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Taxation Administration Act 1953
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Department of the Treasury
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C2019C00121 C161
13 March 2019
-
31 March 2019
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Volume 1
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Part I—Preliminary
1 Short title
2 Interpretation
2A Application of the Criminal Code
2B Act binds the Crown
3 Application
3AA Schedule 1
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Part IA—Administration
3A General administration of Act
3B Annual report
3C Reporting of information about corporate tax entity with reported total income of $100 million or more
3CA Reporting of information by significant global entities
3E Reporting of information about entity with PRRT payable
3F Reporting of information about junior minerals exploration incentive offset
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Part II—Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation
4 Commissioner and Second Commissioners of Taxation
4A Statutory Agency etc. for purposes of Public Service Act
5 Tenure of Commissioner and Second Commissioners
5A Remuneration and allowances of Commissioner and Second Commissioners
6 Leave of absence
6A Resignation
6B Acting appointments
6C Suspension and removal from office of Commissioner or Second Commissioner
6D Powers of Second Commissioner
7 Deputy Commissioners of Taxation
8 Delegation
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Part IIA—The general interest charge
8AAA Overview
8AAB When the general interest charge applies
8AAC Amount of the general interest charge
8AAD What is the general interest charge rate?
8AAE When the charge is due and payable
8AAF Notification by Commissioner
8AAG Remission of the charge
8AAGA Rounding of the charge
8AAH Judgment for payment of an unpaid amount
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Part IIB—Running balance accounts, application of payments and credits, and related matters
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Division 1—Preliminary
8AAZA Definitions
8AAZB Trustee to be treated as separate entity for each capacity
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Division 2—Running Balance Accounts (or RBAs)
8AAZC Establishment of RBAs
8AAZD Allocation of tax debts to RBAs
8AAZF General interest charge on RBA deficit debt
8AAZG RBA statements
8AAZH Liability for RBA deficit debt
8AAZI RBA statement to be evidence
8AAZJ Evidentiary certificate about RBA transactions etc.
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Division 3—Treatment of payments, credits and RBA surpluses
8AAZL Amounts covered by this Division
8AAZLA Method 1—allocating the amount first to an RBA
8AAZLB Method 2—applying the amount first against a non-RBA tax debt
8AAZLC RBA surplus and related credits must remain equivalent if one or the other is applied
8AAZLD Special priority credits
8AAZLE Instructions to Commissioner not binding
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Division 3A—Refunds of RBA surpluses and credits
8AAZLF Commissioner must refund RBA surpluses and credits
8AAZLG Retaining refunds until information or notification given
8AAZLGA Retaining refunds while Commissioner verifies information
8AAZLGB Retaining refunds until notification under Division 389 or ascertainment of liability
8AAZLH How refunds are made
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Division 4—Miscellaneous provisions about tax debts
8AAZM When payments are treated as received
8AAZMA Electronic payment of tax debts
8AAZMB Saturdays, Sundays and public holidays
8AAZN Overpayments made by the Commissioner under taxation laws
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Part III—Prosecutions and offences
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Division 1—Preliminary
8A Interpretation
8AC Application of Part to the Tax Agent Services Act 2009
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Division 2—Offences
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Subdivision A—Failure to comply with taxation requirements
8B Interpretation
8C Failure to comply with requirements under taxation law
8D Failure to answer questions when attending before the Commissioner etc.
8E Penalties for failure to comply with requirements under taxation law
8F Election to treat offence otherwise than as prescribed taxation offence
8G Order to comply with requirement
8H Penalty for failure to comply with order to comply
8HA Court may order payment of amount in addition to penalty
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Subdivision B—Offences relating to statements, records and certain other Acts
8J Interpretation
8K False or misleading statements
8L Incorrectly keeping records etc.
8M Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)
8N Recklessly making false or misleading statements
8Q Recklessly incorrectly keeping records etc.
8R Penalties for offences against sections 8N and 8Q
8S Election to treat offence otherwise than as prescribed taxation offence
8T Incorrectly keeping records with intention of deceiving or misleading etc.
8U Falsifying or concealing identity with intention of deceiving or misleading etc.
8V Penalties for offences against sections 8T and 8U
8W Court may order payment of amount in addition to penalty
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Subdivision BAA—Offences relating to electronic sales suppression tools
8WAA Object of this Subdivision
8WAB Interpretation
8WAC Producing or supplying electronic sales suppression tools
8WAD Possessing electronic sales suppression tools
8WAE Incorrectly keeping records using electronic sales suppression tools
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Subdivision BA—Offences relating to tax file numbers
8WA Unauthorised requirement etc. that tax file number be quoted
8WB Unauthorised recording etc. of tax file number
8WC Conducting affairs so as to avoid tax file number requirements
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Subdivision C—Miscellaneous
8XA Unauthorised access to taxation records
8Y Liability of officers etc. of corporations
8Z Evidentiary certificate relating to previous convictions
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Division 3—Prosecution of taxation offences
8ZA Prosecution of taxation offences
8ZB Prosecution may be commenced at any time
8ZC Place where offence committed
8ZD Conduct by employees or agents of corporations
8ZE Civil penalty not payable if prosecution instituted
8ZF Penalties for corporations
8ZG Enforcement of orders for payment
8ZH Penalties not to relieve from tax
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Division 4—Prescribed taxation offences
8ZJ Prosecution of prescribed taxation offences
8ZK Protection of witnesses
8ZL Averment
8ZM Evidence of authority to institute proceedings
8ZN Costs
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Division 5—Service of summons for prescribed taxation offences
9 Interpretation
10 Service of summons by post
11 Notice of conviction in absentia
12 Notice of intention to issue warrant in default of payment
13 Limitation of action to enforce payment of fine
13A Setting aside of conviction or order
13B Proof of service of summons or notice
13C Application of other laws
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Division 6—Setting aside etc. of conviction or order on application of Commissioner
13CA Setting aside etc. of conviction or order on application of Commissioner
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Part IIIA—Co-operation between Commonwealth and State taxation authorities
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Division 1—Interpretation
13D Interpretation
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Division 2—Trans-border investigations
13E State taxation officers may refer matters to Commissioner for investigation
13F Access to documents etc.
13G Commissioner may obtain information and evidence
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Division 4—Certification by State taxation officer of copies of, and extracts from, documents
13K Certification by State taxation officer of copies of, and extracts from, documents
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Division 5—Australian Taxation Office may perform functions under State/Territory debits tax laws
13L Australian Taxation Office may perform functions under State/Territory debits tax laws
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Part IVA—Departure from Australia of certain tax debtors
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Division 1—Interpretation
14Q Interpretation
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Division 2—Prohibition and authorisation of departure of certain tax debtors
14R Departure from Australia of certain tax debtors prohibited
14S Departure prohibition orders
14T Revocation and variation of departure prohibition orders
14U Departure authorisation certificates
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Division 3—Appeals from, and review of, decisions of the Commissioner
14V Appeals to courts against making of departure prohibition orders
14W Jurisdiction of courts
14X Orders of court on appeal
14Y Applications for review of certain decisions
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Division 4—Enforcement
14Z Powers of authorised officers
14ZA Certain tax debtors to produce authority to depart etc.
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Part IVC—Taxation objections, reviews and appeals
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Division 1—Introduction
14ZL Part applies to taxation objections
14ZM Division 2—Interpretive
14ZN Division 3—Taxation objections
14ZO Division 4—Tribunal review
14ZP Division 5—Federal Court appeals
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Division 2—Interpretive provisions
14ZQ General interpretation provisions
14ZR Taxation decisions covered by single notice to be treated as single decision
14ZS Ineligible income tax remission decisions
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Division 3—Taxation objections
14ZU How taxation objections are to be made
14ZV Limited objection rights in the case of certain amended taxation decisions
14ZVA Limited objection rights because of other objections
14ZVB Objections relating to excess concessional contributions
14ZVC Objections relating to non-concessional contributions
14ZW When taxation objections are to be made
14ZX Commissioner to consider applications for extension of time
14ZY Commissioner to decide taxation objections
14ZYA Person may require Commissioner to make an objection decision
14ZYB Requiring Commissioner to make a private ruling
14ZZ Person may seek review of, or appeal against, Commissioner’s decision
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Division 4—AAT review of objection decisions and extension of time refusal decisions
14ZZA Modified AAT Act to apply
14ZZB Sections 27, 28, 41 and 44A of the AAT Act not to apply to certain decisions
14ZZC Modification of section 29 of the AAT Act
14ZZD Modification of section 30 of the AAT Act
14ZZE Hearings before Tribunal to be held in private if applicant so requests
14ZZF Modification of section 37 of the AAT Act
14ZZG Modification of section 38 of the AAT Act
14ZZJ Modification of section 43 of the AAT Act
14ZZK Grounds of objection and burden of proof
14ZZL Implementation of Tribunal decisions
14ZZM Pending review not to affect implementation of taxation decisions
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Division 5—Court appeals against objection decisions
14ZZN Time limit for appeals
14ZZO Grounds of objection and burden of proof
14ZZP Order of court on objection decision
14ZZQ Implementation of court order in respect of objection decision
14ZZR Pending appeal not to affect implementation of taxation decisions
14ZZS Transfer of certain proceedings to Family Court
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Part V—Miscellaneous
15 Appearance by Commissioner etc.
15A Certification by Commissioner of copies of, and extracts from, documents
15B Recoverable advances
15C Recoverable payments
15D Reports about recoverable advances and recoverable payments
16 Payments out of Consolidated Revenue Fund
16A Regulations may provide for methods of payment of tax liabilities etc.
16B Certain liabilities to be reduced to nearest multiple of 5 cents
17 Powers of taxation officers in relation to references to currency etc.
17A Powers of Federal Court and Federal Circuit Court in respect of taxation matters
18 Regulations
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Schedule 1—Collection and recovery of income tax and other liabilities
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Chapter 2—Collection, recovery and administration of income tax
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Part 2-1—Introduction to the Pay as you go (PAYG) system
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Division 6—Guide to Parts 2-5 and 2-10
6-1 What Parts 2-5 and 2-10 are about
6-5 The Pay as you go (PAYG) system
6-10 How the amounts collected are dealt with
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Part 2-5—Pay as you go (PAYG) withholding
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Division 10—Guide to Part 2-5
10-1 What this Part is about
10-5 Summary of withholding payments
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Division 11—Preliminary matters
11-1 Object of this Part
11-5 Constructive payment
Division 12—Payments from which amounts must be withheld
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Subdivision 12-A—General rules
12-1 General exceptions
12-5 What to do if more than one provision requires a withholding
12-7 Division does not apply to alienated personal services payments
12-10 Division does not apply to non-cash benefits
12-20 Application of Division and regulations to non-share dividends
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Subdivision 12-B—Payments for work and services
12-35 Payment to employee
12-40 Payment to company director
12-45 Payment to office holder
12-47 Payment to religious practitioners
12-50 Return to work payment
12-55 Voluntary agreement to withhold
12-60 Payment under labour hire arrangement, or specified by regulations
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Subdivision 12-C—Payments for retirement or because of termination of employment
12-80 Superannuation income streams and annuities
12-85 Superannuation lump sums and payments for termination of employment
12-90 Unused leave payments
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Subdivision 12-D—Benefit and compensation payments
12-110 Social Security or other benefit payment
12-115 Commonwealth education or training payment
12-120 Compensation, sickness or accident payment
Subdivision 12-E—Payments where TFN or ABN not quoted
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Payment in respect of investment
12-140 Recipient does not quote tax file number
12-145 Investor becoming presently entitled to income of a unit trust
12-150 Limited application of section 12-140 to payment under financial arrangement
12-155 When investor may quote ABN as alternative
12-160 Investment body unaware that exemption from quoting TFN has stopped applying
12-165 Exception for fully franked dividend
12-170 Exception for payments below thresholds set by regulations
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Payment of income of closely held trust where TFN not quoted
12-175 Trustee distributes income of closely held trust
12-180 Beneficiary becomes presently entitled to income of closely held trust
12-185 Exception for payments below thresholds set by regulations
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Payment for a supply
12-190 Recipient does not quote ABN
Subdivision 12-F—Dividend, interest and royalty payments
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Dividends
12-210 Dividend payment to overseas person
12-215 Dividend payment received for foreign resident
12-220 Application to part of a dividend
12-225 Application to distribution by a liquidator or other person
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Interest
12-245 Interest payment to overseas person
12-250 Interest payment received for foreign resident
12-255 Interest payment derived by lender in carrying on business through overseas permanent establishment
12-260 Lender to notify borrower if interest derived through overseas permanent establishment
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Royalties
12-280 Royalty payment to overseas person
12-285 Royalty payment received for foreign resident
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General
12-300 Limits on amount withheld under this Subdivision
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Subdivision 12-FA—Departing Australia superannuation payments
12-305 Departing Australia superannuation payment
12-310 Limits on amount withheld under this Subdivision
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Subdivision 12-FAA—Excess untaxed roll-over amount
12-312 Untaxed roll-over superannuation benefits
12-313 Limits on amount withheld under this Subdivision
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Subdivision 12-FB—Payments to foreign residents etc.
12-315 Payment to foreign resident etc.
12-317 Payment received for foreign resident etc.
12-319 Exemptions from withholding obligations under this Subdivision
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Subdivision 12-FC—Seasonal Labour Mobility Program
12-319A Payment to employee
Subdivision 12-G—Payments in respect of mining on Aboriginal land, and natural resources
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Mining on Aboriginal land
12-320 Mining payment
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Natural resources
12-325 Natural resource payment
12-330 Payer must ask Commissioner how much to withhold
12-335 Commissioner may exempt from section 12-330, subject to conditions
Subdivision 12-H—Distributions of withholding MIT income
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Guide to Subdivision 12-H
12-375 What this Subdivision is about
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Operative provisions
12-383 Meaning of withholding MIT
12-385 Withholding by withholding MITs
12-390 Withholding by custodians and other entities
12-395 Requirement to give notice or make information available
12-405 Meaning of fund payment—general case
12-410 Entity to whom payment is made
12-415 Failure to give notice or make information available: administrative penalty
12-420 Agency rules
12-425 Meaning of clean building managed investment trust
12-430 Meaning of clean building
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Subdivision 12-J—FHSS released amounts
12-460 FHSS released amounts
Division 12A—Distributions by AMITs (including deemed payments)
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Guide to Division 12A
12A-1 What this Division is about
Subdivision 12A-A—Distributions by AMITs relating to dividend, interest and royalties
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Guide to Subdivision 12A-A
12A-5 What this Subdivision is about
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Operative provisions
12A-10 Deemed payments—no obligation to withhold under Subdivision 12-F (dividend, interest and royalty payments)
12A-15 Dividend, interest or royalty payments relating to AMIT—requirement to give notice or make information available
12A-20 Failure to give notice or make information available under section 12A-15: administrative penalty
12A-25 Meaning of AMIT DIR payment
12A-30 Meaning of AMIT dividend payment
12A-35 Meaning of AMIT interest payment
12A-40 Meaning of AMIT royalty payment
Subdivision 12A-B—Distributions by AMITs relating to Subdivision 12-H fund payments
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Guide to Subdivision 12A-B
12A-100 What this Subdivision is about
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Operative provisions
12A-105 Deemed payments—no obligation to withhold under Subdivision 12-H
12A-110 Meaning of fund payment—AMITs
Subdivision 12A-C—Deemed payments by AMITs etc.
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Guide to Subdivision 12A-C
12A-200 What this Subdivision is about
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Operative provisions
12A-205 Issue of AMMA statement etc. deemed to be payment
12A-210 Post-AMMA actual payment and pre-AMMA actual payment in respect of deemed payment
12A-215 AMIT payment to the Commissioner in respect of deemed payments to offshore entities etc.
12A-220 Custodian payment to the Commissioner in respect of deemed payments to offshore entities etc.
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Division 13—Alienated personal services payments
13-1 Object of this Division
13-5 Payment to the Commissioner in respect of alienated personal services payments
13-10 Alienated personal services payments
13-15 Personal services payment remitters
13-20 Time for payments to Commissioner for alienated personal services payments made during 2000-01
Division 14—Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner
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Subdivision 14-A—Non-cash benefits
14-1 Object of this Subdivision
14-5 Provider of non-cash benefit must pay amount to the Commissioner if payment would be subject to withholding
14-10 Dividend, interest or royalty received, for a foreign resident, in the form of a non-cash benefit
14-15 Payer can recover amount paid to the Commissioner
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Subdivision 14-B—Accruing gains
14-50 Object of this Subdivision
14-55 Liability for TFN withholding tax
14-60 Investment body may recover TFN withholding tax from investor
14-65 Application of rules in Division 18
14-75 Overpayment of TFN withholding tax
14-85 Other laws do not exempt from TFN withholding tax
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Subdivision 14-C—Shares and rights under employee share schemes
14-155 Liability for TFN withholding tax (ESS)
14-160 Employer may give individual tax file numbers to provider
14-165 Provider may recover TFN withholding tax (ESS) from individual
14-170 Application of rules in Division 18
14-175 Overpayment of TFN withholding tax (ESS)
14-180 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
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Subdivision 14-D—Capital proceeds involving foreign residents and taxable Australian property
14-200 Certain acquisitions of taxable Australian property from foreign residents
14-205 Effect of look-through earnout rights
14-210 Whether an entity is a relevant foreign resident
14-215 Excluded transactions
14-220 Commissioner clearance certificates
14-225 Entity declarations
14-230 Administrative penalties for false or misleading declarations
14-235 Varying amounts to be paid to the Commissioner
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Subdivision 14-E—GST payable on taxable supplies of certain real property
14-250 Recipients of certain taxable supplies of real property must pay amounts to Commissioner
14-255 Notification by suppliers of residential premises etc.
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Division 15—Working out the amount to withhold
15-1 What this Division is about
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Subdivision 15-A—Working out how much to withhold
15-10 How much to withhold
15-15 Variation of amounts required to be withheld
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Subdivision 15-B—Withholding schedules and regulations
15-25 Commissioner’s power to make withholding schedules
15-30 Matters to be considered when making withholding schedules
15-35 Regulations about withholding
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Subdivision 15-C—Declarations
15-50 Declarations
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Division 16—Payer’s obligations and rights
16-1 What this Division is about
Subdivision 16-A—To withhold
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When to withhold
16-5 When to withhold an amount
16-7 Treat entity obliged to pay under Subdivision 12A-C as having withheld amount under Division 12
16-20 Payer discharged from liability to recipient for amount withheld
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Penalties for not withholding
16-25 Failure to withhold: offence
16-30 Failure to withhold: administrative penalty for entity other than exempt Australian government agency
16-35 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment other than dividend, interest or royalty
16-40 Failure to withhold: administrative penalty for exempt Australian government agency in relation to dividend, interest or royalty payment
16-43 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment to foreign resident etc.
Subdivision 16-B—To pay withheld amounts to the Commissioner
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When and how to pay amounts to the Commissioner
16-70 Entity to pay amounts to Commissioner
16-75 When amounts must be paid to Commissioner
16-80 Penalty for failure to pay within time
16-85 How amounts are to be paid
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Who is a large, medium or small withholder
16-95 Meaning of large withholder
16-100 Meaning of medium withholder
16-105 Meaning of small withholder
16-110 Commissioner may vary withholder’s status downwards
16-115 Commissioner may vary withholder’s status upwards
Subdivision 16-BA—To be registered
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Registration of withholders
16-140 Withholders must be registered
16-141 Registration and cancellation
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Branch registration
16-142 Branches may be registered
16-143 Separate amounts for entities and branches
16-144 Cancellation of branch registration
16-145 Effect on branches of cancelling the entity’s registration
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Registration of employers of working holiday makers
16-146 Employers of working holiday makers must be registered
16-147 Registering employers of working holiday makers
16-148 Cancelling the registration of employers of working holiday makers
Subdivision 16-C—To provide information
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To the Commissioner
16-150 Commissioner must be notified of amounts
16-152 Annual reports—Withholding payments covered by section 12-175
16-153 Annual reports—other payments
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To recipients of withholding payments
16-155 Annual payment summary
16-156 Annual payment summary for sections 12-175 and 12-180
16-157 Payment summary for Subdivision 12-H
16-160 Part-year payment summary
16-165 Payment summaries for superannuation lump sums and payments for termination of employment
16-166 Payment summary for a departing Australia superannuation payment
16-167 Payment summary for payment to recipient who does not quote ABN
16-170 Form and content of payment summary
16-175 Penalty for not providing payment summary
16-180 Commissioner may exempt entity from giving payment summary
16-182 Definition of reportable employer superannuation contribution
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Subdivision 16-D—Additional rights and obligations of entity that makes a payment
16-195 Payer’s right to recover amounts of penalty: certain withholding taxes
Division 18—Recipient’s entitlements and obligations
Subdivision 18-A—Crediting withheld amounts
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Guide to Subdivision 18-A
18-1 What this Subdivision is about
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General exception
18-5 No credit for refunded amount
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Entitlement to credits: income tax liability
18-10 Application of sections 18-15, 18-20 and 18-25
18-15 Tax credit for recipient of withholding payments
18-20 Tax credit where recipient is a partnership
18-25 Tax credit where recipient is a trust
18-27 Tax credit for alienated personal services payments
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Entitlement to credits: dividend, interest or royalty, amount attributable to fund payment or Seasonal Labour Mobility Program
18-30 Credit: dividend, interest or royalty
18-32 Credit: amount attributable to fund payment
18-33 Credit: Seasonal Labour Mobility Program
18-35 Credit: penalty under section 12-415, 16-30, 16-35 or 16-40 or related general interest charge
18-40 Credit: liability under Part 4-25
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Entitlement to credit: departing Australia superannuation payment
18-42 Credit—departing Australia superannuation payment
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Entitlement to credit: mining payment
18-45 Credit—mining payment
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Entitlement to credit: Petroleum resource rent tax
18-55 Credit—Natural resource payments
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Entitlement to credit: taxable supply of real property
18-60 Credit—payment relating to taxable supply of real property
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Subdivision 18-B—Refund of certain withheld amounts
18-65 Refund of withheld amounts by the payer to the recipient
18-70 Refund of withheld amounts by the Commissioner to the recipient
18-80 Refund by Commissioner of amount withheld from payment in respect of investment
18-85 Refund by Commissioner of amount withheld from payment in respect of taxable supply of real property
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Subdivision 18-C—Recipient’s obligations
18-100 Obligation to keep payment summary
Subdivision 18-D—Directors etc. of non-complying companies
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Object of Subdivision
18-120 Object of Subdivision
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PAYG withholding non-compliance tax
18-125 Directors of non-complying companies
18-130 Directors of non-complying companies—tax reduced in certain circumstances
18-135 Associates of directors of non-complying companies
18-140 Notices
18-145 When PAYG withholding non-compliance tax must be paid
18-150 General interest charge payable on unpaid PAYG withholding non-compliance tax
18-155 Validity of decisions and evidence
18-160 Rights of indemnity and contribution
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Credits for later compliance
18-165 Credits for later compliance—scope
18-170 Credits for later compliance—Commissioner must give notice in certain circumstances
18-175 Credits for later compliance—Commissioner may give notice
18-180 Effect of earlier credits
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Other provisions
18-185 When Commissioner may give notice
18-190 Review of decisions
Division 20—Other matters
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Subdivision 20-B—Offences
20-35 Offences
20-40 Joining of charges
20-45 Offences that would otherwise be committed by a partnership or unincorporated company
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Subdivision 20-D—Review of decisions
20-80 Reviewable decisions
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Division 21—Entitlements relating to insolvent ADIs and general insurers
21-1 What this Division is about
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Subdivision 21-A—Treatment of some payments by APRA
21-5 APRA treated like ADI or general insurance company
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Part 2-10—Pay as you go (PAYG) instalments
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Division 45—Instalment payments
45-1 What this Division is about
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Subdivision 45-A—Basic rules
45-5 Object of this Part
45-10 Application of Part
45-15 Liability for instalments
45-20 Information to be given to the Commissioner by certain payers
45-25 Penalty for failure to notify Commissioner
45-30 Credit for instalments payable
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Subdivision 45-B—When instalments are due
45-50 Liability to pay instalments
45-60 Meaning of instalment quarter
45-61 When quarterly instalments are due—payers of quarterly instalments
45-65 Meaning of instalment month
45-67 When monthly instalments are due—payers of monthly instalments
45-70 When annual instalments are due
45-72 Means of payment of instalment
45-75 Instalments recoverable in same way as income tax
45-80 General interest charge on late payment
45-90 Commissioner may withdraw instalment rate
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Subdivision 45-C—Working out instalment amounts
45-110 How to work out amount of quarterly instalment on instalment income basis
45-112 Amount of instalment for quarterly payer who pays on basis of GDP-adjusted notional tax
45-114 How to work out amount of monthly instalment
45-115 How to work out amount of annual instalment
45-120 Meaning of instalment income
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Subdivision 45-D—Quarterly payers
45-125 Quarterly payer who pays instalments on the basis of instalment income
45-130 Quarterly payer who pays on the basis of GDP-adjusted notional tax
45-132 Quarterly payer who pays 4 instalments annually on the basis of GDP-adjusted notional tax
45-134 Quarterly payer who pays 2 instalments annually on the basis of GDP-adjusted notional tax
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Subdivision 45-DA—Monthly payers
45-136 Monthly payer
45-138 Monthly payer requirement
Subdivision 45-E—Annual payers
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When you start and stop being an annual payer
45-140 Choosing to pay annual instalments
45-145 Meaning of instalment group
45-150 Entity stops being annual payer if involved with GST registration or instalment group
45-155 Entity stops being annual payer if notional tax is $8,000 or more, or entity chooses to pay quarterly
45-160 Head company of a consolidated group stops being annual payer
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Subdivision 45-F—Varying the instalment rate for quarterly or monthly payers who pay on the basis of instalment income
45-200 Application
45-205 Choosing a varied instalment rate
45-210 Notifying Commissioner of varied instalment rate
45-215 Credit on using varied rate in certain cases
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Subdivision 45-G—General interest charge payable in certain cases if instalments are too low
45-225 Effect of Subdivision in relation to monthly payers
45-230 Liability to GIC on shortfall in quarterly instalment worked out on the basis of varied rate
45-232 Liability to GIC on shortfall in quarterly instalment worked out on the basis of estimated benchmark tax
45-233 Reduction in GIC liability under section 45-232 if shortfall is made up in later instalment
45-235 Liability to GIC on shortfall in annual instalment
45-240 Commissioner may remit general interest charge
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Subdivision 45-H—Partnership income
45-260 Instalment income for a period in which you are in a partnership
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Subdivision 45-I—Trust income included in instalment income of beneficiary
45-280 Instalment income for a period in which you are a beneficiary of a trust
45-285 Instalment income includes distributions by certain resident unit trusts
45-286 Instalment income includes distributions by certain managed investment trusts
45-287 When trusts are disqualified due to concentrated ownership
45-288 Resident investment trusts for beneficiaries who are absolutely entitled
45-290 Exceptions to exclusion of trust capital gains from beneficiary’s instalment income
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Subdivision 45-J—How Commissioner works out your instalment rate and notional tax
45-320 Working out instalment rate
45-325 Working out your notional tax
45-330 Working out your adjusted taxable income
45-335 Working out your adjusted withholding income
45-340 Adjusted tax on adjusted taxable income or on adjusted withholding income
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Subdivision 45-K—How Commissioner works out your benchmark instalment rate and benchmark tax
45-355 When Commissioner works out benchmark instalment rate and benchmark tax
45-360 How Commissioner works out benchmark instalment rate
45-365 Working out your benchmark tax
45-370 Working out your adjusted assessed taxable income for the variation year
45-375 Adjusted assessed tax on adjusted assessed taxable income
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Subdivision 45-L—How Commissioner works out amount of quarterly instalment on basis of GDP-adjusted notional tax
45-400 Working out amount of instalment—payers of 4 quarterly instalments
45-402 Working out amount of instalment—payers of 2 quarterly instalments
45-405 Working out your GDP-adjusted notional tax
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Subdivision 45-M—How amount of quarterly instalment is worked out on basis of your estimate of your benchmark tax
45-410 Working out amount of instalment—payers of 4 quarterly instalments
45-412 Working out amount of instalment—payers of 2 quarterly instalments
45-415 Estimating your benchmark tax
45-420 Credit in certain cases where amount of instalment is nil
Subdivision 45-N—How this Part applies to the trustee of a trust
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Trustees to whom this Part applies
45-450 Trustees to whom a single instalment rate is given
45-455 Trustees to whom several instalment rates are given
45-460 Rest of Subdivision applies only to multi-rate trustees
45-465 Meaning of instalment income
45-468 Multi-rate trustee may pay quarterly instalments
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How Commissioner works out instalment rate and notional tax for a multi-rate trustee
45-470 Working out instalment rate
45-473 Commissioner must notify you of notional tax
45-475 Working out your notional tax
45-480 Working out your adjusted taxable income
45-483 Meaning of reduced beneficiary’s share and reduced no beneficiary’s share
45-485 Working out your adjusted withholding income
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How Commissioner works out benchmark instalment rate and benchmark tax for a multi-rate trustee
45-525 When Commissioner works out benchmark instalment rate and benchmark tax
45-530 How Commissioner works out benchmark instalment rate
45-535 Working out your benchmark tax
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Subdivision 45-P—Anti-avoidance rules
45-595 Object of this Subdivision
45-597 Effect of Subdivision in relation to instalment months
45-600 General interest charge on tax benefit relating to instalments
45-605 When do you get a tax benefit from a scheme?
45-610 What is your tax position for an income year?
45-615 What is your hypothetical tax position for an income year?
45-620 Amount on which GIC is payable, and period for which it is payable
45-625 Credit if you also got a tax detriment from the scheme
45-630 When do you get a tax detriment from a scheme?
45-635 No tax benefit or detriment results from choice for which income tax law expressly provides
45-640 Commissioner may remit general interest charge in special cases
Subdivision 45-Q—General rules for consolidated groups
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Guide to Subdivision 45-Q
45-700 What this Subdivision is about
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Application of Subdivision
45-703 Effect of this Subdivision and Subdivision 45-R in relation to monthly payers
45-705 Application of Subdivision to head company
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Usual operation of this Part for consolidated group members
45-710 Single entity rule
45-715 When instalments are due—modification of section 45-61
45-720 Head company cannot be an annual payer—modification of section 45-140
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Membership changes
45-740 Change of head company
45-755 Entry rule (for an entity that becomes a subsidiary member of a consolidated group)
45-760 Exit rule (for an entity that ceases to be a subsidiary member of a consolidated group)
45-775 Commissioner’s power to work out different instalment rate or GDP-adjusted notional tax
Subdivision 45-R—Special rules for consolidated groups
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Guide to Subdivision 45-R
45-850 What this Subdivision is about
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Operative provisions
45-855 Section 701-1 disregarded for certain purposes
45-860 Member having a different instalment period
45-865 Credit rule
45-870 Head company’s liability to GIC on shortfall in quarterly instalment
45-875 Other rules about the general interest charge
45-880 Continued application of Subdivision 45-Q to the head company of an acquired group
45-885 Early application of Subdivision 45-Q to the head company of a new group
Subdivision 45-S—MEC groups
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Guide to Subdivision 45-S
45-900 What this Subdivision is about
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Preliminary
45-905 Objects of Subdivision
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General modification rules
45-910 Extended operation of Part to cover MEC groups
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Extended operation of Subdivision 45-Q
45-913 Sections 45-705 and 45-740 do not apply to members of MEC groups
45-915 Application of Subdivision 45-Q to provisional head company
45-917 Assumption for applying section 45-710 (single entity rule)
45-920 Change of provisional head company
45-922 Life insurance company
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Extended operation of Subdivision 45-R
45-925 Additional modifications of sections 45-855 and 45-860
45-930 Modifications of sections 45-865 and 45-870 and a related provision
45-935 Additional modifications of section 45-885
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Part 2-15—Returns and assessments
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Division 70—Tax receipts
70-1 What this Division is about
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Subdivision 70-A—Tax receipts
70-5 Tax receipt to be provided to certain individual taxpayers
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Part 2-30—Collecting Medicare levy with income tax
Division 90—Medicare levy and Medicare levy surcharge
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Subdivision 90-A—Treatment like income tax
90-1 Laws apply in relation to Medicare levy and Medicare levy surcharge as they apply in relation to income tax
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Part 2-35—Excess superannuation contributions
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Division 95—Excess concessional contributions charge
95-1 What this Division is about
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Subdivision 95-A—Object of Division
95-5 Object of Division
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Subdivision 95-B—Excess concessional contributions charge
95-10 Liability to excess concessional contributions charge
95-15 Amount of excess concessional contributions charge
95-20 When excess concessional contributions charge is due and payable
95-25 General interest charge
Division 97—Excess contributions determinations
Subdivision 97-A—Excess concessional contributions determinations
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Guide to Subdivision 97-A
97-1 What this Subdivision is about
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Operative provisions
97-5 Determination of excess concessional contributions and charge
97-10 Review
Subdivision 97-B—Excess non-concessional contributions determinations
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Guide to Subdivision 97-B
97-20 What this Subdivision is about
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Operative provisions
97-25 Excess non-concessional contributions determinations
97-30 Associated earnings
97-35 Review
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Volume 2
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Schedule 1—Collection and recovery of income tax and other liabilities
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Chapter 3—Collection, recovery and administration of other taxes
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Part 3-10—Indirect taxes
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Division 105—General rules for indirect taxes
105-1 What this Division is about
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Subdivision 105-D—General interest charge and penalties
105-80 General interest charge
105-85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent
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Subdivision 105-F—Indirect tax refund schemes
105-120 Refund scheme—defence related international obligations
105-125 Refund scheme—international obligations
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Subdivision 105-G—Other administrative provisions
105-145 Commissioner must give things in writing
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Division 110—Goods and services tax
110-1 What this Division is about
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Subdivision 110-F—Review of GST decisions
110-50 Reviewable GST decisions
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Division 111—Wine tax and luxury car tax
111-1 What this Division is about
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Subdivision 111-C—Review of wine tax decisions
111-50 Reviewable wine tax decisions
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Subdivision 111-D—Effect on contracts from amendments to laws
111-60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws
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Division 112—Fuel tax
112-1 What this Division is about
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Subdivision 112-E—Review of fuel tax decisions
112-50 Reviewable fuel tax decisions
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Part 3-15—Major bank levy
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Division 115—General provisions relating to the major bank levy
115-1 What this Division is about
115-5 Returns
115-10 When major bank levy is due and payable
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Division 117—Anti-avoidance
117-1 What this Division is about
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Subdivision 117-A—Application of this Division
117-5 Object of this Division
117-10 Application of this Division
117-15 Meaning of MBL benefit
117-20 Matters to be considered in determining purpose
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Subdivision 117-B—Commissioner may negate effects of schemes for MBL benefits
117-25 Commissioner may negate entity’s MBL benefits
117-30 Determination has effect according to its terms
117-35 Commissioner may disregard scheme in making determinations
117-40 One determination may cover several quarters etc.
117-45 Commissioner must give copy of determination to entity affected
117-50 Objections
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Part 3-20—Superannuation
Division 131—Releasing money from superannuation
Subdivision 131-A—Releasing money from superannuation
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Guide to Subdivision 131-A
131-1 What this Subdivision is about
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Requesting a release authority
131-5 Requesting the release of amounts from superannuation interests
131-10 Restrictions on the total amount you can request to be released
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Issuing a release authority to superannuation provider
131-15 Issuing release authorities
131-20 Amount to be stated in a release authority
131-25 Contents of a release authority
131-30 Varying and revoking a release authority
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Complying with a release authority
131-35 Obligations of superannuation providers
131-40 Voluntary compliance with a release authority relating to defined benefit interests
131-45 Meaning of maximum available release amount
131-50 Notifying Commissioner
131-55 Notifying you
131-60 Compensation for acquisition of property
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Consequences of releasing amounts
131-65 Entitlement to credits
131-70 Interest for late payments of money received by the Commissioner in accordance with release authority
131-75 Income tax treatment of amounts released—proportioning rule does not apply
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Division 133—Division 293 tax
133-1 What this Division is about
Subdivision 133-A—Deferral determination
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Guide to Subdivision 133-A
133-5 What this Subdivision is about
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Operative provisions
133-10 Determination of tax that is deferred to a debt account
133-15 Defined benefit tax
133-20 How to attribute the defined benefit tax to defined benefit interests
133-25 Determination reducing tax deferred to a debt account
133-30 General provisions applying to determinations under this Subdivision
Subdivision 133-B—Debt account
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Guide to Subdivision 133-B
133-55 What this Subdivision is about
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Operative provisions
133-60 Debt account to be kept for deferred tax
133-65 Interest on debt account balance
133-70 Voluntary payments
133-75 Commissioner must notify superannuation provider of debt account
Subdivision 133-C—Compulsory payment
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Guide to Subdivision 133-C
133-100 What this Subdivision is about
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Debt account discharge liability
133-105 Liability to pay debt account discharge liability
133-110 When debt account discharge liability must be paid
133-115 General interest charge
133-120 Meaning of debt account discharge liability
133-125 Notice of debt account discharge liability
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End benefit
133-130 Meaning of end benefit
133-135 Superannuation provider may request debt account status
133-140 End benefit notice—superannuation provider
133-145 End benefit notice—material changes or omissions
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Division 135—Releasing money from superannuation
135-1 What this Division is about
Subdivision 135-A—When the Commissioner must issue a release authority
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Guide to Subdivision 135-A
135-5 What this Subdivision is about
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Operative provisions
135-10 Release authorities
Subdivision 135-B—When a release authority can be given to a superannuation provider
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Guide to Subdivision 135-B
135-35 What this Subdivision is about
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Operative provisions
135-40 When you may give release authority to superannuation provider
Subdivision 135-C—Release of superannuation money under a release authority
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Guide to Subdivision 135-C
135-70 What this Subdivision is about
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Operative provisions
135-75 Requirement for superannuation provider to release money
135-80 Compensation for acquisition of property
135-85 Release amount
135-90 How the Commissioner applies amounts received under a release authority
135-95 Defined benefit interests—releasing amounts to pay debt account discharge liability
135-100 Income tax treatment of amounts released—proportioning rule does not apply
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Division 136—Transfer balance cap
136-1 What this Division is about
Subdivision 136-A—Excess transfer balance determinations
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Guide to Subdivision 136-A
136-5 What this Subdivision is about
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Operative provisions
136-10 Excess transfer balance determination
136-15 Review
136-20 Electing to commute a different superannuation income stream
136-25 Notifying Commissioner of transfer balance debits
Subdivision 136-B—Commutation authorities
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Guide to Subdivision 136-B
136-50 What this Subdivision is about
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Obligations of Commissioner
136-55 Issuing of commutation authorities
136-60 Varying and revoking a commutation authority
136-65 Issuing further commutation authorities
136-70 Notifying of non-commutable excess transfer balance
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Obligations of superannuation income stream providers
136-80 Obligations on superannuation income stream providers
136-85 Notifying the Commissioner
136-90 Notifying you
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Division 138—First home super saver scheme
138-1 What this Division is about
Subdivision 138-A—First home super saver determination
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Guide to Subdivision 138-A
138-5 What this Subdivision is about
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Operative provisions
138-10 First home super saver determination
138-15 Review
Subdivision 138-B—FHSS maximum release amount
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Guide to Subdivision 138-B
138-20 What this Subdivision is about
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Operative provisions
138-25 FHSS maximum release amount
138-30 FHSS releasable contributions amount
138-35 Eligible contributions
138-40 Associated earnings
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Part 3-30—Diverted profits tax
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Division 145—Assessments of diverted profits tax
145-1 What this Division is about
145-5 DPT assessments—modified application of Division 155
145-10 When DPT assessments can be made
145-15 Period of review of DPT assessments
145-20 Review of assessments
145-25 Restricted DPT evidence
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Chapter 4—Generic assessment, collection and recovery rules
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Part 4-1—Returns and assessments
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Division 155—Assessments
155-1 What this Division is about
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Subdivision 155-A—Making assessments
155-5 Commissioner may make assessment
155-10 Commissioner must give notice of assessment
155-15 Self-assessment
155-20 Assessment of indirect tax on importations and customs dealing
155-25 Special assessment
155-30 Delays in making assessments
Subdivision 155-B—Amending assessments
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When Commissioner may amend assessments
155-35 Amendment during period of review
155-40 Amendment during period of review—certain applications taken to be notices
155-45 Amendment on application
155-50 Amendment to give effect to private ruling
155-55 Amendment to give effect to certain anti-avoidance declarations
155-60 Amendment because of review, objection or fraud
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Special rules about amending amended assessments
155-65 Amending amended assessments
155-70 Refreshed period of review
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General rules
155-75 Refunds of amounts overpaid
155-80 Amended assessments are assessments
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Subdivision 155-C—Validity and review of assessments
155-85 Validity of assessment
155-90 Review of assessments
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Subdivision 155-D—Miscellaneous
155-95 Entities
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Part 4-15—Collection and recovery of tax-related liabilities and other amounts
Division 250—Introduction
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Subdivision 250-A—Guide to Part 4-15
250-1 What this Part is about
250-5 Some important concepts about tax-related liabilities
250-10 Summary of tax-related liabilities
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Subdivision 250-B—Object of this Part
250-25 Object
Division 255—General rules about collection and recovery
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Subdivision 255-A—Tax-related liabilities
255-1 Meaning of tax-related liability
255-5 Recovering a tax-related liability that is due and payable
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Subdivision 255-B—Commissioner’s power to vary payment time
255-10 To defer the payment time
255-15 To permit payments by instalments
255-20 To bring forward the payment time in certain cases
Subdivision 255-C—Recovery proceedings
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Guide to Subdivision 255-C
255-35 What this Subdivision is about
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Operative provisions
255-40 Service of documents if person absent from Australia or cannot be found
255-45 Evidentiary certificate
255-50 Certain statements or averments
255-55 Evidence by affidavit
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Subdivision 255-D—Security deposits
255-100 Commissioner may require security deposit
255-105 Notice of requirement to give security
255-110 Offence
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Division 260—Special rules about collection and recovery
260-1 What this Division is about
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Subdivision 260-A—From third party
260-5 Commissioner may collect amounts from third party
260-10 Notice to Commonwealth, State or Territory
260-15 Indemnity
260-20 Offence
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Subdivision 260-B—From liquidator
260-40 Subdivision does not apply to superannuation guarantee charge
260-45 Liquidator’s obligation
260-50 Offence
260-55 Joint liability of 2 or more liquidators
260-60 Liquidator’s other obligation or liability
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Subdivision 260-C—From receiver
260-75 Receiver’s obligation
260-80 Offence
260-85 Joint liability of 2 or more receivers
260-90 Receiver’s other obligation or liability
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Subdivision 260-D—From agent winding up business for foreign resident principal
260-105 Obligation of agent winding up business for foreign resident principal
260-110 Offence
260-115 Joint liability of 2 or more agents
260-120 Agent’s other obligation or liability
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Subdivision 260-E—From deceased person’s estate
260-140 Administered estate
260-145 Unadministered estate
260-150 Commissioner may authorise amount to be recovered
Division 263—Mutual assistance in collection of foreign tax debts
Subdivision 263-A—Foreign revenue claims
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Guide to Subdivision 263-A
263-5 What this Subdivision is about
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Operative provisions
263-10 Meaning of foreign revenue claim
263-15 Requirements for foreign revenue claims
263-20 Foreign Revenue Claims Register
263-25 Registering claims
263-30 When amount is due and payable
263-35 Amending the Register etc.
263-40 Payment to competent authority
Division 265—Other matters
Subdivision 265-A—Right of person to seek recovery or contribution
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Guide to Subdivision 265-A
265-35 What this Subdivision is about
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Operative provisions
265-40 Right of recovery if another person is liable
265-45 Right of contribution if persons are jointly liable
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Subdivision 265-B—Application of laws
265-65 Non-application of certain taxation laws
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Division 268—Estimates and recovery of PAYG withholding liabilities and superannuation guarantee charge
268-1 What this Division is about
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Subdivision 268-A—Object
268-5 Object of Division
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Subdivision 268-B—Making estimates
268-10 Commissioner may make estimate
268-15 Notice of estimate
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Subdivision 268-C—Liability to pay estimates
268-20 Nature of liability to pay estimate
268-25 Accuracy of estimate irrelevant to liability to pay
268-30 Estimate provable in bankruptcy or winding up
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Subdivision 268-D—Reducing and revoking estimates
268-35 How estimate may be reduced or revoked—Commissioner’s powers
268-40 How estimate may be reduced or revoked—statutory declaration or affidavit
268-45 How estimate may be reduced or revoked—rejection of proof of debt
268-50 How estimate may be reduced—amount paid or applied
268-55 When reduction or revocation takes effect
268-60 Consequences of reduction or revocation—refund
268-65 Consequences of reduction or revocation—statutory demand changed or set aside
268-70 Consequences of reduction or revocation—underlying liability
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Subdivision 268-E—Late payment of estimates
268-75 Liability to pay the general interest charge
268-80 Effect of paying the general interest charge
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Subdivision 268-F—Miscellaneous
268-85 Effect of judgment on liability on which it is based
268-90 Requirements for statutory declaration or affidavit
268-95 Liquidators, receivers and trustees in bankruptcy
268-100 Division not to limit or exclude Corporations or Bankruptcy Act
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Division 269—Penalties for directors of non-complying companies
269-1 What this Division is about
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Subdivision 269-A—Object and scope
269-5 Object of Division
269-10 Scope of Division
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Subdivision 269-B—Obligations and penalties
269-15 Directors’ obligations
269-20 Penalty
269-25 Notice
269-30 Effect on penalty of directors’ obligation ending before end of notice period
269-35 Defences
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Subdivision 269-C—Discharging liabilities
269-40 Effect of director paying penalty or company discharging liability
269-45 Directors’ rights of indemnity and contribution
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Subdivision 269-D—Miscellaneous
269-50 How notice may be given
269-52 Copies of notices
269-55 Division not to limit or exclude Corporations Act
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Part 4-25—Charges and penalties
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Division 280—Shortfall interest charge
280-1 Guide to Division 280
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Subdivision 280-A—Object of Division
280-50 Object of Division
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Subdivision 280-B—Shortfall interest charge
280-100 Liability to shortfall interest charge—income tax
280-101 Liability to shortfall interest charge—excess exploration credit tax
280-102 Liability to shortfall interest charge—petroleum resource rent tax
280-102A Liability to shortfall interest charge—excess non-concessional contributions tax
280-102B Liability to shortfall interest charge—Division 293 tax
280-102C Liability to shortfall interest charge—diverted profits tax
280-103 Liability to shortfall interest charge—general
280-105 Amount of shortfall interest charge
280-110 Notification by Commissioner
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Subdivision 280-C—Remitting shortfall interest charge
280-160 Remitting shortfall interest charge
280-165 Commissioner must give reasons for not remitting in certain cases
280-170 Objecting against remission decision
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Division 284—Administrative penalties for statements, unarguable positions and schemes
284-5 What this Division is about
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Subdivision 284-A—General provisions
284-10 Object of Division
284-15 When a matter is reasonably arguable
284-20 Which statements this Division applies to
284-25 Statements by agents
284-30 Application of Division to trusts
284-35 Application of Division to partnerships
Subdivision 284-B—Penalties relating to statements
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Guide to Subdivision 284-B
284-70 What this Subdivision is about
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Operative provisions
284-75 Liability to penalty
284-80 Shortfall amounts
284-85 Amount of penalty
284-90 Base penalty amount
284-95 Joint and several liability of directors of corporate trustee that makes a false or misleading statement
Subdivision 284-C—Penalties relating to schemes
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Guide to Subdivision 284-C
284-140 What this Subdivision is about
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Operative provisions
284-145 Liability to penalty
284-150 Scheme benefits and scheme shortfall amounts
284-155 Amount of penalty
284-160 Base penalty amount: schemes
284-165 Exception—threshold for penalty arising from cross-border transfer pricing
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Subdivision 284-D—Provisions common to Subdivisions 284-B and 284-C
284-220 Increase in base penalty amount
284-224 Reduction of base penalty amount if law was applied in an accepted way
284-225 Reduction of base penalty amount if you voluntarily tell the Commissioner
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Subdivision 284-E—Special rules about unarguable positions for cross-border transfer pricing
284-250 Undocumented transfer pricing treatment not reasonably arguable
284-255 Documentation requirements
Division 286—Penalties for failing to lodge documents on time
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Subdivision 286-A—Guide to Division 286
286-1 What this Division is about
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Subdivision 286-B—Object of Division
286-25 Object of Division
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Subdivision 286-C—Penalties for failing to lodge documents on time
286-75 Liability to penalty
286-80 Amount of penalty
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Division 288—Miscellaneous administrative penalties
288-10 Penalty for non-electronic notification
288-20 Penalty for non-electronic payment
288-25 Penalty for failure to keep or retain records
288-30 Penalty for failure to retain or produce declarations
288-35 Penalty for preventing access etc.
288-40 Penalty for failing to register or cancel registration
288-45 Penalty for failing to issue tax invoice etc.
288-46 Penalty for failing to ensure tax information about supplies of low value goods is included in customs documents
288-50 Penalty for both principal and agent issuing certain documents
288-70 Administrative penalties for life insurance companies
288-75 Administrative penalty for a copyright or resale royalty collecting society
288-80 Administrative penalty for over declaring conduit foreign income
288-85 Failure by Reporting Financial Institution to obtain self-certification
288-95 Failing to comply etc. with release authority
288-100 Excess money paid under release authority
288-105 Superannuation provider to calculate crystallised pre-July 83 amount of superannuation interest by 30 June 2008
288-110 Contravention of superannuation data and payment regulation or standard
288-115 AMIT under or over resulting from intentional disregard of or recklessness as to taxation law
288-120 Prohibited offsets of liabilities using interest etc. accrued on farm management deposits
288-125 Producing or supplying electronic sales suppression tools
288-130 Possessing electronic sales suppression tools
288-135 Incorrectly keeping records using electronic sales suppression tools
Division 290—Promotion and implementation of schemes
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Subdivision 290-A—Preliminary
290-5 Objects of this Division
290-10 Extra-territorial application
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Subdivision 290-B—Civil penalties
290-50 Civil penalties
290-55 Exceptions
290-60 Meaning of promoter
290-65 Meaning of tax exploitation scheme
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Subdivision 290-C—Injunctions
290-120 Conduct to which this Subdivision applies
290-125 Injunctions
290-130 Interim injunctions
290-135 Delay in making ruling
290-140 Discharge etc. of injunctions
290-145 Certain limits on granting injunctions not to apply
290-150 Other powers of the Federal Court unaffected
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Subdivision 290-D—Voluntary undertakings
290-200 Voluntary undertakings
Division 295—Miscellaneous civil penalties
Subdivision 295-B—Civil penalty for possession of tobacco without relevant documentation
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Guide to Subdivision 295-B
295-70 What this Subdivision is about
295-75 Possession of tobacco without relevant documentation etc.
295-80 Things treated as tobacco
Division 298—Machinery provisions for penalties
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Subdivision 298-A—Administrative penalties
298-5 Scope of Subdivision
298-10 Notification of liability
298-15 Due date for penalty
298-20 Remission of penalty
298-25 General interest charge on unpaid penalty
298-30 Assessment of penalties under Division 284 or section 288-115
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Subdivision 298-B—Civil penalties
298-80 Application of Subdivision
298-85 Civil evidence and procedure rules for civil penalty orders
298-90 Civil proceedings after criminal proceedings
298-95 Criminal proceedings during civil proceedings
298-100 Criminal proceedings after civil proceedings
298-105 Evidence given in proceedings for penalty not admissible in criminal proceedings
298-110 Civil double jeopardy
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Part 4-30—Offences and prosecutions
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Division 308—Offences relating to tobacco
308-1 What this Division is about
Subdivision 308-A—Reasonable suspicion offences relating to tobacco
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Guide to Subdivision 308-A
308-5 What this Subdivision is about
308-10 Possession of tobacco (500 kilograms or above)—reasonable suspicion offence
308-15 Possession of tobacco (100 kilograms or above)—reasonable suspicion offence
308-20 Possession of tobacco (5 kg or above)—reasonable suspicion offence
308-25 Sale of tobacco (500 kilograms or above)—reasonable suspicion offence
308-30 Sale of tobacco (100 kilograms or above)—reasonable suspicion offence
308-35 Sale of tobacco (5 kg or above)—reasonable suspicion offence
308-40 Buying of tobacco (500 kilograms or above)—reasonable suspicion offence
308-45 Buying of tobacco (100 kilograms or above)—reasonable suspicion offence
308-50 Buying of tobacco (5 kg or above)—reasonable suspicion offence
308-55 Matters taken to satisfy “reasonable to suspect” requirement
Subdivision 308-B—Fault-based offences of possession, production and manufacture
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Guide to Subdivision 308-B
308-105 What this Subdivision is about
308-110 Possession of tobacco (500 kg or above)—fault-based offence
308-115 Possession of tobacco (100 kg or above)—fault-based offence
308-120 Possession of tobacco (5 kg or above)—fault-based offence
308-125 Manufacture or production of tobacco (500 kg or above)—fault-based offence
308-130 Manufacture or production of tobacco (100 kg or above)—fault-based offence
308-135 Manufacture or production of tobacco (5 kg or above)—fault-based offence
Subdivision 308-C—Offences relating to equipment relating to the manufacture or production of tobacco
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Guide to Subdivision 308-C
308-200 What this Subdivision is about
308-205 Possession of equipment for use in illegal manufacture or production of tobacco
308-210 Possession of equipment designed or adapted to manufacture or produce tobacco
Subdivision 308-E—Other provisions
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Guide to Subdivision 308-E
308-500 What this Subdivision is about
308-505 Things treated as tobacco
308-510 Matters treated as possession
308-515 Where excise duty or customs duty is treated as not payable for the purpose of the reasonable suspicion offences
308-520 Section 8ZD does not apply to this Division
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Part 4-50—Release from particular liabilities
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Division 340—Commissioner’s power in cases of hardship
340-1 What this Division is about
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Operative provisions
340-5 Release from particular liabilities in cases of serious hardship
340-10 Liabilities to which this section applies
340-15 Commissioner may take action to give effect to a release decision
340-20 Extinguishing your liability to pay a fringe benefits tax instalment if you are released
340-25 Extinguishing your liability to pay a PAYG instalment if you are released
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Division 342—Commissioner’s power relating to proceeds of crime proceedings
342-1 What this Division is about
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Subdivision 342-A—Power to waive right to payment of tax-related liabilities
342-5 Object of this Subdivision
342-10 Power to waive right to payment of tax-related liability
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Part 4-90—Evidence
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Division 350—Evidence
350-1 What this Division is about
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Subdivision 350-A—Evidence
350-5 Application of Subdivision
350-10 Evidence
350-15 Judicial notice of signature
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Chapter 5—Administration
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Part 5-1—The Australian Taxation Office
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Division 352—Commissioner’s reporting obligations
352-1 What this Division is about
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Subdivision 352-A—Accountability of the Commissioner in respect of indirect tax laws
352-5 Commissioner must prepare annual report on indirect tax laws
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Subdivision 352-C—Reporting on working holiday makers
352-25 Commissioner must prepare annual report on working holiday makers
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Division 353—Powers to obtain information and evidence
353-10 Commissioner’s power
353-15 Access to premises, documents etc.
353-20 Checking status of specifically listed deductible gift recipients
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Division 354—Power to obtain information about rights or interests in property
354-5 Power to obtain information about rights or interests in property
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Division 355—Confidentiality of taxpayer information
355-1 What this Division is about
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Subdivision 355-A—Objects and application of Division
355-10 Objects of Division
355-15 Application of Division
Subdivision 355-B—Disclosure of protected information by taxation officers
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Guide to Subdivision 355-B
355-20 What this Subdivision is about
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Operative provisions
355-25 Offence—disclosure of protected information by taxation officers
355-30 Meaning of protected information and taxation officer
355-35 Consent is not a defence
355-40 Generality of Subdivision not limited
355-45 Exception—disclosure of publicly available information
355-47 Exception—disclosure of periodic aggregate tax information
355-50 Exception—disclosure in performing duties
355-55 Exception—disclosure to Ministers
355-60 Limits on disclosure to Ministers
355-65 Exception—disclosure for other government purposes
355-70 Exception—disclosure for law enforcement and related purposes
355-75 Limits on disclosure to courts and tribunals
Subdivision 355-C—On-disclosure of protected information by other people
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Guide to Subdivision 355-C
355-150 What this Subdivision is about
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Operative provisions
355-155 Offence—on-disclosure of protected information by other people
355-160 Consent is not a defence
355-165 Generality of Subdivision not limited
355-170 Exception—on-disclosure of publicly available information
355-172 Exception—disclosure of periodic aggregate tax information
355-175 Exception—on-disclosure for original purpose
355-180 Exception—on-disclosure to Ministers in relation to statutory powers or functions
355-182 Exception—on-disclosure of certain information to Commonwealth Ombudsman
355-185 Exception—on-disclosure in relation to IGIS
355-190 Exception—on-disclosure in relation to ASIO
355-195 Exception—on-disclosure by Royal Commissions
355-200 Exception—records made in compliance with Australian laws
355-205 Limits on on-disclosure to courts or tribunals
355-210 Limits on on-disclosure to Ministers
Subdivision 355-D—Disclosure of protected information that has been unlawfully acquired
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Guide to Subdivision 355-D
355-260 What this Subdivision is about
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Operative provisions
355-265 Offence—disclosure of protected information acquired in breach of a taxation law
355-270 Exception—disclosure of publicly available information
355-275 Exception—disclosure in relation to a taxation law
355-280 Limits on disclosure to courts and tribunals
Subdivision 355-E—Other matters
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Guide to Subdivision 355-E
355-320 What this Subdivision is about
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Operative provisions
355-325 Oath or affirmation to protect information
355-330 Injunctions to prevent contravention of non-disclosure provisions
355-335 Procedures for disclosing protected information
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Division 356—General administration of tax laws
356-1 What this Division is about
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Subdivision 356-A—Indirect tax laws
356-5 Commissioner has general administration of indirect tax laws
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Subdivision 356-B—Major bank levy
356-10 Commissioner has general administration of major bank levy
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Part 5-5—Rulings
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Division 357—Object and common rules
357-1 What this Division is about
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Subdivision 357-A—Object of this Part
357-5 Object of this Part
Subdivision 357-B—Common rules for rulings
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Rules for all rulings
357-50 Scope of Division
357-55 The provisions that are relevant for rulings
357-60 When rulings are binding on the Commissioner
357-65 Stopping relying on a ruling
357-70 Commissioner may apply the law if more favourable than the ruling
357-75 Inconsistent rulings
357-80 Contracts for schemes
357-85 Effect on ruling if relevant provision re-enacted
357-90 Validity of ruling not affected by formal defect
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Common rules for public and private rulings
357-95 Electronic communications
357-100 Evidence
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Common rules for private and oral rulings
357-105 Further information must be sought
357-110 Assumptions in making private or oral ruling
357-115 Additional information provided by applicant
357-120 Commissioner may take into account information from third parties
357-125 Applications and objections not to affect obligations and powers
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Division 358—Public rulings
358-1 What this Division is about
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Making public rulings
358-5 What is a public ruling?
358-10 Application of public rulings
358-15 When a public ruling ceases to apply
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Withdrawing public rulings
358-20 Withdrawing public rulings
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Division 359—Private rulings
359-1 What this Division is about
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Private rulings
359-5 Private rulings
359-10 Applying for a private ruling
359-15 Private rulings to be given to applicants
359-20 Private rulings must contain certain details
359-25 Time of application of private rulings
359-30 Ruling for trustee of a trust
359-35 Dealing with applications
359-40 Valuations
359-45 Related rulings
359-50 Delays in making private rulings
359-55 Revised private rulings
359-60 Objections, reviews and appeals relating to private rulings
359-65 Commissioner may consider new information on objection
359-70 Successful objection decision alters ruling
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Division 360—Oral rulings
360-1 What this Division is about
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Oral rulings
360-5 Applying for and making of oral rulings
360-10 Withdrawing an application for an oral ruling
360-15 Commissioner determinations
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Division 361—Non-ruling advice and general administrative practice
361-5 Non-ruling advice and general administrative practice
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Division 362—Rulings by Innovation and Science Australia that activities are not ineligible activities
362-1 What this Division is about
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Public rulings by Innovation and Science Australia
362-5 Innovation and Science Australia may make public rulings on a specified class of activities
362-10 Application of public rulings
362-15 When a public ruling ceases to apply
362-20 Withdrawing public rulings
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Private rulings by Innovation and Science Australia
362-25 Innovation and Science Australia may make private rulings on a specified activity
362-30 Applying for a private ruling
362-35 Innovation and Science Australia must give notice of its decision
362-40 Private rulings must contain certain details
362-45 Application of private rulings
362-50 Delays in making private rulings
362-55 When a private ruling ceases to apply
362-60 Withdrawing private rulings
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General provisions
362-65 When rulings are binding on the Commissioner and Innovation and Science Australia
362-70 Application of common rules under Subdivision 357-B
362-75 Application of Divisions 358 and 359
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Part 5-10—Commissioner’s remedial power
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Division 370—Commissioner’s remedial power
370-1 What this Division is about
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Subdivision 370-A—Commissioner’s remedial power
370-5 Commissioner’s remedial power
370-10 Intended purpose or object
370-15 Repeal of determinations
370-20 Commencement of determinations
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Part 5-25—Record-keeping and other obligations relating to taxpayers
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Division 382—Record-keeping
382-1 What this Division is about
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Subdivision 382-A—Keeping records of indirect tax transactions
382-5 Keeping records of indirect tax transactions
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Subdivision 382-B—Record keeping obligations of deductible gift recipients
382-15 Deductible gift recipients to keep records
Division 388—Requirements about giving material to the Commissioner
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Subdivision 388-A—Object of Division
388-5 Object of Division
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Subdivision 388-B—General provisions
388-50 Approved forms
388-52 Saturdays, Sundays and public holidays
388-55 Commissioner may defer time for lodgment
388-60 Declaration by entity
388-65 Declaration by entity where agent gives document
388-70 Declaration by agent
388-75 Signing declarations
388-80 Electronic notification of BAS amounts
388-85 Truncating amounts
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Division 389—Reporting by employers
389-1 What this Division is about
389-5 Required reporting by substantial employers
389-10 Exemptions
389-15 Voluntary reporting by employers
389-20 Effect on reporting requirements under Subdivision 16-C
389-25 Grace periods for correcting false or misleading notifications
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Division 390—Superannuation reporting
390-1 What this Division is about
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Subdivision 390-A—Member information statements and roll-over superannuation benefit statements
390-5 Member information statements
390-10 Statements about roll-over superannuation benefits etc.
390-12 Statements about benefits paid to KiwiSaver schemes
390-15 Superannuation statements to members
390-20 Statements relating to holders of certain life insurance policies
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Subdivision 390-B—Statements relating to release authorities
390-65 Statements relating to release authorities
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Subdivision 390-C—Other statements
390-115 Change or omission in information given to the Commissioner
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Division 392—Employee share scheme reporting
392-1 What this Division is about
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Subdivision 392-A—Statements
392-5 Statements by providers
392-10 Change or omission in information given to the Commissioner
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Subdivision 392-B—Miscellaneous
392-15 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
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Division 393—Reports by investment bodies
393-1 What this Division is about
393-5 Reports about quoting tax file numbers and ABNs
393-10 Annual investment income reports
393-15 Errors in reports
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Division 394—Reporting about forestry managed investment schemes
394-1 What this Division is about
394-5 Statements about initial contributions to scheme
394-10 Statements about failure to establish trees within 18 months
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Division 396—Third party reporting
396-1A What this Division is about
Subdivision 396-A—FATCA
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Guide to Subdivision 396-A
396-1 What this Subdivision is about
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Operative provisions
396-5 Statements about U.S. Reportable Accounts
396-10 Statements about payments to Nonparticipating Financial Institutions
396-15 Meaning of the FATCA Agreement
396-20 Permissions and elections
396-25 Record keeping
Subdivision 396-B—Information about transactions that could have tax consequences for taxpayers
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Guide to Subdivision 396-B
396-50 What this Subdivision is about
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Operative provisions
396-55 Reporting tax-related information about transactions to the Commissioner
396-60 Information required
396-65 Exemptions—wholesale clients
396-70 Exemptions—other cases
396-75 Errors in reports
Subdivision 396-C—Common Reporting Standard
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Guide to Subdivision 396-C
396-100 What this Subdivision is about
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Operative provisions
396-105 Statements about Reportable Accounts
396-110 Meaning of CRS
396-115 Matters Common Reporting Standard leaves to domestic law
396-120 Application of Common Reporting Standard
396-125 Record keeping
396-130 Anti-avoidance provisions
396-135 Application of penalty to false or misleading self-certification
396-136 Report on Reportable Accounts maintained by Australian Reporting Financial Institutions
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Division 398—Miscellaneous reporting obligations
398-1 What this Division is about
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Subdivision 398-A—Farm Management Deposit reporting
398-5 Reporting to Agriculture Department
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Part 5-30—Payment, ABN and identification verification system
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Division 400—Guide to Part 5-30
400-1 What Part 5-30 is about
400-5 The payment, ABN and identification verification system
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Division 405—Transaction reporting by purchasers
405-5 Payments to which this Division applies
405-10 Reporting requirements
405-15 Invoices produced by purchasers
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Division 410—Transaction reporting by suppliers
410-5 Payments to which this Division applies
410-10 Reporting requirements
410-15 Invoices produced by purchasers
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Division 415—Verification of suppliers’ ABNs by purchasers
415-5 Payments to which this Division applies
415-10 ABN verification requirements
415-15 Method of obtaining ABN verification
415-20 Verification applies to later payments
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Division 417—Verification of suppliers’ identities by purchasers
417-5 Payments to which this Division applies
417-10 Identity verification requirements
417-15 Method of obtaining identity verification
417-20 Verification applies to later payments
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Division 420—Penalties for not reporting or verifying
420-5 Failing to report or verify: administrative penalty
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Division 425—Other matters
425-20 Constructive payment
425-25 Non-cash benefits
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Part 5-35—Registration and similar processes for various taxes
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Division 426—Process of endorsing charities and other entities
426-1 What this Division is about
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Subdivision 426-A—Application of Subdivision 426-B to various kinds of endorsement
426-5 Application of Subdivision 426-B to various kinds of endorsement
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
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Subdivision 426-B—Process of endorsement etc.
426-15 Applying for endorsement
426-20 Dealing with an application for endorsement
426-25 Notifying outcome of application for endorsement
426-30 Date of effect of endorsement
426-35 Review of refusal of endorsement
426-40 Checking entitlement to endorsement
426-45 Telling Commissioner of loss of entitlement to endorsement
426-50 Partnerships and unincorporated bodies
426-55 Revoking endorsement
426-60 Review of revocation of endorsement
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Subdivision 426-C—Entries on Australian Business Register
426-65 Entries on Australian Business Register
Subdivision 426-D—Public and private ancillary funds
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Guide to Subdivision 426-D
426-100 What this Subdivision is about
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Public ancillary funds
426-102 Public ancillary funds
426-103 Public ancillary fund guidelines
426-104 Australian Business Register must show public ancillary fund status
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Private ancillary funds
426-105 Private ancillary funds
426-110 Private ancillary fund guidelines
426-115 Australian Business Register must show private ancillary fund status
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Administrative penalties
426-120 Administrative penalties for trustees of ancillary funds
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Suspension and removal of trustees
426-125 Suspension or removal of trustees
426-130 Commissioner to appoint acting trustee in cases of suspension or removal
426-135 Terms and conditions of appointment of acting trustee
426-140 Termination of appointment of acting trustee
426-145 Resignation of acting trustee
426-150 Property vesting orders
426-155 Powers of acting trustee
426-160 Commissioner may give directions to acting trustee
426-165 Property vested in acting trustee—former trustees’ obligations relating to books, identification of property and transfer of property
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Transfers between ancillary funds
426-170 Ancillary funds must not provide funds to other ancillary funds
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Part 5-45—Application of taxation laws to certain entities
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Division 444—Obligations of entities on behalf of other entities
444-1 What this Division is about
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Subdivision 444-A—Unincorporated associations and bodies and companies
444-5 Unincorporated associations and bodies
444-10 Public officers of companies
444-15 Notifying and serving companies
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Subdivision 444-B—Partnerships
444-30 Partnerships
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Subdivision 444-C—Superannuation funds
444-50 Superannuation funds
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Subdivision 444-D—Incapacitated entities
444-70 Representatives of incapacitated entities
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Subdivision 444-E—Indirect tax specific entities
444-80 GST joint ventures
444-85 Non-profit sub-entities
444-90 GST groups
Division 446—Local governing bodies
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Guide to Division
446-1 What this Division is about
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Operative provisions
446-5 Requirements for unanimous resolutions by local governing bodies
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Part 5-100—Miscellaneous
Division 850—Transactions exempt from application of taxation laws
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Subdivision 850-A—Declaration relating to security or intelligence agency
850-100 Declaration relating to security or intelligence agency
Division 990—Miscellaneous
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Subdivision 990-A—Combining notices
990-5 Commissioner may combine notices
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Volume 3
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
