—Unincorporated associations and bodies and companies 409
444‑5..................... Unincorporated associations and bodies......................... 409
444‑10................... Public officers of companies........................................... 410
444‑15................... Notifying and serving companies................................... 411
Subdivision 444‑B—Partnerships 411
444‑30................... Partnerships.................................................................... 411
Subdivision 444‑C—Superannuation funds 412
444‑50................... Superannuation funds..................................................... 412
Subdivision 444‑D—Incapacitated entities 413
444‑70................... Representatives of incapacitated entities.......................... 413
Subdivision 444‑E—Indirect tax specific entities 414
444‑80................... GST joint ventures.......................................................... 414
444‑85................... Non‑profit sub‑entities.................................................... 417
444‑90................... GST groups.................................................................... 418
Division 446—Local governing bodies 421
Guide to Division 421
446‑1..................... What this Division is about............................................. 421
Operative provisions 421
446‑5..................... Requirements for unanimous resolutions by local governing bodies 421
Part 5‑100—Miscellaneous 425
Division 850—Transactions exempt from application of taxation laws 425
Subdivision 850‑A—Declaration relating to security or intelligence agency 425
850‑100................. Declaration relating to security or intelligence agency..... 425
Schedule 1—Collection and recovery of income tax and other liabilities
Chapter 3—Collection, recovery and administration of other taxes
Part 3‑10—Indirect taxes
Division 105—General rules for indirect taxes
Table of Subdivisions
Guide to Division 105
105‑A Assessments
105‑B Review of indirect tax decisions
105‑C Limits on credits, refunds and recovering amounts
105‑D General interest charge and penalties
105‑F Indirect tax refund schemes
105‑G Other administrative provisions
Guide to Division 105
105‑1 What this Division is about
This Division contains rules relating to the administration of the indirect tax laws.
Note 1: Administration rules relevant to particular indirect tax laws are in Divisions 110, 111 and 112.
Note 2: For assessment of assessable amounts under indirect tax laws, see Division 155.
The rules in this Division deal with the following:
(a) how assessments are made or amended and their effect;
(b) review of assessments;
(c) limits on credits, refunds and recovering amounts;
(e) the effect of not passing on refunds of overpaid amounts;
(f) charges and penalties;
(h) refunding indirect tax because of Australia’s international obligations;
(i) requirements for notifications.
Subdivision 105‑A—Assessments
Table of sections
105‑3 Application of Subdivision
105‑5 Commissioner may make assessment of indirect tax
105‑10 Request for assessment
105‑15 Indirect tax liabilities do not depend on assessment
105‑20 Commissioner must give notice of the assessment
105‑25 Amendment of assessment
105‑30 Later assessment prevails in case of inconsistency
105‑3 Application of Subdivision
This Subdivision applies to:
(a) *tax periods, and *fuel tax return periods, starting before 1 July 2012; and
(b) *indirect tax payable by you on an importation of goods, if:
(i) the indirect tax does not relate to any tax periods; and
(ii) the liability to pay the indirect tax arose before 1 July 2012.
Note: This Subdivision will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.
105‑5 Commissioner may make assessment of indirect tax
(1) The Commissioner may at any time make an assessment of:
(a) your *net amount, or any part of your net amount, for a *tax period; or
(b) your *net fuel amount, or any part of your net fuel amount, for a tax period or *fuel tax return period.
(2) The Commissioner may at any time make an assessment of the amount of *indirect tax payable by you on an importation of goods.
(3) The Commissioner may make an assessment under this section even if he or she has already made an assessment for the *tax period, *fuel tax return period or importation concerned.
Note: An assessment made under this section is a reviewable indirect tax decision: see Subdivision 105‑B.
105‑10 Request for assessment
(1) You may request the Commissioner in the *approved form to make an assessment of:
(a) your *net amount for a *tax period; or
(b) your *net fuel amount for a tax period or *fuel tax return period; or
(c) an amount of *indirect tax payable by you on an importation of goods.
(2) The Commissioner must comply with the request if it is made within:
(a) 4 years after:
(i) the end of the *tax period or *fuel tax return period; or
(ii) the importation; or
(b) such further period as the Commissioner allows.
105‑15 Indirect tax liabilities do not depend on assessment
(1) Your liability to pay *indirect tax or a *net fuel amount, and the time by which a *net amount, a net fuel amount or an amount of indirect tax must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.
(2) The Commissioner’s obligation to pay:
(a) a *net amount under section 35‑5 of the *GST Act; or
(b) a *net fuel amount under section 61‑5 of the Fuel Tax Act 2006;
and the time by which it must be paid, do not depend on, and are not in any way affected by, the making of an assessment under this Subdivision.
Note: However, a notice of assessment can be used as evidence of liability: see section 105‑100.
105‑20 Commissioner must give notice of the assessment
(1) The Commissioner must give you notice of an assessment as soon as practicable after the assessment is made. However, failing to do so does not affect the validity of the assessment.
(2) The Commissioner may give you the notice electronically if you are required to lodge or have lodged your *GST returns electronically.
105‑25 Amendment of assessment
The Commissioner may amend an assessment at any time. An amended assessment is an assessment for all purposes of any *indirect tax law.
Note 1: However, there is a time limit on the recovery of overpaid or underpaid net amounts, net fuel amounts and indirect tax: see sections 105‑50 and 105‑55.
Note 2: An amendment under this section is a reviewable indirect tax decision: see Subdivision 105‑B.
105‑30 Later assessment prevails in case of inconsistency
If there is an inconsistency between assessments that relate to the same *tax period, *fuel tax return period or importation of goods, the later assessment prevails to the extent of the inconsistency.
Subdivision 105‑B—Review of indirect tax decisions
Table of sections
105‑40 Reviewable indirect tax decisions
105‑40 Reviewable indirect tax decisions
(1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a *reviewable indirect tax decision relating to you.
(2) A decision under section 105‑5 or 105‑25 involving an assessment of a *net amount, a *net fuel amount or an amount of *indirect tax is a reviewable indirect tax decision.
Note: This Subdivision will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.
Subdivision 105‑C—Limits on credits, refunds and recovering amounts
Table of sections
105‑50 Time limit on recovery by the Commissioner
105‑55 Time limit on refunds etc. from the Commissioner
105‑65 Restriction on GST refunds
105‑50 Time limit on recovery by the Commissioner
(1) Any unpaid *net amount, *net fuel amount or amount of *indirect tax (together with any relevant *general interest charge under this Act) ceases to be payable 4 years after it became payable by you.
(2) If:
(a) an amount was paid to you, or applied under Division 3 of Part IIB of this Act, as:
(i) a refund in relation to a *net amount, *net fuel amount or amount of *indirect tax; or
(ii) an amount of indirect tax that was overpaid or wrongly paid; and
(b) that amount exceeded the amount (if any) that you were entitled to be paid, or to have applied under Division 3 of Part IIB of this Act;
the amount of the excess (together with any relevant *general interest charge under this Act) ceases to be payable 4 years after it became payable by you.
(3) However, subsection (1) does not apply to an amount, and subsection (2) does not apply to an amount of an excess, if:
(a) within those 4 years the Commissioner has required payment of the amount or the amount of excess by giving a notice to you; or
(b) the Commissioner is satisfied that:
(i) the payment of the amount was avoided by fraud or evaded; or
(ii) the payment of the amount of excess, or its application under Division 3 of Part IIB of this Act, was brought about by fraud or evasion.
Sunsetting provision
(4) This section applies in relation to payments and refunds that:
(a) relate to *tax periods, and *fuel tax return periods, that start before 1 July 2012; or
(b) do not relate to any tax periods or fuel tax return periods, but relate to liabilities or entitlements that arose before 1 July 2012.
Note: This section will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.
105‑55 Time limit on refunds etc. from the Commissioner
(1) You are not entitled to a refund, other payment or credit to which this subsection applies in respect of a *tax period or importation unless:
(a) within 4 years after:
(i) the end of the tax period; or
(ii) the importation;
as the case requires, you notify the Commissioner (in a *GST return or otherwise) that you are entitled to the refund, other payment or credit; or
(b) within that period the Commissioner notifies you (in a notice of assessment or otherwise) that you are entitled to the refund, other payment or credit; or
(c) in the case of a credit—the credit is taken into account in working out:
(i) a *net amount or *net fuel amount that the Commissioner may recover from you only because of subparagraph 105‑50(3)(b)(i); or
(ii) an amount of excess referred to in subsection 105‑50(2) that the Commissioner may recover from you only because of subparagraph 105‑50(3)(b)(ii).
Note: Division 93 of the GST Act puts a time limit on your entitlement to an input tax credit. Division 47 of the Fuel Tax Act 2006 puts a time limit on your entitlement to a fuel tax credit.
(2) Subsection (1) applies to:
(a) a refund in relation to a *net amount or *net fuel amount in respect of a particular *tax period; or
(aa) another payment that represents some or all of an amount:
(i) that you paid as an amount of *indirect tax payable by you in respect of a particular tax period; and
(ii) that exceeded the amount (if any) of such tax that you were liable to pay in respect of that tax period; or
(b) an *input tax credit or *fuel tax credit that is attributable to a particular tax period; or
(c) a *wine tax credit the amount of which could have been included in a reduction of your *net amount for a tax period under section 21‑15 of the *Wine Tax Act; or
(d) a refund of an amount of *indirect tax relating to an importation.
(2A) A request by you to the Commissioner to treat a document as a *tax invoice for the purposes of attributing a credit to a *tax period is taken to be a notification, for the purposes of paragraph (1)(a), of your entitlement to the credit if:
(a) you made the request within the 4 year period referred to in that paragraph in relation to the credit; and
(b) the Commissioner agrees to the request (whether or not within that period).
Fuel tax—non‑business taxpayers
(3) If you are neither *registered for GST nor *required to be registered for GST, you are not entitled to a refund, other payment or *fuel tax credit to which this subsection applies in respect of a *fuel tax return period, acquisition, manufacture or importation unless:
(a) within 4 years after:
(i) the end of the fuel tax return period; or
(ii) the acquisition, manufacture or importation;
(as the case requires) you notify the Commissioner that you are entitled to the refund, other payment or credit; or
(b) within that period the Commissioner notifies you (in a notice of assessment or otherwise) that you are entitled to the refund, other payment or credit; or
(c) in the case of a fuel tax credit—the credit is taken into account in working out:
(i) a *net fuel amount that the Commissioner may recover from you only because of subparagraph 105‑50(3)(b)(i); or
(ii) an amount of excess referred to in subsection 105‑50(2) that the Commissioner may recover from you only because of subparagraph 105‑50(3)(b)(ii).
Note: Division 47 of the Fuel Tax Act 2006 puts a time limit on your entitlement to a fuel tax credit.
(4) Subsection (3) applies to:
(a) a refund in relation to a *net fuel amount attributable to a *fuel tax return period; or
(b) a *fuel tax credit for *taxable fuel that you acquire, manufacture or import.
(5) To avoid doubt, if, under subsection (3), you are not entitled to a *fuel tax credit, then you are not entitled to a refund or other payment in relation to the credit.
Sunsetting provision
(6) This section applies in relation to payments and refunds that:
(a) relate to *tax periods, and *fuel tax return periods, that start before 1 July 2012; or
(b) do not relate to any tax periods, or fuel tax return periods, but relate to liabilities or entitlements that arose before 1 July 2012.
Note: This section will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012.
105‑65 Restriction on GST refunds
(1) The Commissioner need not give you a refund of an amount to which this section applies, or apply (under Division 3 or 3A of Part IIB) an amount to which this section applies, if:
(a) you overpaid the amount, or the amount was not refunded to you, because a *supply was treated as a *taxable supply, or an *arrangement was treated as giving rise to a taxable supply, to any extent; and
(b) the supply is not a taxable supply, or the arrangement does not give rise to a taxable supply, to that extent (for example, because it is *GST‑free); and
(c) one of the following applies:
(i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply or (in the case of an arrangement treated as giving rise to a taxable supply) to an entity treated as the recipient;
(ii) the recipient of the supply, or (in the case of an arrangement treated as giving rise to a taxable supply) the entity treated as the recipient, is *registered or *required to be registered.
Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.
(2) This section applies to the following amounts that relate to a *tax period starting on or before the day the Tax Laws Amendment (2014 Measures No. 1) Act 2014 receives the Royal Assent:
(a) in the case of a *supply:
(i) so much of any *assessed net amount or amount of *GST as you have overpaid (as mentioned in paragraph (1)(a)); or
(ii) so much of any assessed net amount that is payable to you under section 35‑5 of the *GST Act as the Commissioner has not refunded to you (as mentioned in paragraph (1)(a)), either by paying it to you or by applying it under Division 3 of Part IIB of this Act;
(b) in the case of an *arrangement:
(i) so much of any assessed net amount or amount of GST to which subparagraph (a)(i) would apply if the arrangement were a supply; or
(ii) so much of any assessed net amount to which subparagraph (a)(ii) would apply if the arrangement were a supply.
Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.
(3) The Commissioner must notify you in writing of any decision relating to you made under subsection (1) after the day mentioned in subsection (2).
(4) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that was made under subsection (1).
Note: This section will be repealed on 1 July 2018: see Part 3 of Schedule 2 to the Tax Laws Amendment (2014 Measures No. 1) Act 2014.
Subdivision 105‑D—General interest charge and penalties
Table of sections
105‑80 General interest charge
105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent
105‑80 General interest charge
(1) If any of an amount (the liability) to which this section applies remains unpaid after the time by which it is due to be paid, you are liable to pay the *general interest charge on the unpaid amount of the liability for each day in the period that:
(a) started at the beginning of the day by which the liability was due to be paid; and
(b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid:
(i) the liability;
(ii) general interest charge on any of the liability.
Note: The general interest charge is worked out under Division 1 of Part IIA.
(2) This section applies to either of the following amounts that you are liable to pay:
(a) an *assessed net fuel amount;
(b) an assessed amount of *indirect tax (including an *assessed net amount).
105‑85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent
(1) An Act that amends an *indirect tax law does not have the effect of making you liable to:
(a) a penalty for an offence against an indirect tax law; or
(b) *general interest charge under section 105‑80;
for any act or omission that happens before the 28th day (the postponed day) after the day on which the amending Act receives the Royal Assent.
(2) If the amending Act would (apart from this section) have the effect of making you liable to such a penalty or charge because you contravened a requirement to do something:
(a) within a specified period ending before the postponed day; or
(b) before a specified time happening before the postponed day;
the requirement has effect instead by reference to a period ending at the start of the postponed day, or by reference to the start of the postponed day, as the case requires.
(3) This section does not relieve you from liability to such a penalty or charge to the extent to which the liability would have existed if the amending Act had not been enacted.
Subdivision 105‑F—Indirect tax refund schemes
Table of sections
105‑120 Refund scheme—defence related international obligations
105‑125 Refund scheme—international obligations
105‑120 Refund scheme—defence related international obligations
(1) The Commissioner must, on behalf of the Commonwealth, pay you an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) if:
(a) you are in a class of entities determined by the *Defence Minister; and
(b) the acquisition is covered by a determination of the Defence Minister; and
(c) the acquisition is made:
(i) by or on behalf of a *visiting force that is; or
(ii) by a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force who is; or
(iii) by any other entity that is;
covered by a determination of the Defence Minister; and
(d) at the time of the acquisition, it was intended for:
(i) the official use of the visiting force; or
(ii) the use of a member (within the meaning of the Defence (Visiting Forces) Act 1963) of the visiting force; or
(iii) any other use;
and that use is covered by a determination of the Defence Minister; and
(e) you claim the amount in the *approved form.
(2) The amount is payable:
(a) in accordance with the conditions and limitations; and
(b) within the period and manner;
determined by the *Defence Minister.
(3) The *Defence Minister may only determine an entity under subparagraph (1)(c)(iii) or a use under subparagraph (1)(d)(iii) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of use.
(4) A determination under this section is a legislative instrument.
105‑125 Refund scheme—international obligations
(1) The Commissioner must, on behalf of the Commonwealth, pay you, or an entity in a class of entities determined by the Commissioner, an amount equal to the amount of *indirect tax borne by you in respect of an acquisition (within the meaning of the *GST Act) made by you if:
(a) you are a kind of entity specified in the regulations; and
(b) the acquisition is of a kind specified in the regulations; and
(c) you or the entity claims the amount in the *approved form.
(2) The amount is payable:
(a) in accordance with the conditions and limitations; and
(b) within the period and manner;
set out in the regulations.
(3) The regulations may only specify a kind of entity for the purposes of paragraph (1)(a) or a kind of acquisition for the purposes of paragraph (1)(b) if the Commonwealth is under an international obligation to grant *indirect tax concessions in relation to the kind of entity or the kind of acquisition.
(4) A determination by the Commissioner under subsection (1) is not a legislative instrument.
Subdivision 105‑G—Other administrative provisions
Table of sections
105‑145 Commissioner must give things in writing
105‑145 Commissioner must give things in writing
(1) Any notice, approval, direction, authority or declaration that the Commissioner may give, or must give, to you under an *indirect tax law must be in writing.
(2) However, this does not prevent the Commissioner giving any of those things to you by electronic transmission if a provision of an *indirect tax law allows the Commissioner to do so.
Division 110—Goods and services tax
Table of Subdivisions
Guide to Division 110
110‑F Review of GST decisions
Guide to Division 110
110‑1 What this Division is about
This Division gives you the right to object against reviewable GST decisions that relate to you. Section 110‑50 sets out the reviewable GST decisions.
Subdivision 110‑F—Review of GST decisions
Table of sections
110‑50 Reviewable GST decisions
110‑50 Reviewable GST decisions
(1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is:
(a) a *reviewable GST decision relating to you; or
(b) a *reviewable GST transitional decision relating to you.
(2) Each of the following decisions is a reviewable GST decision:
| Reviewable GST decisions under GST Act |
| Item | Decision | Provision of GST Act under which decision is made |
| 1 | refusing to register you | subsection 25‑5(1) |
| 2 | registering you | subsection 25‑5(2) |
| 3 | deciding the date of effect of your registration | section 25‑10 |
| 4 | refusing to cancel your registration | subsection 25‑55(1) |
| 5 | cancelling your registration | subsection 25‑55(2) |
| 6 | refusing to cancel your registration | section 25‑57 |
| 7 | deciding the date on which the cancellation of your registration takes effect | section 25‑60 |
| 8 | determining that the *tax periods that apply to you are each individual month | subsection 27‑15(1) |
| 9 | deciding the date of effect of a determination | subsection 27‑15(2) |
| 10 | refusing to revoke your election under section 27‑10 | subsection 27‑22(1) |
| 11 | deciding the date of effect of a revocation | subsection 27‑22(3) |
| 12 | refusing to revoke a determination under section 27‑15 | subsection 27‑25(1) |
| 13 | deciding the date of effect of a revocation | subsection 27‑25(2) |
| 14 | determining that a specified period is a *tax period that applies to you | section 27‑30 |
| 15 | refusing a request for a determination | section 27‑37 |
| 16 | revoking a determination under section 27‑37 | subsection 27‑38(1) |
| 17 | deciding the date of a revocation | subsection 27‑38(2) |
| 18 | refusing to permit you to account on a cash basis | subsection 29‑45(1) |
| 19 | deciding the date of effect of your permission to account on a cash basis | subsection 29‑45(2) |
| 20 | revoking your permission to account on a cash basis | subsection 29‑50(3) |
| 21 | deciding the date of effect of the revocation of your permission to account on a cash basis | subsection 29‑50(4) |
| 22 | refusing an application for a decision that an event is a *fund‑raising event | paragraph 40‑165(1)(c) |
| 23 | approving another day of effect | paragraph 48‑71(1)(b) |
| 24 | revoking an approval of a day of effect | subsection 48‑71(2) |
| 29 | refusing an application for approval | section 49‑5 |
| 30 | refusing an application for approval or revocation | subsection 49‑70(1) |
| 31 | revoking an approval under Division 49 | subsection 49‑70(2) |
| 32 | refusing an application for revocation | subsection 49‑75(1) |
| 33 | revoking the approval of a *GST religious group | subsection 49‑75(2) |
| 34 | deciding the date of effect of any approval, or any revocation of an approval, under Division 49 | section 49‑85 |
| 35 | approving another day of effect | paragraph 51‑75(1)(b) |
| 36 | revoking an approval of a day of effect | subsection 51‑75(2) |
| 42 | refusing an application for registration | section 54‑5 |
| 43 | deciding the date of effect of registration as a *GST branch | section 54‑10 |
| 44 | refusing to cancel the registration of a *GST branch | subsection 54‑75(1) |
| 45 | cancelling the registration of a *GST branch | subsection 54‑75(2) |
| 46 | deciding the date of effect of the cancellation of the registration of a *GST branch | section 54‑80 |
| 47 | cancelling the registration of an Australian resident agent | subsection 57‑25(1) |
| 48 | determining that the *tax periods that apply to a resident agent are each individual month | subsection 57‑35(1) |
| 49 | deciding the date of effect of a determination | subsection 57‑35(2) |
| 49A | cancelling the registration of a *representative of an *incapacitated entity | subsection 58‑25(1) |
| 49B | deciding to direct a *representative of an *incapacitated entity to give to the Commissioner a *GST return | paragraph 58‑50(1)(b) |
| 50 | cancelling the registration of a *non‑profit sub‑entity | subsection 63‑35(1) |
| 51 | refusing to allow, or allowing, a further period within which to make an agreement that the margin scheme is to apply | paragraph 75‑5(1A)(b) |
| 52 | refusing a request to allow an annual apportionment election to take effect from the start of another *tax period | paragraph 131‑10(2)(b) |
| 53 | disallowing an annual apportionment election | subsection 131‑20(3) |
| 53A | refusing to make requested decision about excess GST | subsection 142‑15(1) |
| 55 | refusing a request to allow an annual *tax period election to take effect from the start of another tax period | paragraph 151‑10(2)(b) |
| 56 | refusing a request to be allowed to make an annual *tax period election on a specified day | subsection 151‑20(3) |
| 57 | disallowing an annual *tax period election | subsection 151‑25(3) |
| 58 | refusing a request to allow an election to pay *GST by instalments to take effect from the start of another *tax period | paragraph 162‑15(2)(b) |
| 59 | refusing a request to be allowed to make an election on a specified day | subsection 162‑25(3) |
| 60 | disallowing an election to pay *GST by instalments | subsection 162‑30(3) |
| 61 | making a declaration that states: (a) the amount that is (and has been at all times) a *net amount for a *tax period that ended before 1 July 2012; or (b) the amount that is (and has been at all times) the amount of *GST on a *taxable importation, if the GST was payable before 1 July 2012 | subsection 165‑40(1) |
| 62 | making a declaration to negate or reduce a GST disadvantage | subsection 165‑45(3) |
| 63 | deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage | subsection 165‑45(5) |
(3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.
Division 111—Wine tax and luxury car tax
Table of Subdivisions
Guide to Division 111
111‑C Review of wine tax decisions
111‑D Effect on contracts from amendments to laws
Guide to Division 111
111‑1 What this Division is about
This Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.
It also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.
Subdivision 111‑C—Review of wine tax decisions
Table of sections
111‑50 Reviewable wine tax decisions
111‑50 Reviewable wine tax decisions
(1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a *reviewable wine tax decision relating to you.
(2) Each of the following decisions is a reviewable wine tax decision:
| Reviewable wine tax decisions |
| Item | Decision | Provision of Wine Tax Act under which decision is made |
| 1 | disallowing the whole or a part of your claim for a *wine tax credit | section 17‑45 |
| 2 | deciding the date of effect of your approval as a New Zealand participant | section 19‑7 |
| 3 | refusing to approve you as a New Zealand participant | section 19‑7 |
| 4 | revoking your approval as a New Zealand participant | section 19‑8 |
| 5 | deciding the date of effect of revocation of your approval as a New Zealand participant | section 19‑8 |
Subdivision 111‑D—Effect on contracts from amendments to laws
Table of sections
111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax 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
(1) If, after a contract involving a *supply, or a *taxable dealing in relation to *wine, has been made, an alteration to the *wine tax law or the *luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:
(a) if the cost is increased—by allowing the party to add the increase to the contract price;
(b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.
(2) The contract is not altered if:
(a) the contract has express written provision to the contrary; or
(b) it is clear from the terms of the contract that the alteration of the *wine tax law or the *luxury car tax law has been taken into account in the agreed contract price.
Division 112—Fuel tax
Table of Subdivisions
Guide to Division 112
112‑E Review of fuel tax decisions
Guide to Division 112
112‑1 What this Division is about
This Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.
Subdivision 112‑E—Review of fuel tax decisions
Table of sections
112‑50 Reviewable fuel tax decisions
112‑50 Reviewable fuel tax decisions
(1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a *reviewable fuel tax decision relating to you.
(2) Each of the following decisions is a reviewable fuel tax decision: