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Taxation Administration Act 1953

Authoritative Version
  • - C2023C00176
  • In force - Superseded Version
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Act No. 1 of 1953 as amended, taking into account amendments up to Treasury Laws Amendment (Refining and Improving Our Tax System) Act 2023
An Act to provide for the administration of certain Acts relating to Taxation, and for other purposes
Administered by: Treasury
Registered 17 Jul 2023
Start Date 01 Jul 2023
End Date 14 Sep 2023

Commonwealth Coat of Arms of Australia

Taxation Administration Act 1953

No. 1, 1953

Compilation No. 200

Compilation date:                              1 July 2023

Includes amendments up to:            Act No. 40, 2023

Registered:                                         17 July 2023

This compilation is in 3 volumes

Volume 1:       sections 1–18

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

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

Volume 3:       Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Taxation Administration Act 1953 that shows the text of the law as amended and in force on 1 July 2023 (the compilation date).

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

Uncommenced amendments

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

Application, saving and transitional provisions for provisions and amendments

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

Editorial changes

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

Modifications

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

Self‑repealing provisions

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

  

  

  


Contents

Part I—Preliminary                                                                                                              1

1............................ Short title............................................................................ 1

2............................ Interpretation....................................................................... 1

2A......................... Application of the Criminal Code....................................... 3

2B.......................... Act binds the Crown........................................................... 4

3............................ Application......................................................................... 4

3AA...................... Schedule 1.......................................................................... 4

Part IA—Administration                                                                                                   5

3A......................... General administration of Act............................................. 5

3B.......................... Annual report...................................................................... 5

3C.......................... Reporting of information about corporate tax entity with reported total income of $100 million or more............................................................................................ 6

3CA....................... Reporting of information by corporate country by country reporting entities           8

3E.......................... Reporting of information about entity with PRRT payable 10

3F.......................... Reporting of information about junior minerals exploration incentive offset            11

3G......................... Electronic invoicing.......................................................... 11

3H......................... Reporting of information about research and development tax offset       12

Part II—Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation                                                                                                                  14

4............................ Commissioner and Second Commissioners of Taxation... 14

4A......................... Statutory Agency etc. for purposes of Public Service Act 14

5............................ Tenure of Commissioner and Second Commissioners..... 14

5A......................... Remuneration and allowances of Commissioner and Second Commissioners         14

6............................ Leave of absence............................................................... 15

6A......................... Resignation....................................................................... 15

6B.......................... Acting appointments......................................................... 15

6C.......................... Suspension and removal from office of Commissioner or Second Commissioner  16

6D......................... Powers of Second Commissioner..................................... 18

7............................ Deputy Commissioners of Taxation................................. 18

8............................ Delegation......................................................................... 19

Part IIA—The general interest charge                                                                   20

8AAA................... Overview.......................................................................... 20

8AAB.................... When the general interest charge applies........................... 20

8AAC.................... Amount of the general interest charge............................... 26

8AAD................... What is the general interest charge rate?......................... 27

8AAE.................... When the charge is due and payable................................. 28

8AAF.................... Notification by Commissioner.......................................... 28

8AAG................... Remission of the charge.................................................... 28

8AAGA................ Rounding of the charge..................................................... 29

8AAH................... Judgment for payment of an unpaid amount..................... 29

Part IIB—Running balance accounts, application of payments and credits, and related matters          31

Division 1—Preliminary                                                                                            31

8AAZA................. Definitions........................................................................ 31

8AAZAA.............. Amounts relating to Coronavirus economic response payments              34

8AAZB................. Trustee to be treated as separate entity for each capacity... 34

Division 2—Running Balance Accounts (or RBAs)                                    35

8AAZC................. Establishment of RBAs.................................................... 35

8AAZD................. Allocation of tax debts to RBAs....................................... 35

8AAZF.................. General interest charge on RBA deficit debt..................... 36

8AAZG................. RBA statements................................................................ 36

8AAZH................. Liability for RBA deficit debt........................................... 36

8AAZI................... RBA statement to be evidence.......................................... 37

8AAZJ.................. Evidentiary certificate about RBA transactions etc............ 37

Division 3—Treatment of payments, credits and RBA surpluses       39

8AAZL.................. Amounts covered by this Division................................... 39

8AAZLA............... Method 1—allocating the amount first to an RBA............ 40

8AAZLB............... Method 2—applying the amount first against a non‑RBA tax debt          40

8AAZLC............... RBA surplus and related credits must remain equivalent if one or the other is applied            41

8AAZLD............... Special priority credits...................................................... 41

8AAZLE............... Instructions to Commissioner not binding........................ 42

Division 3A—Refunds of RBA surpluses and credits                                43

8AAZLF............... Commissioner must refund RBA surpluses and credits... 43

8AAZLG............... Retaining refunds until information or notification given.. 44

8AAZLGA............ Retaining refunds while Commissioner verifies information 44

8AAZLGB............ Retaining refunds until notification under Division 389 or ascertainment of liability               47

8AAZLH............... How refunds are made...................................................... 49

Division 4—Miscellaneous provisions about tax debts                             50

8AAZM................ When payments are treated as received............................. 50

8AAZMA............. Electronic payment of tax debts........................................ 50

8AAZMB.............. Saturdays, Sundays and public holidays........................... 50

8AAZN................. Overpayments made by the Commissioner under taxation laws              51

Part III—Prosecutions and offences                                                                        52

Division 1—Preliminary                                                                                            52

8A......................... Interpretation..................................................................... 52

8AC....................... Application of Part to the Tax Agent Services Act 2009.... 53

Division 2—Offences                                                                                                   54

Subdivision A—Failure to comply with taxation requirements                   54

8B.......................... Interpretation..................................................................... 54

8C.......................... Failure to comply with requirements under taxation law... 55

8D......................... Failure to answer questions when attending before the Commissioner etc.              56

8E.......................... Penalties for failure to comply with requirements under taxation law      57

8F.......................... Election to treat offence otherwise than as prescribed taxation offence    57

8G......................... Order to comply with requirement.................................... 58

8H......................... Penalty for failure to comply with order to comply........... 58

8HA...................... Court may order payment of amount in addition to penalty 59

Subdivision B—Offences relating to statements, records and certain other Acts          59

8J........................... Interpretation..................................................................... 59

8K.......................... False or misleading statements.......................................... 66

8L.......................... Incorrectly keeping records etc......................................... 68

8M......................... Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)      69

8N......................... Recklessly making false or misleading statements............ 69

8Q......................... Recklessly incorrectly keeping records etc........................ 71

8R.......................... Penalties for offences against sections 8N and 8Q........... 71

8S.......................... Election to treat offence otherwise than as prescribed taxation offence    72

8T.......................... Incorrectly keeping records with intention of deceiving or misleading etc.              72

8U......................... Falsifying or concealing identity with intention of deceiving or misleading etc.       73

8V......................... Penalties for offences against sections 8T and 8U............ 74

8W......................... Court may order payment of amount in addition to penalty 74

Subdivision BAA—Offences relating to electronic sales suppression tools 78

8WAA................... Object of this Subdivision................................................ 78

8WAB................... Interpretation..................................................................... 78

8WAC................... Producing or supplying electronic sales suppression tools 79

8WAD................... Possessing electronic sales suppression tools................... 80

8WAE................... Incorrectly keeping records using electronic sales suppression tools       80

Subdivision BA—Offences relating to tax file numbers                                81

8WA...................... Unauthorised requirement etc. that tax file number be quoted  81

8WB...................... Unauthorised recording etc. of tax file number................. 82

8WC...................... Conducting affairs so as to avoid tax file number requirements               84

Subdivision C—Miscellaneous                                                                              85

8XA...................... Unauthorised access to taxation records........................... 85

8Y......................... Liability of officers etc. of corporations............................ 85

8Z.......................... Evidentiary certificate relating to previous convictions..... 86

Division 3—Prosecution of taxation offences                                                88

8ZA....................... Prosecution of taxation offences....................................... 88

8ZB....................... Prosecution may be commenced at any time..................... 89

8ZC....................... Place where offence committed......................................... 89

8ZD....................... Conduct by employees or agents of corporations............. 90

8ZE........................ Civil penalty not payable if prosecution instituted............. 90

8ZF........................ Penalties for corporations................................................. 91

8ZG....................... Enforcement of orders for payment.................................. 91

8ZH....................... Penalties not to relieve from tax........................................ 92

Division 4—Prescribed taxation offences                                                        93

8ZJ........................ Prosecution of prescribed taxation offences...................... 93

8ZK....................... Protection of witnesses..................................................... 94

8ZL........................ Averment.......................................................................... 95

8ZM...................... Evidence of authority to institute proceedings................... 95

8ZN....................... Costs................................................................................. 96

Division 5—Service of summons for prescribed taxation offences    97

9............................ Interpretation..................................................................... 97

10.......................... Service of summons by post............................................. 97

11.......................... Notice of conviction in absentia....................................... 98

12.......................... Notice of intention to issue warrant in default of payment 98

13.......................... Limitation of action to enforce payment of fine................. 99

13A....................... Setting aside of conviction or order.................................. 99

13B........................ Proof of service of summons or notice........................... 102

13C........................ Application of other laws................................................ 102

Division 6—Setting aside etc. of conviction or order on application of Commissioner                103

13CA..................... Setting aside etc. of conviction or order on application of Commissioner                103

Part IIIA—Co‑operation between Commonwealth and State taxation authorities          105

Division 1—Interpretation                                                                                     105

13D....................... Interpretation................................................................... 105

Division 2—Trans‑border investigations                                                       107

13E........................ State taxation officers may refer matters to Commissioner for investigation            107

13F........................ Access to documents etc................................................. 107

13G....................... Commissioner may obtain information and evidence...... 108

Division 4—Certification by State taxation officer of copies of, and extracts from, documents             110

13K........................ Certification by State taxation officer of copies of, and extracts from, documents   110

Division 5—Australian Taxation Office may perform functions under State/Territory debits tax laws                                                                                                                    112

13L........................ Australian Taxation Office may perform functions under State/Territory debits tax laws        112

Part IVA—Departure from Australia of certain tax debtors                 114

Division 1—Interpretation                                                                                     114

14Q....................... Interpretation................................................................... 114

Division 2—Prohibition and authorisation of departure of certain tax debtors               115

14R........................ Departure from Australia of certain tax debtors prohibited 115

14S........................ Departure prohibition orders........................................... 115

14T........................ Revocation and variation of departure prohibition orders 116

14U....................... Departure authorisation certificates................................. 117

Division 3—Appeals from, and review of, decisions of the Commissioner          120

14V....................... Appeals to courts against making of departure prohibition orders           120

14W....................... Jurisdiction of courts...................................................... 120

14X....................... Orders of court on appeal............................................... 120

14Y....................... Applications for review of certain decisions................... 121

Division 4—Enforcement                                                                                        122

14Z........................ Powers of authorised officers......................................... 122

14ZA..................... Certain tax debtors to produce authority to depart etc..... 123

Part IVC—Taxation objections, reviews and appeals                                 124

Division 1—Introduction                                                                                        124

14ZL...................... Part applies to taxation objections................................... 124

14ZM.................... Division 2—Interpretive................................................. 124

14ZN..................... Division 3—Taxation objections.................................... 124

14ZO..................... Division 4—Tribunal review.......................................... 124

14ZP...................... Division 5—Federal Court appeals................................. 124

Division 2—Interpretive provisions                                                                  125

14ZQ..................... General interpretation provisions.................................... 125

14ZR..................... Taxation decisions covered by single notice to be treated as single decision            126

14ZS...................... Ineligible income tax remission decisions....................... 127

Division 3—Taxation objections                                                                         128

14ZU..................... How taxation objections are to be made.......................... 128

14ZV..................... Limited objection rights in the case of certain amended taxation decisions               128

14ZVA.................. Limited objection rights because of other objections....... 128

14ZVB.................. Objections relating to excess concessional contributions 129

14ZVC.................. Objections relating to non‑concessional contributions.... 130

14ZW.................... When taxation objections are to be made........................ 131

14ZX..................... Commissioner to consider applications for extension of time  137

14ZY..................... Commissioner to decide taxation objections................... 138

14ZYA.................. Person may require Commissioner to make an objection decision           138

14ZYB.................. Requiring Commissioner to make a private ruling.......... 139

14ZZ...................... Person may seek review of, or appeal against, Commissioner’s decision                140

Division 4—AAT review of objection decisions and extension of time refusal decisions             141

14ZZA................... Modified AAT Act to apply........................................... 141

14ZZB................... Sections 27, 28, 41 and 44A of the AAT Act not to apply to certain decisions       141

14ZZC................... Modification of section 29 of the AAT Act.................... 141

14ZZD................... Modification of section 30 of the AAT Act.................... 142

14ZZE................... Hearings before Tribunal to be held in private if applicant so requests    142

14ZZF................... Modification of section 37 of the AAT Act.................... 143

14ZZG................... Modification of section 38 of the AAT Act.................... 144

14ZZH................... Modification of section 41 of the AAT Act.................... 144

14ZZJ.................... Modification of section 43 of the AAT Act.................... 145

14ZZK................... Grounds of objection and burden of proof..................... 146

14ZZL................... Implementation of Tribunal decisions............................. 146

14ZZM.................. Pending review not to affect implementation of taxation decisions          146

Division 5—Court appeals against objection decisions                          148

14ZZN................... Time limit for appeals..................................................... 148

14ZZO................... Grounds of objection and burden of proof..................... 148

14ZZP................... Order of court on objection decision............................... 148

14ZZQ................... Implementation of court order in respect of objection decision                148

14ZZR................... Pending appeal not to affect implementation of taxation decisions           149

14ZZS................... Transfer of certain proceedings to Federal Circuit and Family Court of Australia (Division 1)               149

Part IVD—Protection for whistleblowers                                                           152

14ZZT................... Disclosures qualifying for protection under this Part...... 152

14ZZU................... Eligible whistleblowers................................................... 153

14ZZV................... Eligible recipients............................................................ 154

14ZZW.................. Confidentiality of whistleblower’s identity..................... 155

14ZZX................... Disclosure that qualifies for protection not actionable etc. 156

14ZZY................... Victimisation prohibited.................................................. 157

14ZZZ................... Compensation and other remedies—circumstances in which an order may be made               158

14ZZZAA............. Detriment........................................................................ 160

14ZZZA................ Compensation and other remedies—orders that may be made 161

14ZZZB................. Identifying information not to be disclosed etc. to courts or tribunals      163

14ZZZC................. Costs only if proceedings instituted vexatiously etc........ 163

14ZZZD................ Interaction between civil proceedings and criminal offences 164

14ZZZE................. Compensation for acquisition of property....................... 164

Part V—Miscellaneous                                                                                                    165

15.......................... Appearance by Commissioner etc................................... 165

15A....................... Certification by Commissioner of copies of, and extracts from, documents             166

15B........................ Recoverable advances..................................................... 168

15C........................ Recoverable payments.................................................... 169

15D....................... Reports about recoverable advances and recoverable payments               171

16.......................... Payments out of Consolidated Revenue Fund................ 173

16A....................... Regulations may provide for methods of payment of tax liabilities etc.    174

16B........................ Certain liabilities to be reduced to nearest multiple of 5 cents.. 175

17.......................... Powers of taxation officers in relation to references to currency etc.        175

17A....................... Powers of Federal Court and Federal Circuit and Family Court of Australia (Division 2) in respect of taxation matters............................................................................ 176

18.......................... Regulations..................................................................... 177

Schedule 1—Collection and recovery of income tax and other liabilities               178

Chapter 2—Collection, recovery and administration of income tax  178

Part 2‑1—Introduction to the Pay as you go (PAYG) system            178

Division 6Guide to Parts 2‑5 and 2‑10                                                          178

6‑1......................... What Parts 2‑5 and 2‑10 are about.................................. 178

6‑5......................... The Pay as you go (PAYG) system............................... 178

6‑10....................... How the amounts collected are dealt with....................... 179

Part 2‑5—Pay as you go (PAYG) withholding                                           180

Division 10Guide to Part 2‑5                                                                           180

10‑1....................... What this Part is about.................................................... 180

10‑5....................... Summary of withholding payments................................ 180

Division 11—Preliminary matters                                                                    183

11‑1....................... Object of this Part........................................................... 183

11‑5....................... Constructive payment..................................................... 183

Division 12—Payments from which amounts must be withheld                 185

Subdivision 12‑A—General rules                                                                       185

12‑1....................... General exceptions.......................................................... 186

12‑5....................... What to do if more than one provision requires a withholding 187

12‑7....................... Division does not apply to alienated personal services payments             189

12‑10..................... Division does not apply to non‑cash benefits................. 189

12‑20..................... Application of Division and regulations to non‑share dividends              189

Subdivision 12‑B—Payments for work and services                                    190

12‑35..................... Payment to employee...................................................... 190

12‑40..................... Payment to company director.......................................... 190

12‑45..................... Payment to office holder................................................. 190

12‑47..................... Payment to religious practitioners................................... 191

12‑50..................... Return to work payment................................................. 191

12‑55..................... Voluntary agreement to withhold.................................... 192

12‑60..................... Payment under labour hire arrangement, or specified by regulations       193

Subdivision 12‑C—Payments for retirement or because of termination of employment            194

12‑80..................... Superannuation income streams and annuities................ 194

12‑85..................... Superannuation lump sums and payments for termination of employment              194

12‑90..................... Unused leave payments.................................................. 194

Subdivision 12‑D—Benefit and compensation payments                             194

12‑110................... Social Security or other benefit payment......................... 195

12‑115................... Commonwealth education or training payment............... 195

12‑120................... Compensation, sickness or accident payment................. 196

Subdivision 12‑E—Payments where TFN or ABN not quoted                    196

Payment in respect of investment                                                                       197

12‑140................... Recipient does not quote tax file number........................ 197

12‑145................... Investor becoming presently entitled to income of a unit trust  198

12‑150................... Limited application of section 12‑140 to payment under financial arrangement       199

12‑152................... Limited application of section 12‑140 to payment covered by section 12A‑205      200

12‑155................... When investor may quote ABN as alternative................ 200

12‑160................... Investment body unaware that exemption from quoting TFN has stopped applying                200

12‑165................... Exception for fully franked dividend.............................. 201

12‑170................... Exception for payments below thresholds set by regulations 201

Payment of income of closely held trust where TFN not quoted                201

12‑175................... Trustee distributes income of closely held trust.............. 201

12‑180................... Beneficiary becomes presently entitled to income of closely held trust    203

12‑185................... Exception for payments below thresholds set by regulations 204

Payment for a supply                                                                                            205

12‑190................... Recipient does not quote ABN....................................... 205

Subdivision 12‑F—Dividend, interest and royalty payments                      208

Dividends           209

12‑210................... Dividend payment to overseas person............................ 209

12‑215................... Dividend payment received for foreign resident............. 209

12‑220................... Application to part of a dividend..................................... 210

12‑225................... Application to distribution by a liquidator or other person 210

Interest               210

12‑245................... Interest payment to overseas person............................... 210

12‑250................... Interest payment received for foreign resident................ 211

12‑255................... Interest payment derived by lender in carrying on business through overseas permanent establishment 211

12‑260................... Lender to notify borrower if interest derived through overseas permanent establishment        212

Royalties            212

12‑280................... Royalty payment to overseas person............................... 212

12‑285................... Royalty payment received for foreign resident................ 213

General              214

12‑300................... Limits on amount withheld under this Subdivision......... 214

Subdivision 12‑FA—Departing Australia superannuation payments       214

12‑305................... Departing Australia superannuation payment................. 214

12‑310................... Limits on amount withheld under this Subdivision......... 214

Subdivision 12‑FAA—Excess untaxed roll‑over amount                             215

12‑312................... Untaxed roll‑over superannuation benefits..................... 215

12‑313................... Limits on amount withheld under this Subdivision......... 215

Subdivision 12‑FB—Payments to foreign residents etc.                               216

12‑315................... Payment to foreign resident etc....................................... 216

12‑317................... Payment received for foreign resident etc....................... 217

12‑319................... Exemptions from withholding obligations under this Subdivision           218

Subdivision 12‑FC—Labour mobility programs                                           219

12‑319A................ Payment to employee...................................................... 220

Subdivision 12‑G—Payments in respect of mining on Aboriginal land, and natural resources                220

Mining on Aboriginal land                                                                                  220

12‑320................... Mining payment.............................................................. 220

Natural resources                                                                                                   221

12‑325................... Natural resource payment............................................... 221

12‑330................... Payer must ask Commissioner how much to withhold... 222

12‑335................... Commissioner may exempt from section 12‑330, subject to conditions   222

Subdivision 12‑H—Distributions of withholding MIT income                   223

Guide to Subdivision 12‑H                                                                                   223

12‑375................... What this Subdivision is about....................................... 223

Operative provisions                                                                                             225

12‑383................... Meaning of withholding MIT.......................................... 225

12‑385................... Withholding by withholding MITs................................. 226

12‑390................... Withholding by custodians and other entities.................. 227

12‑395................... Requirement to give notice or make information available 230

12‑405................... Meaning of fund payment—general case........................ 233

12‑410................... Entity to whom payment is made.................................... 236

12‑415................... Failure to give notice or make information available: administrative penalty            236

12‑420................... Agency rules................................................................... 237

12‑425................... Meaning of clean building managed investment trust.... 237

12‑430................... Meaning of clean building.............................................. 238

12‑435................... Meaning of non‑concessional MIT income.................... 239

12‑436................... Meaning of asset entity, operating entity, cross staple arrangement and stapled entity           240

12‑437................... Meaning of MIT cross staple arrangement income....... 241

12‑438................... MIT cross staple arrangement income—de minimis exception                243

12‑439................... MIT cross staple arrangement income—approved economic infrastructure facility exception 245

12‑440................... Transitional—MIT cross staple arrangement income...... 246

12‑441................... Integrity rule—concessional cross staple rent cap........... 249

12‑442................... Meaning of excepted MIT CSA income........................... 250

12‑443................... Concessional cross staple rent cap—existing lease with specified rent or rent method            250

12‑444................... Concessional cross staple rent cap—general................... 251

12‑445................... Asset entity to allocate deductions first against rental income that is not MIT cross staple arrangement income........................................................................................ 253

12‑446................... Meaning of MIT trading trust income............................ 254

12‑447................... Transitional—MIT trading trust income......................... 255

12‑448................... Meaning of MIT agricultural income, Australian agricultural land for rent and Division 6C land        256

12‑449................... Transitional—MIT agricultural income........................... 257

12‑450................... Meaning of MIT residential housing income.................. 258

12‑451................... Transitional—MIT residential housing income............... 259

12‑452................... Meaning of residential dwelling asset............................ 261

12‑453................... MIT agricultural income and MIT residential housing income—capital gains in relation to membership interests........................................................................... 261

Subdivision 12‑J—FHSS released amounts                                                     263

12‑460................... FHSS released amounts.................................................. 263

Division 12A—Distributions by AMITs (including deemed payments)    264

Guide to Division 12A                                                                                           264

12A‑1.................... What this Division is about............................................. 264

Subdivision 12A‑A—Distributions by AMITs relating to dividend, interest and royalties          265

Guide to Subdivision 12A‑A                                                                                 265

12A‑5.................... What this Subdivision is about....................................... 265

Operative provisions                                                                                             265

12A‑10.................. Deemed payments—no obligation to withhold under Subdivision 12‑F (dividend, interest and royalty payments)....................................................................... 265

12A‑15.................. Dividend, interest or royalty payments relating to AMIT—requirement to give notice or make information available.......................................................................... 266

12A‑20.................. Failure to give notice or make information available under section 12A‑15: administrative penalty         269

12A‑25.................. Meaning of AMIT DIR payment..................................... 269

12A‑30.................. Meaning of AMIT dividend payment.............................. 270

12A‑35.................. Meaning of AMIT interest payment................................ 271

12A‑40.................. Meaning of AMIT royalty payment................................. 272

Subdivision 12A‑B—Distributions by AMITs relating to Subdivision 12‑H fund payments       273

Guide to Subdivision 12A‑B                                                                                 273

12A‑100................ What this Subdivision is about....................................... 273

Operative provisions                                                                                             273

12A‑105................ Deemed payments—no obligation to withhold under Subdivision 12‑H 273

12A‑110................ Meaning of fund payment—AMITs............................... 274

Subdivision 12A‑C—Deemed payments by AMITs etc.                                278

Guide to Subdivision 12A‑C                                                                                 278

12A‑200................ What this Subdivision is about....................................... 278

Operative provisions                                                                                             279

12A‑205................ Issue of AMMA statement etc. deemed to be payment... 279

12A‑210................ Post‑AMMA actual payment and pre‑AMMA actual payment in respect of deemed payment  281

12A‑215................ AMIT payment to the Commissioner in respect of deemed payments to offshore entities etc. 282

12A‑220................ Custodian payment to the Commissioner in respect of deemed payments to offshore entities etc.           283

Division 13—Alienated personal services payments                                     286

13‑1....................... Object of this Division.................................................... 286

13‑5....................... Payment to the Commissioner in respect of alienated personal services payments   286

13‑10..................... Alienated personal services payments............................. 289

13‑15..................... Personal services payment remitters............................... 290

13‑20..................... Time for payments to Commissioner for alienated personal services payments made during 2000‑01    291

Division 14—Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner             292

Subdivision 14‑A—Non‑cash benefits                                                               292

14‑1....................... Object of this Subdivision.............................................. 292

14‑5....................... Provider of non‑cash benefit must pay amount to the Commissioner if payment would be subject to withholding..................................................................... 292

14‑10..................... Dividend, interest or royalty received, for a foreign resident, in the form of a non‑cash benefit              293

14‑15..................... Payer can recover amount paid to the Commissioner...... 294

Subdivision 14‑B—Accruing gains                                                                    294

14‑50..................... Object of this Subdivision.............................................. 294

14‑55..................... Liability for TFN withholding tax................................... 295

14‑60..................... Investment body may recover TFN withholding tax from investor          296

14‑65..................... Application of rules in Division 18................................. 296

14‑75..................... Overpayment of TFN withholding tax............................ 297

14‑85..................... Other laws do not exempt from TFN withholding tax.... 297

Subdivision 14‑C—Shares and rights under employee share schemes     298

14‑155................... Liability for TFN withholding tax (ESS)........................ 298

14‑160................... Employer may give individual tax file numbers to provider 299

14‑165................... Provider may recover TFN withholding tax (ESS) from individual         299

14‑170................... Application of rules in Division 18................................. 300

14‑175................... Overpayment of TFN withholding tax (ESS)................. 300

14‑180................... Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997  300

Subdivision 14‑D—Capital proceeds involving foreign residents and taxable Australian property        301

14‑200................... Certain acquisitions of taxable Australian property from foreign residents              301

14‑205................... Effect of look‑through earnout rights.............................. 302

14‑210................... Whether an entity is a relevant foreign resident............... 303

14‑215................... Excluded transactions..................................................... 305

14‑220................... Commissioner clearance certificates................................ 307

14‑225................... Entity declarations........................................................... 307

14‑230................... Administrative penalties for false or misleading declarations 308

14‑235................... Varying amounts to be paid to the Commissioner.......... 309

Subdivision 14‑E—GST payable on taxable supplies of certain real property              310

14‑250................... Recipients of certain taxable supplies of real property must pay amounts to Commissioner    311

14‑255................... Notification by suppliers of residential premises etc....... 313

Division 15—Working out the amount to withhold                                       316

Guide to Division 15                                                                                              316

15‑1....................... What this Division is about............................................. 316

Subdivision 15‑A—Working out how much to withhold                              316

15‑10..................... How much to withhold................................................... 317

15‑15..................... Variation of amounts required to be withheld................. 317

Subdivision 15‑B—Withholding schedules and regulations                        318

15‑25..................... Commissioner’s power to make withholding schedules. 318

15‑30..................... Matters to be considered when making withholding schedules                319

15‑35..................... Regulations about withholding....................................... 320

Subdivision 15‑C—Declarations                                                                        321

15‑50..................... Declarations.................................................................... 321

Division 16—Payer’s obligations and rights                                                   323

Guide to Division 16                                                                                              323

16‑1....................... What this Division is about............................................. 323

Subdivision 16‑A—To withhold                                                                          323

When to withhold                                                                                                    324

16‑5....................... When to withhold an amount.......................................... 324

16‑7....................... Treat entity obliged to pay under Subdivision 12A‑C as having withheld amount under Division 12     324

16‑20..................... Payer discharged from liability to recipient for amount withheld             325

Penalties for not withholding                                                                              325

16‑25..................... Failure to withhold: offence............................................ 325

16‑30..................... Failure to withhold: administrative penalty for entity other than exempt Australian government agency 326

16‑35..................... Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment other than dividend, interest or royalty............................ 327

16‑40..................... Failure to withhold: administrative penalty for exempt Australian government agency in relation to dividend, interest or royalty payment.............................................. 328

16‑43..................... Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment to foreign resident etc.......................................................... 328

Subdivision 16‑B—To pay withheld amounts to the Commissioner         329

When and how to pay amounts to the Commissioner                                    329

16‑70..................... Entity to pay amounts to Commissioner......................... 329

16‑75..................... When amounts must be paid to Commissioner............... 330

16‑80..................... Penalty for failure to pay within time.............................. 332

16‑85..................... How amounts are to be paid........................................... 332

Who is a large, medium or small withholder                                                  333

16‑95..................... Meaning of large withholder.......................................... 333

16‑100................... Meaning of medium withholder...................................... 334

16‑105................... Meaning of small withholder.......................................... 334

16‑110................... Commissioner may vary withholder’s status downwards 334

16‑115................... Commissioner may vary withholder’s status upwards... 335

Subdivision 16‑BA—To be registered                                                               336

Registration of withholders                                                                                 337

16‑140................... Withholders must be registered....................................... 337

16‑141................... Registration and cancellation........................................... 338

Branch registration                                                                                               338

16‑142................... Branches may be registered............................................ 338

16‑143................... Separate amounts for entities and branches..................... 339

16‑144................... Cancellation of branch registration.................................. 339

16‑145................... Effect on branches of cancelling the entity’s registration 339

Registration of employers of working holiday makers                                340

16‑146................... Employers of working holiday makers must be registered 340

16‑147................... Registering employers of working holiday makers......... 340

16‑148................... Cancelling the registration of employers of working holiday makers       342

Subdivision 16‑C—To provide information                                                   344

To the Commissioner                                                                                            344

16‑150................... Commissioner must be notified of amounts.................... 344

16‑152................... Annual reports—Withholding payments covered by section 12‑175       345

16‑153................... Annual reports—other payments.................................... 346

To recipients of withholding payments                                                             349

16‑155................... Annual payment summary.............................................. 349

16‑156................... Annual payment summary for sections 12‑175 and 12‑180 351

16‑157................... Payment summary for Subdivision 12‑H....................... 351

16‑160................... Part‑year payment summary........................................... 352

16‑165................... Payment summaries for superannuation lump sums and payments for termination of employment         353

16‑166................... Payment summary for a departing Australia superannuation payment     354

16‑167................... Payment summary for payment to recipient who does not quote ABN    354

16‑170................... Form and content of payment summary.......................... 355

16‑175................... Penalty for not providing payment summary.................. 356

16‑180................... Commissioner may exempt entity from giving payment summary           357

16‑182................... Definition of reportable employer superannuation contribution             357

Subdivision 16‑D—Additional rights and obligations of entity that makes a payment                358

16‑195................... Payer’s right to recover amounts of penalty: certain withholding taxes    358

Division 18—Recipient’s entitlements and obligations                                 360

Subdivision 18‑A—Crediting withheld amounts                                            360

Guide to Subdivision 18‑A                                                                                    360

18‑1....................... What this Subdivision is about....................................... 360

General exception                                                                                                  362

18‑5....................... No credit for refunded amount........................................ 362

Entitlement to credits: income tax liability                                                     362

18‑10..................... Application of sections 18‑15, 18‑20 and 18‑25............. 362

18‑15..................... Tax credit for recipient of withholding payments............ 363

18‑20..................... Tax credit where recipient is a partnership...................... 363

18‑25..................... Tax credit where recipient is a trust................................. 364

18‑27..................... Tax credit for alienated personal services payments........ 366

Entitlement to credits: dividend, interest or royalty, amount attributable to fund payment or labour mobility program                                                                                      366

18‑30..................... Credit: dividend, interest or royalty................................. 366

18‑32..................... Credit: amount attributable to fund payment................... 367

18‑33..................... Credit: labour mobility programs.................................... 368

18‑35..................... Credit: penalty under section 12‑415, 16‑30, 16‑35 or 16‑40 or related general interest charge               368

18‑40..................... Credit: liability under Part 4‑25....................................... 370

Entitlement to credit: departing Australia superannuation payment       372

18‑42..................... Credit—departing Australia superannuation payment..... 372

Entitlement to credit: mining payment                                                             373

18‑45..................... Credit—mining payment................................................. 373

Entitlement to credit: Petroleum resource rent tax                                       374

18‑55..................... Credit—Natural resource payments................................ 374

Entitlement to credit: taxable supply of real property                                 374

18‑60..................... Credit—payment relating to taxable supply of real property 374

Subdivision 18‑B—Refund of certain withheld amounts                             375

18‑65..................... Refund of withheld amounts by the payer to the recipient 375

18‑70..................... Refund of withheld amounts by the Commissioner to the recipient         378

18‑80..................... Refund by Commissioner of amount withheld from payment in respect of investment           380

18‑85..................... Refund by Commissioner of amount withheld from payment in respect of supply of real property        381

Subdivision 18‑C—Recipient’s obligations                                                      381

18‑100................... Obligation to keep payment summary............................. 381

Subdivision 18‑D—Directors etc. of non‑complying companies                382

Object of Subdivision                                                                                            383

18‑120................... Object of Subdivision..................................................... 383

PAYG withholding non‑compliance tax                                                           383

18‑125................... Directors of non‑complying companies.......................... 383

18‑130................... Directors of non‑complying companies—tax reduced in certain circumstances       385

18‑135................... Associates of directors of non‑complying companies..... 387

18‑140................... Notices............................................................................ 390

18‑145................... When PAYG withholding non‑compliance tax must be paid.. 392

18‑150................... General interest charge payable on unpaid PAYG withholding non‑compliance tax               392

18‑155................... Validity of decisions and evidence.................................. 393

18‑160................... Rights of indemnity and contribution.............................. 393

Credits for later compliance                                                                               394

18‑165................... Credits for later compliance—scope............................... 394

18‑170................... Credits for later compliance—Commissioner must give notice in certain circumstances          395

18‑175................... Credits for later compliance—Commissioner may give notice 396

18‑180................... Effect of earlier credits.................................................... 397

Other provisions                                                                                                     398

18‑185................... When Commissioner may give notice............................. 398

18‑190................... Review of decisions........................................................ 399

Division 20—Other matters                                                                                 400

Subdivision 20‑B—Offences                                                                                400

20‑35..................... Offences......................................................................... 400

20‑40..................... Joining of charges........................................................... 401

20‑45..................... Offences that would otherwise be committed by a partnership or unincorporated company    402

Subdivision 20‑D—Review of decisions                                                            403

20‑80..................... Reviewable decisions...................................................... 403

Division 21—Entitlements relating to insolvent ADIs and general insurers 405

Guide to Division 21                                                                                              405

21‑1....................... What this Division is about............................................. 405

Subdivision 21‑A—Treatment of some payments by APRA                       405

21‑5....................... APRA treated like ADI or general insurance company.. 405

Part 2‑10—Pay as you go (PAYG) instalments                                          407

Division 45—Instalment payments                                                                    407

Guide to Division 45                                                                                              408

45‑1....................... What this Division is about............................................. 408

Subdivision 45‑A—Basic rules                                                                            409

45‑5....................... Object of this Part........................................................... 409

45‑10..................... Application of Part.......................................................... 411

45‑15..................... Liability for instalments.................................................. 411

45‑20..................... Information to be given to the Commissioner by certain payers               412

45‑25..................... Penalty for failure to notify Commissioner..................... 413

45‑30..................... Credit for instalments payable......................................... 413

Subdivision 45‑B—When instalments are due                                                414

45‑50..................... Liability to pay instalments............................................. 414

45‑60..................... Meaning of instalment quarter....................................... 415

45‑61..................... When quarterly instalments are due—payers of quarterly instalments     416

45‑65..................... Meaning of instalment month......................................... 417

45‑67..................... When monthly instalments are due—payers of monthly instalments       417

45‑70..................... When annual instalments are due.................................... 418

45‑72..................... Means of payment of instalment..................................... 418

45‑75..................... Instalments recoverable in same way as income tax........ 418

45‑80..................... General interest charge on late payment.......................... 418

45‑90..................... Commissioner may withdraw instalment rate................. 418

Subdivision 45‑C—Working out instalment amounts                                   419

45‑110................... How to work out amount of quarterly instalment on instalment income basis         419

45‑112................... Amount of instalment for quarterly payer who pays on basis of GDP‑adjusted notional tax   420

45‑114................... How to work out amount of monthly instalment............ 421

45‑115................... How to work out amount of annual instalment............... 422

45‑120................... Meaning of instalment income........................................ 423

Subdivision 45‑D—Quarterly payers                                                                427

45‑125................... Quarterly payer who pays instalments on the basis of instalment income                427

45‑130................... Quarterly payer who pays on the basis of GDP‑adjusted notional tax     429

45‑132................... Quarterly payer who pays 4 instalments annually on the basis of GDP‑adjusted notional tax 432

45‑134................... Quarterly payer who pays 2 instalments annually on the basis of GDP‑adjusted notional tax 433

Subdivision 45‑DA—Monthly payers                                                                434

45‑136................... Monthly payer................................................................ 434

45‑138................... Monthly payer requirement............................................. 435

Subdivision 45‑E—Annual payers                                                                     437

When you start and stop being an annual payer                                            437

45‑140................... Choosing to pay annual instalments................................ 437

45‑145................... Meaning of instalment group......................................... 439

45‑150................... Entity stops being annual payer if involved with GST registration or instalment group           439

45‑155................... Entity stops being annual payer if notional tax is $8,000 or more, or entity chooses to pay quarterly      440

45‑160................... Head company of a consolidated group stops being annual payer           441

Subdivision 45‑F—Varying the instalment rate for quarterly or monthly payers who pay on the basis of instalment income                                                                                         442

45‑200................... Application..................................................................... 442

45‑205................... Choosing a varied instalment rate................................... 442

45‑210................... Notifying Commissioner of varied instalment rate.......... 443

45‑215................... Credit on using varied rate in certain cases..................... 443

Subdivision 45‑G—General interest charge payable in certain cases if instalments are too low              444

45‑225................... Effect of Subdivision in relation to monthly payers........ 445

45‑230................... Liability to GIC on shortfall in quarterly instalment worked out on the basis of varied rate     445

45‑232................... Liability to GIC on shortfall in quarterly instalment worked out on the basis of estimated benchmark tax........................................................................................ 447

45‑233................... Reduction in GIC liability under section 45‑232 if shortfall is made up in later instalment      455

45‑235................... Liability to GIC on shortfall in annual instalment........... 456

45‑240................... Commissioner may remit general interest charge............ 458

Subdivision 45‑H—Partnership income                                                           458

45‑260................... Instalment income for a period in which you are in a partnership            458

Subdivision 45‑I—Trust income included in instalment income of beneficiary            459

45‑280................... Instalment income for a period in which you are a beneficiary of a trust  460

45‑285................... Instalment income includes distributions by certain resident unit trusts   462

45‑286................... Instalment income includes distributions by certain managed investment trusts       464

45‑287................... When trusts are disqualified due to concentrated ownership 464

45‑288................... Resident investment trusts for beneficiaries who are absolutely entitled  466

45‑290................... Exceptions to exclusion of trust capital gains from beneficiary’s instalment income                467

Subdivision 45‑J—How Commissioner works out your instalment rate and notional tax          467

45‑320................... Working out instalment rate............................................ 467

45‑325................... Working out your notional tax........................................ 468

45‑330................... Working out your adjusted taxable income.................... 470

45‑335................... Working out your adjusted withholding income............. 472

45‑340................... Adjusted tax on adjusted taxable income or on adjusted withholding income           472

Subdivision 45‑K—How Commissioner works out your benchmark instalment rate and benchmark tax             475

45‑355................... When Commissioner works out benchmark instalment rate and benchmark tax      475

45‑360................... How Commissioner works out benchmark instalment rate 476

45‑365................... Working out your benchmark tax................................... 476

45‑370................... Working out your adjusted assessed taxable income for the variation year             477

45‑375................... Adjusted assessed tax on adjusted assessed taxable income 478

Subdivision 45‑L—How Commissioner works out amount of quarterly instalment on basis of GDP‑adjusted notional tax                                                                                                 480

45‑400................... Working out amount of instalment—payers of 4 quarterly instalments    481

45‑402................... Working out amount of instalment—payers of 2 quarterly instalments    482

45‑405................... Working out your GDP‑adjusted notional tax................ 484

Subdivision 45‑M—How amount of quarterly instalment is worked out on basis of your estimate of your benchmark tax                                                                                                 487

45‑410................... Working out amount of instalment—payers of 4 quarterly instalments    487

45‑412................... Working out amount of instalment—payers of 2 quarterly instalments    489

45‑415................... Estimating your benchmark tax....................................... 491

45‑420................... Credit in certain cases where amount of instalment is nil 492

Subdivision 45‑N—How this Part applies to the trustee of a trust             492

Trustees to whom this Part applies                                                                    493

45‑450................... Trustees to whom a single instalment rate is given......... 493

45‑455................... Trustees to whom several instalment rates are given....... 493

45‑460................... Rest of Subdivision applies only to multi‑rate trustees... 494

45‑465................... Meaning of instalment income........................................ 495

45‑468................... Multi‑rate trustee may pay quarterly instalments............. 495

How Commissioner works out instalment rate and notional tax for a multi‑rate trustee            495

45‑470................... Working out instalment rate............................................ 495

45‑473................... Commissioner must notify you of notional tax............... 496

45‑475................... Working out your notional tax........................................ 496

45‑480................... Working out your adjusted taxable income.................... 497

45‑483................... Meaning of reduced beneficiary’s share and reduced no beneficiary’s share         498

45‑485................... Working out your adjusted withholding income............. 498

How Commissioner works out benchmark instalment rate and benchmark tax for a multi‑rate trustee                499

45‑525................... When Commissioner works out benchmark instalment rate and benchmark tax      499

45‑530................... How Commissioner works out benchmark instalment rate 499

45‑535................... Working out your benchmark tax................................... 500

Subdivision 45‑P—Anti‑avoidance rules                                                          500

45‑595................... Object of this Subdivision.............................................. 501

45‑597................... Effect of Subdivision in relation to instalment months.... 501

45‑600................... General interest charge on tax benefit relating to instalments 501

45‑605................... When do you get a tax benefit from a scheme?............... 503

45‑610................... What is your tax position for an income year?................ 504

45‑615................... What is your hypothetical tax position for an income year? 506

45‑620................... Amount on which GIC is payable, and period for which it is payable     506

45‑625................... Credit if you also got a tax detriment from the scheme... 507

45‑630................... When do you get a tax detriment from a scheme?........... 508

45‑635................... No tax benefit or detriment results from choice for which income tax law expressly provides                509

45‑640................... Commissioner may remit general interest charge in special cases            511

Subdivision 45‑Q—General rules for consolidated groups                         511

Guide to Subdivision 45‑Q                                                                                   511

45‑700................... What this Subdivision is about....................................... 511

Application of Subdivision                                                                                   512

45‑703................... Effect of this Subdivision and Subdivision 45‑R in relation to monthly payers       512

45‑705................... Application of Subdivision to head company................. 513

Usual operation of this Part for consolidated group members                  518

45‑710................... Single entity rule............................................................. 518

45‑715................... When instalments are due—modification of section 45‑61 518

45‑720................... Head company cannot be an annual payer—modification of section 45‑140           519

Membership changes                                                                                             519

45‑740................... Change of head company................................................ 519

45‑755................... Entry rule (for an entity that becomes a subsidiary member of a consolidated group)              522

45‑760................... Exit rule (for an entity that ceases to be a subsidiary member of a consolidated group)           523

45‑775................... Commissioner’s power to work out different instalment rate or GDP‑adjusted notional tax   524

Subdivision 45‑R—Special rules for consolidated groups                           526

Guide to Subdivision 45‑R                                                                                    526

45‑850................... What this Subdivision is about....................................... 526

Operative provisions                                                                                             527

45‑855................... Section 701‑1 disregarded for certain purposes.............. 527

45‑860................... Member having a different instalment period.................. 527

45‑865................... Credit rule....................................................................... 529

45‑870................... Head company’s liability to GIC on shortfall in quarterly instalment       530

45‑875................... Other rules about the general interest charge................... 533

45‑880................... Continued application of Subdivision 45‑Q to the head company of an acquired group          534

45‑885................... Early application of Subdivision 45‑Q to the head company of a new group           536

Subdivision 45‑S—MEC groups                                                                         538

Guide to Subdivision 45‑S                                                                                    538

45‑900................... What this Subdivision is about....................................... 538

Preliminary      539

45‑905................... Objects of Subdivision................................................... 539

General modification rules                                                                                  539

45‑910................... Extended operation of Part to cover MEC groups.......... 539

Extended operation of Subdivision 45‑Q                                                         540

45‑913................... Sections 45‑705 and 45‑740 do not apply to members of MEC groups  540

45‑915................... Application of Subdivision 45‑Q to provisional head company               540

45‑917................... Assumption for applying section 45‑710 (single entity rule) 544

45‑920................... Change of provisional head company............................. 545

45‑922................... Life insurance company.................................................. 548

Extended operation of Subdivision 45‑R                                                          548

45‑925................... Additional modifications of sections 45‑855 and 45‑860 548

45‑930................... Modifications of sections 45‑865 and 45‑870 and a related provision     548

45‑935................... Additional modifications of section 45‑885.................... 549

Part 2‑15—Returns and assessments                                                               550

Division 70Tax receipts                                                                                    550

Guide to Division 70                                                                                              550

70‑1....................... What this Division is about............................................. 550

Subdivision 70‑A—Tax receipts                                                                         550

70‑5....................... Tax receipt to be provided to certain individual taxpayers 551

Part 2‑30—Collecting Medicare levy with income tax                           553

Division 90Medicare levy and Medicare levy surcharge                        553

Subdivision 90‑A—Treatment like income tax                                               553

90‑1....................... Laws apply in relation to Medicare levy and Medicare levy surcharge as they apply in relation to income tax........................................................................................ 553

Part 2‑35—Excess superannuation contributions                                     554

Division 97—Excess contributions determinations                                       554

Subdivision 97‑A—Excess concessional contributions determinations    554

Guide to Subdivision 97‑A                                                                                    554

97‑1....................... What this Subdivision is about....................................... 554

Operative provisions                                                                                             554

97‑5....................... Determination of excess concessional contributions....... 554

97‑10..................... Review............................................................................ 555

Subdivision 97‑B—Excess non‑concessional contributions determinations 555

Guide to Subdivision 97‑B                                                                                    555

97‑20..................... What this Subdivision is about....................................... 555

Operative provisions                                                                                             556

97‑25..................... Excess non‑concessional contributions determinations... 556

97‑30..................... Associated earnings........................................................ 556

97‑35..................... Review............................................................................ 557


An Act to provide for the administration of certain Acts relating to Taxation, and for other purposes

Part IPreliminary

  

1  Short title

                   This Act may be cited as the Taxation Administration Act 1953.

2  Interpretation

             (1)  In this Act (except Schedule 1), unless the contrary intention appears:

approved form has the meaning given by Schedule 1.

ASIO means the Australian Security Intelligence Organisation.

assessable amount has the meaning given by subsection 155‑5(2) in Schedule 1.

Australia, when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997.

Commissioner means the Commissioner of Taxation.

Deputy Commissioner means any Deputy Commissioner of Taxation.

Director‑General of Security means the Director‑General of Security holding office under the Australian Security Intelligence Organisation Act 1979.

eligible recipient has the meaning given by section 14ZZV.

eligible whistleblower has the meaning given by section 14ZZU.

engage in conduct means:

                     (a)  do an act; or

                     (b)  omit to perform an act.

excess concessional contributions determination has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.

excise law has the meaning given by the Income Tax Assessment Act 1997.

exempt Australian government agency has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.

failure to notify penalty means the penalty worked out under Division 2 of Part IIA.

fuel tax law has the meaning given by the Fuel Tax Act 2006.

general interest charge means the charge worked out under Part IIA.

Immigration Department has the meaning given by the Income Tax Assessment Act 1997.

Immigration Secretary has the meaning given by the Income Tax Assessment Act 1997.

indirect tax law has the meaning given by the Income Tax Assessment Act 1997.

ineligible income tax remission decision has the meaning given by section 14ZS.

Laminaria and Corallina decommissioning levy has the same meaning as in the Income Tax Assessment Act 1997.

late reconciliation statement penalty means the penalty worked out under Division 3 of Part IIA.

migration officer means:

                     (a)  the Immigration Secretary; or

                     (b)  an employee of the Immigration Department.

objection decision has the meaning given by subsection 14ZY(2).

officer means a person appointed or engaged under the Public Service Act 1999.

private indirect tax ruling means a private ruling, to the extent that it relates to an indirect tax law (other than the fuel tax law).

private ruling has the meaning given by section 359‑5 in Schedule 1.

registered tax agent or BAS agent has the same meaning as in the Tax Agent Services Act 2009.

Second Commissioner means a Second Commissioner of Taxation.

taxation law has the meaning given by the Income Tax Assessment Act 1997.

Note:          See also subsection (2).

tax liability means a liability to the Commonwealth arising under, or by virtue of, a taxation law.

Tribunal means the Administrative Appeals Tribunal.

             (2)  Despite the definition of taxation law in subsection (1), an Excise Act (as defined in subsection 4(1) of the Excise Act 1901) is not a taxation law for the purposes of Part III of this Act.

2A  Application of the Criminal Code

                   Chapter 2 of the Criminal Code applies to all offences against this Act.

Note:          Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

2B  Act binds the Crown

                   This Act binds the Crown in each of its capacities. However, it does not make the Crown liable to a pecuniary penalty or to be prosecuted for an offence.

3  Application

                   This Act extends to every external Territory referred to in the definition of Australia.

3AA  Schedule 1

             (1)  Schedule 1 has effect.

Definitions in Schedule 1 do not apply to rest of Act

          (1A)  So far as a provision in Schedule 1 gives an expression a particular meaning, the provision does not also have effect for the purposes of this Act (other than Schedule 1), except as provided in this Act (other than Schedule 1).

Application of interpretation provisions of Income Tax Assessment Act 1997

             (2)  An expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997.

             (3)  Division 950 of the Income Tax Assessment Act 1997 (which contains rules for interpreting that Act) applies to Schedule 1 to this Act as if the provisions in that Schedule were provisions of that Act.

Part IAAdministration

  

3A  General administration of Act

                   The Commissioner has the general administration of this Act.

Note:          An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1.

3B  Annual report

             (1)  The Commissioner shall, as soon as practicable after 30 June in each year, prepare and furnish to the Minister a report on the working of this Act.

       (1AA)  A report under subsection (1) in relation to a year ending on 30 June shall:

                     (b)  set out:

                              (i)  the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355‑55(1) in Schedule 1 (about disclosures to Ministers); and

                             (ii)  the number of occasions (if any) during the year on which information was disclosed under that subsection; and

                            (iii)  the Ministers to whom the information was disclosed; and

                     (c)  set out:

                              (i)  the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355‑70(1) in Schedule 1 (about disclo