Federal Register of Legislation - Australian Government

Primary content

Taxation Administration Act 1953

Authoritative Version
  • - C2017C00290
  • In force - Superseded Version
  • View Series
Act No. 1 of 1953 as amended, taking into account amendments up to Petroleum and Other Fuels Reporting (Consequential Amendments and Transitional Provisions) Act 2017
An Act to provide for the administration of certain Acts relating to Taxation, and for purposes connected therewith
Administered by: Treasury
General Comments: Sections 18-15, 18-20 and 18-25 of Schedule 1 of this Act have been modified by the operation of the Commissioner’s Remedial Power, click here to see the modification
Registered 15 Sep 2017
Start Date 24 Aug 2017
End Date 14 Dec 2017
Table of contents.

Taxation Administration Act 1953

No. 1, 1953

Compilation No. 149

Compilation date:                              24 August 2017

Includes amendments up to:            Act No. 91, 2017

Registered:                                         15 September 2017

This compilation is in 3 volumes

Volume 1:       sections 1–18

                        Schedule 1 (sections 6‑1 to 97‑35)

Volume 2:       Schedule 1 (sections 105‑1 to 990‑5)

Volume 3:       Endnotes

Each volume has its own contents

 

About this compilation

This compilation

This is a compilation of the Taxation Administration Act 1953 that shows the text of the law as amended and in force on 24 August 2017 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

  

  

  


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‑C—Limits on credits, refunds and recovering amounts   2

105‑65................... Restriction on GST refunds................................................ 2

Subdivision 105‑D—General interest charge and penalties                            4

105‑80................... General interest charge........................................................ 4

105‑85................... Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent............................................................................................ 4

Subdivision 105‑F—Indirect tax refund schemes                                              5

105‑120................. Refund scheme—defence related international obligations. 5

105‑125................. Refund scheme—international obligations.......................... 6

Subdivision 105‑G—Other administrative provisions                                     7

105‑145................. Commissioner must give things in writing......................... 7

Division 110—Goods and services tax                                                                  8

Guide to Division 110                                                                                                8

110‑1..................... What this Division is about................................................. 8

Subdivision 110‑F—Review of GST decisions                                                    8

110‑50................... Reviewable GST decisions................................................. 8

Division 111—Wine tax and luxury car tax                                                      13

Guide to Division 111                                                                                              13

111‑1..................... What this Division is about............................................... 13

Subdivision 111‑C—Review of wine tax decisions                                           13

111‑50................... Reviewable wine tax decisions......................................... 13

Subdivision 111‑D—Effect on contracts from amendments to laws           14

111‑60................... Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws....................................................................... 14

Division 112—Fuel tax                                                                                           16

Guide to Division 112                                                                                              16

112‑1..................... What this Division is about............................................... 16

Subdivision 112‑E—Review of fuel tax decisions                                            16

112‑50................... Reviewable fuel tax decisions........................................... 16

Part 3‑15—Major bank levy                                                                                  18

Division 115General provisions relating to the major bank levy           18

115‑1..................... What this Division is about............................................... 18

115‑5..................... Returns............................................................................. 18

115‑10................... When major bank levy is due and payable........................ 19

Division 117—Anti‑avoidance                                                                              20

Guide to Division 117                                                                                              20

117‑1..................... What this Division is about............................................... 20

Subdivision 117‑A—Application of this Division                                             20

117‑5..................... Object of this Division...................................................... 20

117‑10................... Application of this Division.............................................. 21

117‑15................... Meaning of MBL benefit................................................... 21

117‑20................... Matters to be considered in determining purpose.............. 22

Subdivision 117‑B—Commissioner may negate effects of schemes for MBL benefits                22

117‑25................... Commissioner may negate entity’s MBL benefits............ 23

117‑30................... Determination has effect according to its terms................. 23

117‑35................... Commissioner may disregard scheme in making determinations             23

117‑40................... One determination may cover several quarters etc............ 24

117‑45................... Commissioner must give copy of determination to entity affected           24

117‑50................... Objections......................................................................... 24

Part 3‑20—Superannuation                                                                                    25

Division 133—Division 293 tax                                                                            25

Guide to Division 133                                                                                              25

133‑1..................... What this Division is about............................................... 25

Subdivision 133‑A—Deferral determination                                                    25

Guide to Subdivision 133‑A                                                                                   25

133‑5..................... What this Subdivision is about......................................... 25

Operative provisions                                                                                               26

133‑10................... Determination of tax that is deferred to a debt account..... 26

133‑15................... Defined benefit tax............................................................ 27

133‑20................... How to attribute the defined benefit tax to defined benefit interests         28

133‑25................... Determination reducing tax deferred to a debt account...... 28

133‑30................... General provisions applying to determinations under this Subdivision    28

Subdivision 133‑B—Debt account                                                                        29

Guide to Subdivision 133‑B                                                                                   29

133‑55................... What this Subdivision is about......................................... 29

Operative provisions                                                                                               30

133‑60................... Debt account to be kept for deferred tax........................... 30

133‑65................... Interest on debt account balance........................................ 30

133‑70................... Voluntary payments.......................................................... 31

133‑75................... Commissioner must notify superannuation provider of debt account       32

Subdivision 133‑C—Compulsory payment                                                       32

Guide to Subdivision 133‑C                                                                                   32

133‑100................. What this Subdivision is about......................................... 32

Debt account discharge liability                                                                           33

133‑105................. Liability to pay debt account discharge liability................. 33

133‑110................. When debt account discharge liability must be paid.......... 33

133‑115................. General interest charge...................................................... 33

133‑120................. Meaning of debt account discharge liability..................... 34

133‑125................. Notice of debt account discharge liability.......................... 35

End benefit                                                                                                                 35

133‑130................. Meaning of end benefit..................................................... 35

133‑135................. Superannuation provider may request debt account status 36

133‑140................. End benefit notice—superannuation provider................... 37

133‑145................. End benefit notice—material changes or omissions.......... 38

Division 135—Releasing money from superannuation                                  39

Guide to Division 135                                                                                              39

135‑1..................... What this Division is about............................................... 39

Subdivision 135‑A—When the Commissioner must issue a release authority                39

Guide to Subdivision 135‑A                                                                                   39

135‑5..................... What this Subdivision is about......................................... 39

Operative provisions                                                                                               40

135‑10................... Release authorities............................................................ 40

Subdivision 135‑B—When a release authority can be given to a superannuation provider       42

Guide to Subdivision 135‑B                                                                                   42

135‑35................... What this Subdivision is about......................................... 42

Operative provisions                                                                                               42

135‑40................... When you may give release authority to superannuation provider           42

135‑45................... When Commissioner may give release authority to superannuation provider          43

Subdivision 135‑C—Release of superannuation money under a release authority       44

Guide to Subdivision 135‑C                                                                                   44

135‑70................... What this Subdivision is about......................................... 44

Operative provisions                                                                                               45

135‑75................... Requirement for superannuation provider to release money 45

135‑80................... Compensation for acquisition of property......................... 46

135‑85................... Release amount................................................................. 46

135‑90................... How the Commissioner applies amounts received under a release authority            46

135‑95................... Defined benefit interests—releasing amounts to pay debt account discharge liability              47

135‑100................. Income tax treatment of amounts released—proportioning rule does not apply       47

Division 136—Transfer balance cap                                                                  48

Guide to Division 136                                                                                              48

136‑1..................... What this Division is about............................................... 48

Subdivision 136‑A—Excess transfer balance determinations                      48

Guide to Subdivision 136‑A                                                                                   48

136‑5..................... What this Subdivision is about......................................... 48

Operative provisions                                                                                               49

136‑10................... Excess transfer balance determination............................... 49

136‑15................... Review.............................................................................. 50

136‑20................... Electing to commute a different superannuation income stream               50

136‑25................... Notifying Commissioner of transfer balance debits.......... 51

Subdivision 136‑B—Commutation authorities                                                 52

Guide to Subdivision 136‑B                                                                                   52

136‑50................... What this Subdivision is about......................................... 52

Obligations of Commissioner                                                                               53

136‑55................... Issuing of commutation authorities................................... 53

136‑60................... Varying and revoking a commutation authority................ 54

136‑65................... Issuing further commutation authorities............................ 54

136‑70................... Notifying of non‑commutable excess transfer balance...... 55

Obligations of superannuation income stream providers                             56

136‑80................... Obligations on superannuation income stream providers.. 56

136‑85................... Notifying the Commissioner............................................. 57

136‑90................... Notifying you................................................................... 57

Part 3‑30—Diverted profits tax                                                                            58

Division 145—Assessments of diverted profits tax                                          58

Guide to Division 145                                                                                              58

145‑1..................... What this Division is about............................................... 58

145‑5..................... DPT assessments—modified application of Division 155 58

145‑10................... When DPT assessments can be made............................... 59

145‑15................... Period of review of DPT assessments.............................. 59

145‑20................... Review of assessments..................................................... 60

145‑25................... Restricted DPT evidence................................................... 61

Chapter 4—Generic assessment, collection and recovery rules               64

Part 4‑1—Returns and assessments                                                                    64

Division 155—Assessments                                                                                    64

Guide to Division 155                                                                                              64

155‑1..................... What this Division is about............................................... 64

Subdivision 155‑A—Making assessments                                                          64

155‑5..................... Commissioner may make assessment............................... 65

155‑10................... Commissioner must give notice of assessment................. 66

155‑15................... Self‑assessment................................................................ 66

155‑20................... Assessment of indirect tax on importations and customs dealing             68

155‑25................... Special assessment............................................................ 69

155‑30................... Delays in making assessments.......................................... 69

Subdivision 155‑B—Amending assessments                                                      70

When Commissioner may amend assessments                                                 70

155‑35................... Amendment during period of review................................ 70

155‑40................... Amendment during period of review—certain applications taken to be notices       72

155‑45................... Amendment on application............................................... 73

155‑50................... Amendment to give effect to private ruling....................... 73

155‑55................... Amendment to give effect to certain anti‑avoidance declarations              73

155‑60................... Amendment because of review, objection or fraud........... 74

Special rules about amending amended assessments                                      74

155‑65................... Amending amended assessments...................................... 74

155‑70................... Refreshed period of review............................................... 74

General rules                                                                                                             75

155‑75................... Refunds of amounts overpaid........................................... 75

155‑80................... Amended assessments are assessments............................ 75

Subdivision 155‑C—Validity and review of assessments                               76

155‑85................... Validity of assessment...................................................... 76

155‑90................... Review of assessments..................................................... 76

Subdivision 155‑D—Miscellaneous                                                                     76

155‑95................... Entities.............................................................................. 76

Part 4‑15—Collection and recovery of tax‑related liabilities and other amounts           78

Division 250—Introduction                                                                                   78

Subdivision 250‑A—Guide to Part 4‑15                                                             78

250‑1..................... What this Part is about...................................................... 78

250‑5..................... Some important concepts about tax‑related liabilities........ 78

250‑10................... Summary of tax‑related liabilities...................................... 79

Subdivision 250‑B—Object of this Part                                                              87

250‑25................... Object............................................................................... 87

Division 255—General rules about collection and recovery                        88

Subdivision 255‑A—Tax‑related liabilities                                                       88

255‑1..................... Meaning of tax‑related liability......................................... 88

255‑5..................... Recovering a tax‑related liability that is due and payable.. 88

Subdivision 255‑B—Commissioner’s power to vary payment time            89

255‑10................... To defer the payment time................................................. 89

255‑15................... To permit payments by instalments................................... 90

255‑20................... To bring forward the payment time in certain cases.......... 90

Subdivision 255‑C—Recovery proceedings                                                      91

Guide to Subdivision 255‑C                                                                                   91

255‑35................... What this Subdivision is about......................................... 91

Operative provisions                                                                                               91

255‑40................... Service of documents if person absent from Australia or cannot be found              91

255‑45................... Evidentiary certificate........................................................ 92

255‑50................... Certain statements or averments........................................ 93

255‑55................... Evidence by affidavit........................................................ 94

Subdivision 255‑D—Security deposits                                                                94

255‑100................. Commissioner may require security deposit..................... 94

255‑105................. Notice of requirement to give security.............................. 95

255‑110................. Offence............................................................................. 96

Division 260—Special rules about collection and recovery                          97

Guide to Division 260                                                                                              96

260‑1..................... What this Division is about............................................... 97

Subdivision 260‑A—From third party                                                                97

260‑5..................... Commissioner may collect amounts from third party........ 98

260‑10................... Notice to Commonwealth, State or Territory.................... 99

260‑15................... Indemnity........................................................................ 100

260‑20................... Offence........................................................................... 100

Subdivision 260‑B—From liquidator                                                               100

260‑40................... Subdivision does not apply to superannuation guarantee charge              101

260‑45................... Liquidator’s obligation.................................................... 101

260‑50................... Offence........................................................................... 102

260‑55................... Joint liability of 2 or more liquidators............................. 102

260‑60................... Liquidator’s other obligation or liability.......................... 103

Subdivision 260‑C—From receiver                                                                   103

260‑75................... Receiver’s obligation...................................................... 103

260‑80................... Offence........................................................................... 104

260‑85................... Joint liability of 2 or more receivers................................ 105

260‑90................... Receiver’s other obligation or liability............................ 105

Subdivision 260‑D—From agent winding up business for foreign resident principal  105

260‑105................. Obligation of agent winding up business for foreign resident principal   105

260‑110................. Offence........................................................................... 106

260‑115................. Joint liability of 2 or more agents.................................... 106

260‑120................. Agent’s other obligation or liability................................ 107

Subdivision 260‑E—From deceased person’s estate                                     107

260‑140................. Administered estate......................................................... 107

260‑145................. Unadministered estate..................................................... 108

260‑150................. Commissioner may authorise amount to be recovered.... 109

Division 263—Mutual assistance in collection of foreign tax debts          110

Subdivision 263‑A—Foreign revenue claims                                                  110

Guide to Subdivision 263‑A                                                                                 110

263‑5..................... What this Subdivision is about....................................... 110

Operative provisions                                                                                             111

263‑10................... Meaning of foreign revenue claim.................................. 111

263‑15................... Requirements for foreign revenue claims........................ 111

263‑20................... Foreign Revenue Claims Register................................... 112

263‑25................... Registering claims........................................................... 112

263‑30................... When amount is due and payable.................................... 112

263‑35................... Amending the Register etc.............................................. 113

263‑40................... Payment to competent authority...................................... 114

Division 265—Other matters                                                                              115

Subdivision 265‑A—Right of person to seek recovery or contribution    115

Guide to Subdivision 265‑A                                                                                 115

265‑35................... What this Subdivision is about....................................... 115

Operative provisions                                                                                             115

265‑40................... Right of recovery if another person is liable................... 115

265‑45................... Right of contribution if persons are jointly liable............ 116

Subdivision 265‑B—Application of laws                                                          116

265‑65................... Non‑application of certain taxation laws......................... 116

Division 268—Estimates and recovery of PAYG withholding liabilities and superannuation guarantee charge                                                                                                       117

Guide to Division 268                                                                                            116

268‑1..................... What this Division is about............................................. 117

Subdivision 268‑A—Object                                                                                  118

268‑5..................... Object of Division.......................................................... 118

Subdivision 268‑B—Making estimates                                                             118

268‑10................... Commissioner may make estimate.................................. 118

268‑15................... Notice of estimate........................................................... 120

Subdivision 268‑C—Liability to pay estimates                                              120

268‑20................... Nature of liability to pay estimate.................................... 121

268‑25................... Accuracy of estimate irrelevant to liability to pay............ 122

268‑30................... Estimate provable in bankruptcy or winding up.............. 122

Subdivision 268‑D—Reducing and revoking estimates                                123

268‑35................... How estimate may be reduced or revoked—Commissioner’s powers     123

268‑40................... How estimate may be reduced or revoked—statutory declaration or affidavit          125

268‑45................... How estimate may be reduced or revoked—rejection of proof of debt    127

268‑50................... How estimate may be reduced—amount paid or applied 129

268‑55................... When reduction or revocation takes effect...................... 129

268‑60................... Consequences of reduction or revocation—refund......... 130

268‑65................... Consequences of reduction or revocation—statutory demand changed or set aside 130

268‑70................... Consequences of reduction or revocation—underlying liability               131

Subdivision 268‑E—Late payment of estimates                                             131

268‑75................... Liability to pay the general interest charge...................... 131

268‑80................... Effect of paying the general interest charge..................... 132

Subdivision 268‑F—Miscellaneous                                                                    133

268‑85................... Effect of judgment on liability on which it is based........ 133

268‑90................... Requirements for statutory declaration or affidavit......... 134

268‑95................... Liquidators, receivers and trustees in bankruptcy........... 137

268‑100................. Division not to limit or exclude Corporations or Bankruptcy Act            138

Division 269—Penalties for directors of non‑complying companies       139

Guide to Division 269                                                                                            138

269‑1..................... What this Division is about............................................. 139

Subdivision 269‑A—Object and scope                                                              140

269‑5..................... Object of Division.......................................................... 140

269‑10................... Scope of Division........................................................... 140

Subdivision 269‑B—Obligations and penalties                                              142

269‑15................... Directors’ obligations..................................................... 142

269‑20................... Penalty............................................................................ 143

269‑25................... Notice............................................................................. 144

269‑30................... Effect on penalty of directors’ obligation ending before end of notice period          145

269‑35................... Defences......................................................................... 148

Subdivision 269‑C—Discharging liabilities                                                    150

269‑40................... Effect of director paying penalty or company discharging liability           150

269‑45................... Directors’ rights of indemnity and contribution.............. 151

Subdivision 269‑D—Miscellaneous                                                                   151

269‑50................... How notice may be given............................................... 152

269‑52................... Copies of notices............................................................ 152

269‑55................... Division not to limit or exclude Corporations Act.......... 152

Part 4‑25—Charges and penalties                                                                     153

Division 280—Shortfall interest charge                                                           153

Guide to Division 280                                                                                            152

280‑1..................... Guide to Division 280.................................................... 153

Subdivision 280‑A—Object of Division                                                            153

280‑50................... Object of Division.......................................................... 153

Subdivision 280‑B—Shortfall interest charge                                                154

280‑100................. Liability to shortfall interest charge—income tax............ 154

280‑101................. Liability to shortfall interest charge—excess exploration credit tax          156

280‑102................. Liability to shortfall interest charge—petroleum resource rent tax            156

280‑102A.............. Liability to shortfall interest charge—excess non‑concessional contributions tax    157

280‑102B.............. Liability to shortfall interest charge—Division 293 tax... 158

280‑102C.............. Liability to shortfall interest charge—diverted profits tax 160

280‑103................. Liability to shortfall interest charge—general.................. 161

280‑105................. Amount of shortfall interest charge................................. 161

280‑110................. Notification by Commissioner........................................ 162

Subdivision 280‑C—Remitting shortfall interest charge                             162

280‑160................. Remitting shortfall interest charge................................... 162

280‑165................. Commissioner must give reasons for not remitting in certain cases         163

280‑170................. Objecting against remission decision.............................. 163

Division 284—Administrative penalties for statements, unarguable positions and schemes      164

Guide to Division 284                                                                                            163

284‑5..................... What this Division is about............................................. 164

Subdivision 284‑A—General provisions                                                          164

284‑10................... Object of Division.......................................................... 165

284‑15................... When a matter is reasonably arguable........................... 165

284‑20................... Which statements this Division applies to....................... 166

284‑25................... Statements by agents....................................................... 166

284‑30................... Application of Division to trusts..................................... 166

284‑35................... Application of Division to partnerships.......................... 166

Subdivision 284‑B—Penalties relating to statements                                    167

Guide to Subdivision 284‑B                                                                                 167

284‑70................... What this Subdivision is about....................................... 167

Operative provisions                                                                                             168

284‑75................... Liability to penalty.......................................................... 168

284‑80................... Shortfall amounts........................................................... 171

284‑85................... Amount of penalty.......................................................... 173

284‑90................... Base penalty amount....................................................... 174

284‑95................... Joint and several liability of directors of corporate trustee that makes a false or misleading statement     178

Subdivision 284‑C—Penalties relating to schemes                                        178

Guide to Subdivision 284‑C                                                                                 178

284‑140................. What this Subdivision is about....................................... 178

Operative provisions                                                                                             179

284‑145................. Liability to penalty.......................................................... 179

284‑150................. Scheme benefits and scheme shortfall amounts.............. 181

284‑155................. Amount of penalty.......................................................... 183

284‑160................. Base penalty amount: schemes....................................... 184

284‑165................. Exception—threshold for penalty arising from cross‑border transfer pricing          185

Subdivision 284‑D—Provisions common to Subdivisions 284‑B and 284‑C 186

284‑220................. Increase in base penalty amount...................................... 186

284‑224................. Reduction of base penalty amount if law was applied in an accepted way               187

284‑225................. Reduction of base penalty amount if you voluntarily tell the Commissioner            188

Subdivision 284‑E—Special rules about unarguable positions for cross‑border transfer pricing           189

284‑250................. Undocumented transfer pricing treatment not reasonably arguable          190

284‑255................. Documentation requirements.......................................... 190

Division 286—Penalties for failing to lodge documents on time               192

Subdivision 286‑A—Guide to Division 286                                                     192

286‑1..................... What this Division is about............................................. 192

Subdivision 286‑B—Object of Division                                                            192

286‑25................... Object of Division.......................................................... 192

Subdivision 286‑C—Penalties for failing to lodge documents on time    193

286‑75................... Liability to penalty.......................................................... 193

286‑80................... Amount of penalty.......................................................... 195

Division 288—Miscellaneous administrative penalties                                199

288‑10................... Penalty for non‑electronic notification............................ 199

288‑20................... Penalty for non‑electronic payment................................. 200

288‑25................... Penalty for failure to keep or retain records.................... 200

288‑30................... Penalty for failure to retain or produce declarations........ 201

288‑35................... Penalty for preventing access etc.................................... 201

288‑40................... Penalty for failing to register or cancel registration......... 202

288‑45................... Penalty for failing to issue tax invoice etc....................... 202

288‑46................... Penalty for failing to ensure tax information about supplies of low value goods is included in customs documents....................................................................... 202

288‑50................... Penalty for both principal and agent issuing certain documents               203

288‑70................... Administrative penalties for life insurance companies.... 203

288‑75................... Administrative penalty for a copyright or resale royalty collecting society               205

288‑80................... Administrative penalty for over declaring conduit foreign income           205

288‑85................... Failure by Reporting Financial Institution to obtain self‑certification       206

288‑90................... Failing to give release authority for excess non‑concessional contributions tax       207

288‑95................... Failing to comply etc. with release authority................... 207

288‑100................. Excess money paid under release authority..................... 208

288‑105................. Superannuation provider to calculate crystallised pre‑July 83 amount of superannuation interest by 30 June 2008................................................................................ 209

288‑110................. Contravention of superannuation data and payment regulation or standard              209

288‑115................. AMIT under or over resulting from intentional disregard of or recklessness as to taxation law              210

288‑120................. Prohibited offsets of liabilities using interest etc. accrued on farm management deposits        212

Division 290—Promotion and implementation of schemes                        214

Subdivision 290‑A—Preliminary                                                                       214

290‑5..................... Objects of this Division.................................................. 214

290‑10................... Extra‑territorial application.............................................. 214

Subdivision 290‑B—Civil penalties                                                                   214

290‑50................... Civil penalties................................................................. 215

290‑55................... Exceptions...................................................................... 217

290‑60................... Meaning of promoter..................................................... 219

290‑65................... Meaning of tax exploitation scheme................................ 219

Subdivision 290‑C—Injunctions                                                                         220

290‑120................. Conduct to which this Subdivision applies..................... 221

290‑125................. Injunctions...................................................................... 221

290‑130................. Interim injunctions.......................................................... 221

290‑135................. Delay in making ruling................................................... 221

290‑140................. Discharge etc. of injunctions........................................... 222

290‑145................. Certain limits on granting injunctions not to apply.......... 222

290‑150................. Other powers of the Federal Court unaffected................ 223

Subdivision 290‑D—Voluntary undertakings                                                 223

290‑200................. Voluntary undertakings.................................................. 223

Division 298—Machinery provisions for penalties                                       224

Subdivision 298‑A—Administrative penalties                                                224

298‑5..................... Scope of Subdivision...................................................... 224

298‑10................... Notification of liability.................................................... 224

298‑15................... Due date for penalty........................................................ 225

298‑20................... Remission of penalty...................................................... 225

298‑25................... General interest charge on unpaid penalty....................... 225

298‑30................... Assessment of penalties under Division 284 or section 288‑115             226

Subdivision 298‑B—Civil penalties                                                                   226

298‑80................... Application of Subdivision............................................. 226

298‑85................... Civil evidence and procedure rules for civil penalty orders 227

298‑90................... Civil proceedings after criminal proceedings.................. 227

298‑95................... Criminal proceedings during civil proceedings............... 227

298‑100................. Criminal proceedings after civil proceedings.................. 227

298‑105................. Evidence given in proceedings for penalty not admissible in criminal proceedings  228

298‑110................. Civil double jeopardy...................................................... 228

Part 4‑50—Release from particular liabilities                                            229

Division 340Commissioner’s power in cases of hardship                        229

Guide to Division 340                                                                                            228

340‑1..................... What this Division is about............................................. 229

Operative provisions                                                                                             229

340‑5..................... Release from particular liabilities in cases of serious hardship 229

340‑10................... Liabilities to which this section applies........................... 231

340‑15................... Commissioner may take action to give effect to a release decision           232

340‑20................... Extinguishing your liability to pay a fringe benefits tax instalment if you are released             233

340‑25................... Extinguishing your liability to pay a PAYG instalment if you are released              233

Division 342Commissioner’s power relating to proceeds of crime proceedings       235

Guide to Division 342                                                                                            234

342‑1..................... What this Division is about............................................. 235

Subdivision 342‑A—Power to waive right to payment of tax‑related liabilities            235

342‑5..................... Object of this Subdivision.............................................. 235

342‑10................... Power to waive right to payment of tax‑related liability.. 236

Part 4‑90—Evidence                                                                                                 238

Division 350—Evidence                                                                                       238

Guide to Division 350                                                                                            237

350‑1..................... What this Division is about............................................. 238

Subdivision 350‑A—Evidence                                                                             238

350‑5..................... Application of Subdivision............................................. 238

350‑10................... Evidence......................................................................... 238

350‑15................... Judicial notice of signature.............................................. 241

Chapter 5—Administration                                                                                         242

Part 5‑1—The Australian Taxation Office                                                   242

Division 352—Commissioner’s reporting obligations                                 242

Guide to Division 352                                                                                            241

352‑1..................... What this Division is about............................................. 242

Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws           242

352‑5..................... Commissioner must prepare annual report on indirect tax laws               242

Subdivision 352‑C—Reporting on working holiday makers                      243

352‑25................... Commissioner must prepare annual report on working holiday makers   243

Division 353—Powers to obtain information and evidence                        244

353‑10................... Commissioner’s power................................................... 244

353‑15................... Access to premises, documents etc................................. 244

353‑20................... Checking status of specifically listed deductible gift recipients                245

Division 354—Power to obtain information about rights or interests in property       248

354‑5..................... Power to obtain information about rights or interests in property            248

Division 355—Confidentiality of taxpayer information                             250

Guide to Division 355                                                                                            249

355‑1..................... What this Division is about............................................. 250

Subdivision 355‑A—Objects and application of Division                            251

355‑10................... Objects of Division......................................................... 251

355‑15................... Application of Division.................................................. 251

Subdivision 355‑B—Disclosure of protected information by taxation officers             252

Guide to Subdivision 355‑B                                                                                 252

355‑20................... What this Subdivision is about....................................... 252

Operative provisions                                                                                             252

355‑25................... Offence—disclosure of protected information by taxation officers          252

355‑30................... Meaning of protected information and taxation officer... 254

355‑35................... Consent is not a defence................................................. 254

355‑40................... Generality of Subdivision not limited............................. 254

355‑45................... Exception—disclosure of publicly available information 255

355‑47................... Exception—disclosure of periodic aggregate tax information  255

355‑50................... Exception—disclosure in performing duties................... 255

355‑55................... Exception—disclosure to Ministers................................ 257

355‑60................... Limits on disclosure to Ministers.................................... 260

355‑65................... Exception—disclosure for other government purposes.. 260

355‑70................... Exception—disclosure for law enforcement and related purposes           274

355‑75................... Limits on disclosure to courts and tribunals.................... 280

Subdivision 355‑C—On‑disclosure of protected information by other people               280

Guide to Subdivision 355‑C                                                                                 280

355‑150................. What this Subdivision is about....................................... 280

Operative provisions                                                                                             281

355‑155................. Offence—on‑disclosure of protected information by other people           281

355‑160................. Consent is not a defence................................................. 282

355‑165................. Generality of Subdivision not limited............................. 282

355‑170................. Exception—on‑disclosure of publicly available information 282

355‑172................. Exception—disclosure of periodic aggregate tax information  282

355‑175................. Exception—on‑disclosure for original purpose.............. 283

355‑180................. Exception—on‑disclosure to Ministers in relation to statutory powers or functions                284

355‑182................. Exception—on‑disclosure of certain information to Commonwealth Ombudsman  284

355‑185................. Exception—on‑disclosure in relation to IGIS................. 285

355‑190................. Exception—on‑disclosure in relation to ASIO............... 286

355‑195................. Exception—on‑disclosure by Royal Commissions......... 287

355‑200................. Exception—records made in compliance with Australian laws                288

355‑205................. Limits on on‑disclosure to courts or tribunals................. 288

355‑210................. Limits on on‑disclosure to Ministers.............................. 288

Subdivision 355‑D—Disclosure of protected information that has been unlawfully acquired   289

Guide to Subdivision 355‑D                                                                                 289

355‑260................. What this Subdivision is about....................................... 289

Operative provisions                                                                                             290

355‑265................. Offence—disclosure of protected information acquired in breach of a taxation law 290

355‑270................. Exception—disclosure of publicly available information 290

355‑275................. Exception—disclosure in relation to a taxation law......... 290

355‑280................. Limits on disclosure to courts and tribunals.................... 291

Subdivision 355‑E—Other matters                                                                    291

Guide to Subdivision 355‑E                                                                                 291

355‑320................. What this Subdivision is about....................................... 291

Operative provisions                                                                                             292

355‑325................. Oath or affirmation to protect information...................... 292

355‑330................. Injunctions to prevent contravention of non‑disclosure provisions          292

355‑335................. Procedures for disclosing protected information............. 294

Division 356—General administration of tax laws                                       296

Guide to Division 356                                                                                            295

356‑1..................... What this Division is about............................................. 296

Subdivision 356‑A—Indirect tax laws                                                               296

356‑5..................... Commissioner has general administration of indirect tax laws 296

Subdivision 356‑B—Major bank levy                                                               296

356‑10................... Commissioner has general administration of major bank levy 296

Part 5‑5—Rulings                                                                                                       297

Division 357—Object and common rules                                                         297

Guide to Division 357                                                                                            296

357‑1..................... What this Division is about............................................. 297

Subdivision 357‑A—Object of this Part                                                            297

357‑5..................... Object of this Part........................................................... 298

Subdivision 357‑B—Common rules for rulings                                             299

Rules for all rulings                                                                                               299

357‑50................... Scope of Division........................................................... 299

357‑55................... The provisions that are relevant for rulings..................... 300

357‑60................... When rulings are binding on the Commissioner............. 300

357‑65................... Stopping relying on a ruling........................................... 303

357‑70................... Commissioner may apply the law if more favourable than the ruling       304

357‑75................... Inconsistent rulings......................................................... 304

357‑80................... Contracts for schemes..................................................... 306

357‑85................... Effect on ruling if relevant provision re‑enacted............. 306

357‑90................... Validity of ruling not affected by formal defect.............. 306

Common rules for public and private rulings                                                307

357‑95................... Electronic communications............................................. 307

357‑100................. Evidence......................................................................... 307

Common rules for private and oral rulings                                                    307

357‑105................. Further information must be sought................................ 307

357‑110................. Assumptions in making private or oral ruling................. 308

357‑115................. Additional information provided by applicant................. 308

357‑120................. Commissioner may take into account information from third parties       308

357‑125................. Applications and objections not to affect obligations and powers            309

Division 358—Public rulings                                                                              310

Guide to Division 358                                                                                            309

358‑1..................... What this Division is about............................................. 310

Making public rulings                                                                                           310

358‑5..................... What is a public ruling?.................................................. 310

358‑10................... Application of public rulings.......................................... 311

358‑15................... When a public ruling ceases to apply.............................. 311

Withdrawing public rulings                                                                                 312

358‑20................... Withdrawing public rulings............................................ 312

Division 359—Private rulings                                                                            313

Guide to Division 359                                                                                            312

359‑1..................... What this Division is about............................................. 313

Private rulings                                                                                                        314

359‑5..................... Private rulings................................................................. 314

359‑10................... Applying for a private ruling.......................................... 314

359‑15................... Private rulings to be given to applicants.......................... 314

359‑20................... Private rulings must contain certain details..................... 314

359‑25................... Time of application of private rulings............................. 315

359‑30................... Ruling for trustee of a trust............................................. 315

359‑35................... Dealing with applications................................................ 316

359‑40................... Valuations....................................................................... 316

359‑45................... Related rulings................................................................ 317

359‑50................... Delays in making private rulings.................................... 318

359‑55................... Revised private rulings................................................... 319

359‑60................... Objections, reviews and appeals relating to private rulings 320

359‑65................... Commissioner may consider new information on objection 321

359‑70................... Successful objection decision alters ruling...................... 321

Division 360—Oral rulings                                                                                 322

Guide to Division 360                                                                                            321

360‑1..................... What this Division is about............................................. 322

Oral rulings                                                                                                             322

360‑5..................... Applying for and making of oral rulings........................ 322

360‑10................... Withdrawing an application for an oral ruling................. 324

360‑15................... Commissioner determinations......................................... 324

Division 361—Non‑ruling advice and general administrative practice  325

361‑5..................... Non‑ruling advice and general administrative practice.... 325

Division 362—Rulings by Innovation and Science Australia that activities are not ineligible activities                326

Guide to Division 362                                                                                            325

362‑1..................... What this Division is about............................................. 326

Public rulings by Innovation and Science Australia                                     327

362‑5..................... Innovation and Science Australia may make public rulings on a specified class of activities   327

362‑10................... Application of public rulings.......................................... 327

362‑15................... When a public ruling ceases to apply.............................. 328

362‑20................... Withdrawing public rulings............................................ 328

Private rulings by Innovation and Science Australia                                   328

362‑25................... Innovation and Science Australia may make private rulings on a specified activity 328

362‑30................... Applying for a private ruling.......................................... 329

362‑35................... Innovation and Science Australia must give notice of its decision           329

362‑40................... Private rulings must contain certain details..................... 330

362‑45................... Application of private rulings......................................... 330

362‑50................... Delays in making private rulings.................................... 330

362‑55................... When a private ruling ceases to apply............................. 331

362‑60................... Withdrawing private rulings........................................... 332

General provisions                                                                                                 332

362‑65................... When rulings are binding on the Commissioner and Innovation and Science Australia           332

362‑70................... Application of common rules under Subdivision 357‑B. 332

362‑75................... Application of Divisions 358 and 359............................ 333

Part 5‑10—Commissioner’s remedial power                                               334

Division 370—Commissioner’s remedial power                                            334

Guide to Division 370                                                                                            333

370‑1..................... What this Division is about............................................. 334

Subdivision 370‑A—Commissioner’s remedial power                                 335

370‑5..................... Commissioner’s remedial power.................................... 335

370‑10................... Intended purpose or object.............................................. 336

370‑15................... Repeal of determinations................................................. 337

370‑20................... Commencement of determinations.................................. 337

Part 5‑25—Record‑keeping and other obligations relating to taxpayers            338

Division 382—Record‑keeping                                                                           338

Guide to Division 382                                                                                            337

382‑1..................... What this Division is about............................................. 338

Subdivision 382‑A—Keeping records of indirect tax transactions           338

382‑5..................... Keeping records of indirect tax transactions.................... 338

Subdivision 382‑B—Record keeping obligations of deductible gift recipients               342

382‑15................... Deductible gift recipients to keep records....................... 342

Division 388—Requirements about giving material to the Commissioner 344

Subdivision 388‑A—Object of Division                                                            344

388‑5..................... Object of Division.......................................................... 344

Subdivision 388‑B—General provisions                                                          344

388‑50................... Approved forms............................................................. 344

388‑52................... Saturdays, Sundays and public holidays......................... 345

388‑55................... Commissioner may defer time for lodgment................... 345

388‑60................... Declaration by entity....................................................... 346

388‑65................... Declaration by entity where agent gives document......... 346

388‑70................... Declaration by agent....................................................... 347

388‑75................... Signing declarations........................................................ 347

388‑80................... Electronic notification of BAS amounts.......................... 348

388‑85................... Truncating amounts........................................................ 348

Division 389—Reporting by employers                                                           349

Guide to Division 389                                                                                            348

389‑1..................... What this Division is about............................................. 349

389‑5..................... Required reporting by substantial employers.................. 349

389‑10................... Exemptions..................................................................... 352

389‑15................... Voluntary reporting by employers.................................. 353

389‑20................... Effect on reporting requirements under Subdivision 16‑C 354

389‑25................... Grace periods for correcting false or misleading notifications  355

Division 390Superannuation reporting                                                        357

Guide to Division 390                                                                                            356

390‑1..................... What this Division is about............................................. 357

Subdivision 390‑A—Member information statements and roll‑over superannuation benefit statements               357

390‑5..................... Member information statements...................................... 357

390‑10................... Statements about roll‑over superannuation benefits etc... 360

390‑12................... Statements about benefits paid to KiwiSaver schemes.... 362

390‑15................... Superannuation statements to members.......................... 363

390‑20................... Statements relating to holders of certain life insurance policies                364

Subdivision 390‑BStatements relating to release authorities                 365

390‑65................... Statements relating to release authorities......................... 365

Subdivision 390‑COther statements                                                              367

390‑115................. Change or omission in information given to the Commissioner               367

Division 392—Employee share scheme reporting                                         368

Guide to Division 392                                                                                            367

392‑1..................... What this Division is about............................................. 368

Subdivision 392‑A—Statements                                                                          368

392‑5..................... Statements by providers.................................................. 368

392‑10................... Change or omission in information given to the Commissioner               371

Subdivision 392‑B—Miscellaneous                                                                   372

392‑15................... Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997  372

Division 393—Reports by investment bodies                                                  373

Guide to Division 393                                                                                            372

393‑1..................... What this Division is about............................................. 373

393‑5..................... Reports about quoting tax file numbers and ABNs........ 373

393‑10................... Annual investment income reports.................................. 374

393‑15................... Errors in reports.............................................................. 375

Division 394Reporting about forestry managed investment schemes  376

Guide to Division 394                                                                                            375

394‑1..................... What this Division is about............................................. 376

394‑5..................... Statements about initial contributions to scheme............. 376

394‑10................... Statements about failure to establish trees within 18 months 377

Division 396—Third party reporting                                                               379

Guide to Division 396                                                                                            378

396‑1A.................. What this Division is about............................................. 379

Subdivision 396‑A—FATCA                                                                               379

Guide to Subdivision 396‑A                                                                                 379

396‑1..................... What this Subdivision is about....................................... 379

Operative provisions                                                                                             380

396‑5..................... Statements about U.S. Reportable Accounts................... 380

396‑10................... Statements about payments to Nonparticipating Financial Institutions     381

396‑15................... Meaning of the FATCA Agreement................................. 382

396‑20................... Permissions and elections............................................... 382

396‑25................... Record keeping............................................................... 383

Subdivision 396‑B—Information about transactions that could have tax consequences for taxpayers  384

Guide to Subdivision 396‑B                                                                                 384

396‑50................... What this Subdivision is about....................................... 384

Operative provisions                                                                                             384

396‑55................... Reporting tax‑related information about transactions to the Commissioner              384

396‑60................... Information required....................................................... 387

396‑65................... Exemptions—wholesale clients...................................... 388

396‑70................... Exemptions—other cases................................................ 388

396‑75................... Errors in reports.............................................................. 389

Subdivision 396‑C—Common Reporting Standard                                      390

Guide to Subdivision 396‑C                                                                                 390

396‑100................. What this Subdivision is about....................................... 390

Operative provisions                                                                                             391

396‑105................. Statements about Reportable Accounts........................... 391

396‑110................. Meaning of CRS............................................................. 392

396‑115................. Matters Common Reporting Standard leaves to domestic law 392

396‑120................. Application of Common Reporting Standard.................. 394

396‑125................. Record keeping............................................................... 395

396‑130................. Anti‑avoidance provisions.............................................. 396

396‑135................. Application of penalty to false or misleading self‑certification 397

396‑136................. Report on Reportable Accounts maintained by Australian Reporting Financial Institutions    398

Division 398—Miscellaneous reporting obligations                                     399

Guide to Division 398                                                                                            398

398‑1..................... What this Division is about............................................. 399

Subdivision 398‑A—Farm Management Deposit reporting                        399

398‑5..................... Reporting to Agriculture Department.............................. 399

Part 5‑30—Payment, ABN and identification verification system   401

Division 400—Guide to Part 5‑30                                                                      401

400‑1..................... What Part 5‑30 is about.................................................. 401

400‑5..................... The payment, ABN and identification verification system 401

Division 405—Transaction reporting by purchasers                                   402

405‑5..................... Payments to which this Division applies........................ 402

405‑10................... Reporting requirements................................................... 402

405‑15................... Invoices produced by purchasers.................................... 403

Division 410—Transaction reporting by suppliers                                       404

410‑5..................... Payments to which this Division applies........................ 404

410‑10................... Reporting requirements................................................... 404

410‑15................... Invoices produced by purchasers.................................... 405

Division 415—Verification of suppliers’ ABNs by purchasers                  406

415‑5..................... Payments to which this Division applies........................ 406

415‑10................... ABN verification requirements....................................... 406

415‑15................... Method of obtaining ABN verification........................... 407

415‑20................... Verification applies to later payments............................. 407

Division 417—Verification of suppliers’ identities by purchasers            408

417‑5..................... Payments to which this Division applies........................ 408

417‑10................... Identity verification requirements.................................... 408

417‑15................... Method of obtaining identity verification........................ 409

417‑20................... Verification applies to later payments............................. 409

Division 420—Penalties for not reporting or verifying                               410

420‑5..................... Failing to report or verify: administrative penalty........... 410

Division 425—Other matters                                                                              411

425‑20................... Constructive payment..................................................... 411

425‑25................... Non‑cash benefits........................................................... 411

Part 5‑35—Registration and similar processes for various taxes    412

Division 426—Process of endorsing charities and other entities               412

Guide to Division 426                                                                                            411

426‑1..................... What this Division is about............................................. 412

Subdivision 426‑A—Application of Subdivision 426‑B to various kinds of endorsement           413

426‑5..................... Application of Subdivision 426‑B to various kinds of endorsement        413

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................................... 414

Subdivision 426‑B—Process of endorsement etc.                                          414

426‑15................... Applying for endorsement.............................................. 415

426‑20................... Dealing with an application for endorsement.................. 415

426‑25................... Notifying outcome of application for endorsement......... 416

426‑30................... Date of effect of endorsement......................................... 417

426‑35................... Review of refusal of endorsement.................................. 417

426‑40................... Checking entitlement to endorsement.............................. 417

426‑45................... Telling Commissioner of loss of entitlement to endorsement 418

426‑50................... Partnerships and unincorporated bodies......................... 419

426‑55................... Revoking endorsement................................................... 419

426‑60................... Review of revocation of endorsement............................. 420

Subdivision 426‑C—Entries on Australian Business Register                    421

426‑65................... Entries on Australian Business Register......................... 421

Subdivision 426‑D—Public and private ancillary funds                              423

Guide to Subdivision 426‑D                                                                                 423

426‑100................. What this Subdivision is about....................................... 423

Public ancillary funds                                                                                           424

426‑102................. Public ancillary funds..................................................... 424

426‑103................. Public ancillary fund guidelines...................................... 425

426‑104................. Australian Business Register must show public ancillary fund status      425

Private ancillary funds                                                                                         426

426‑105................. Private ancillary funds.................................................... 426

426‑110................. Private ancillary fund guidelines..................................... 426

426‑115................. Australian Business Register must show private ancillary fund status     426

Administrative penalties                                                                                       427

426‑120................. Administrative penalties for trustees of ancillary funds.. 427

Suspension and removal of trustees                                                                   429

426‑125................. Suspension or removal of trustees.................................. 429

426‑130................. Commissioner to appoint acting trustee in cases of suspension or removal             430

426‑135................. Terms and conditions of appointment of acting trustee... 431

426‑140................. Termination of appointment of acting trustee.................. 431

426‑145................. Resignation of acting trustee........................................... 431

426‑150................. Property vesting orders................................................... 432

426‑155................. Powers of acting trustee.................................................. 432

426‑160................. Commissioner may give directions to acting trustee....... 433

426‑165................. Property vested in acting trustee—former trustees’ obligations relating to books, identification of property and transfer of property......................................................... 433

Transfers between ancillary funds                                                                    435

426‑170................. Ancillary funds must not provide funds to other ancillary funds             435

Part 5‑45—Application of taxation laws to certain entities                 436

Division 444—Obligations of entities on behalf of other entities              436

Guide to Division 444                                                                                            435

444‑1..................... What this Division is about............................................. 436

Subdivision 444‑A—Unincorporated associations and bodies and companies               436

444‑5..................... Unincorporated associations and bodies......................... 436

444‑10................... Public officers of companies........................................... 437

444‑15................... Notifying and serving companies................................... 438

Subdivision 444‑B—Partnerships                                                                      438

444‑30................... Partnerships.................................................................... 438

Subdivision 444‑C—Superannuation funds                                                     439

444‑50................... Superannuation funds..................................................... 439

Subdivision 444‑D—Incapacitated entities                                                      440

444‑70................... Representatives of incapacitated entities.......................... 440

Subdivision 444‑E—Indirect tax specific entities                                          441

444‑80................... GST joint ventures.......................................................... 441

444‑85................... Non‑profit sub‑entities.................................................... 444

444‑90................... GST groups.................................................................... 444

Division 446—Local governing bodies                                                            448

Guide to Division                                                                                                    448

446‑1..................... What this Division is about............................................. 448

Operative provisions                                                                                             448

446‑5..................... Requirements for unanimous resolutions by local governing bodies       448

Part 5‑100—Miscellaneous                                                                                    452

Division 850—Transactions exempt from application of taxation laws 452

Subdivision 850‑A—Declaration relating to security or intelligence agency 452

850‑100................. Declaration relating to security or intelligence agency..... 452

Division 990—Miscellaneous                                                                              455

Subdivision 990‑A—Combining notices                                                           455

990‑5..................... Commissioner may combine notices............................... 455


Schedule 1Collection and recovery of income tax and other liabilities

Chapter 3Collection, recovery and administration of other taxes

Part 3‑10Indirect taxes

Division 105General rules for indirect taxes

Table of Subdivisions

             Guide to Division 105

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:

               (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‑CLimits on credits, refunds and recovering amounts

Table of sections

105‑65      Restriction on GST refunds

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‑DGeneral 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‑FIndirect 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‑GOther 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 110Goods 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‑FReview 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)

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 111Wine 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‑CReview 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: