Contents
Schedule 1—Collection and recovery of income tax and other liabilities 1
Chapter 3—Collection, recovery and administration of other taxes 1
Part 3‑10—Indirect taxes 1
Division 105—General rules for indirect taxes 1
Guide to Division 105 1
105‑1..................... What this Division is about................................................. 1
Subdivision 105‑D—General interest charge and penalties 2
105‑80................... General interest charge........................................................ 2
105‑85................... Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent............................................................................................ 3
Subdivision 105‑F—Indirect tax refund schemes 3
105‑120................. Refund scheme—defence related international obligations. 3
105‑125................. Refund scheme—international obligations.......................... 4
Subdivision 105‑G—Other administrative provisions 5
105‑145................. Commissioner must give things in writing......................... 5
Division 110—Goods and services tax 6
Guide to Division 110 6
110‑1..................... What this Division is about................................................. 6
Subdivision 110‑F—Review of GST decisions 6
110‑50................... Reviewable GST decisions................................................. 6
Division 111—Wine tax and luxury car tax 11
Guide to Division 111 11
111‑1..................... What this Division is about............................................... 11
Subdivision 111‑C—Review of wine tax decisions 11
111‑50................... Reviewable wine tax decisions......................................... 11
Subdivision 111‑D—Effect on contracts from amendments to laws 12
111‑60................... Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws....................................................................... 12
Division 112—Fuel tax 14
Guide to Division 112 14
112‑1..................... What this Division is about............................................... 14
Subdivision 112‑E—Review of fuel tax decisions 14
112‑50................... Reviewable fuel tax decisions........................................... 14
Part 3‑15—Major bank levy 16
Division 115—General provisions relating to the major bank levy 16
115‑1..................... What this Division is about............................................... 16
115‑5..................... Returns............................................................................. 16
115‑10................... When major bank levy is due and payable........................ 17
Division 117—Anti‑avoidance 18
Guide to Division 117 18
117‑1..................... What this Division is about............................................... 18
Subdivision 117‑A—Application of this Division 18
117‑5..................... Object of this Division...................................................... 18
117‑10................... Application of this Division.............................................. 19
117‑15................... Meaning of MBL benefit................................................... 19
117‑20................... Matters to be considered in determining purpose.............. 20
Subdivision 117‑B—Commissioner may negate effects of schemes for MBL benefits 20
117‑25................... Commissioner may negate entity’s MBL benefits............ 21
117‑30................... Determination has effect according to its terms................. 21
117‑35................... Commissioner may disregard scheme in making determinations 21
117‑40................... One determination may cover several quarters etc............ 22
117‑45................... Commissioner must give copy of determination to entity affected 22
117‑50................... Objections......................................................................... 22
Part 3‑17—Laminaria and Corallina decommissioning levy 23
Division 125—General provisions relating to Laminaria and Corallina decommissioning levy 23
125‑1..................... What this Division is about............................................... 23
Operative provisions 23
125‑5..................... Returns............................................................................. 23
125‑10................... When Laminaria and Corallina decommissioning levy and related charges are due and payable 24
125‑15................... Assessments of Laminaria and Corallina decommissioning levy 25
Part 3‑20—Superannuation 26
Division 131—Releasing money from superannuation 26
Subdivision 131‑A—Releasing money from superannuation 26
Guide to Subdivision 131‑A 26
131‑1..................... What this Subdivision is about......................................... 26
Requesting a release authority 27
131‑5..................... Requesting the release of amounts from superannuation interests 27
131‑10................... Restrictions on the total amount you can request to be released 29
Issuing a release authority to superannuation provider 30
131‑15................... Issuing release authorities................................................. 30
131‑20................... Amount to be stated in a release authority......................... 31
131‑25................... Contents of a release authority.......................................... 32
131‑30................... Varying and revoking a release authority.......................... 32
Complying with a release authority 32
131‑35................... Obligations of superannuation providers.......................... 32
131‑40................... Voluntary compliance with a release authority relating to defined benefit interests 33
131‑45................... Meaning of maximum available release amount................ 33
131‑50................... Notifying Commissioner.................................................. 34
131‑55................... Notifying you................................................................... 34
131‑60................... Compensation for acquisition of property......................... 35
Consequences of releasing amounts 35
131‑65................... Entitlement to credits......................................................... 35
131‑70................... Interest for late payments of money received by the Commissioner in accordance with release authority.......................................................................................... 36
131‑75................... Income tax treatment of amounts released—proportioning rule does not apply 36
Division 133—Division 293 tax 37
Guide to Division 133 37
133‑1..................... What this Division is about............................................... 37
Subdivision 133‑A—Deferral determination 37
Guide to Subdivision 133‑A 37
133‑5..................... What this Subdivision is about......................................... 37
Operative provisions 38
133‑10................... Determination of tax that is deferred to a debt account..... 38
133‑15................... Defined benefit tax............................................................ 39
133‑20................... How to attribute the defined benefit tax to defined benefit interests 40
133‑25................... Determination reducing tax deferred to a debt account...... 40
133‑30................... General provisions applying to determinations under this Subdivision 40
Subdivision 133‑B—Debt account 41
Guide to Subdivision 133‑B 41
133‑55................... What this Subdivision is about......................................... 41
Operative provisions 42
133‑60................... Debt account to be kept for deferred tax........................... 42
133‑65................... Interest on debt account balance........................................ 42
133‑70................... Voluntary payments.......................................................... 43
133‑75................... Commissioner must notify superannuation provider of debt account 44
Subdivision 133‑C—Compulsory payment 44
Guide to Subdivision 133‑C 44
133‑100................. What this Subdivision is about......................................... 44
Debt account discharge liability 45
133‑105................. Liability to pay debt account discharge liability................. 45
133‑110................. When debt account discharge liability must be paid.......... 45
133‑115................. General interest charge...................................................... 45
133‑120................. Meaning of debt account discharge liability..................... 46
133‑125................. Notice of debt account discharge liability.......................... 47
End benefit 47
133‑130................. Meaning of end benefit..................................................... 47
133‑135................. Superannuation provider may request debt account status 48
133‑140................. End benefit notice—superannuation provider................... 48
133‑145................. End benefit notice—material changes or omissions.......... 49
Division 135—Releasing money from superannuation 51
Guide to Division 135 51
135‑1..................... What this Division is about............................................... 51
Subdivision 135‑A—When the Commissioner must issue a release authority 51
Guide to Subdivision 135‑A 51
135‑5..................... What this Subdivision is about......................................... 51
Operative provisions 52
135‑10................... Release authorities............................................................ 52
Subdivision 135‑B—When a release authority can be given to a superannuation provider 53
Guide to Subdivision 135‑B 53
135‑35................... What this Subdivision is about......................................... 53
Operative provisions 54
135‑40................... When you may give release authority to superannuation provider 54
Subdivision 135‑C—Release of superannuation money under a release authority 54
Guide to Subdivision 135‑C 54
135‑70................... What this Subdivision is about......................................... 54
Operative provisions 55
135‑75................... Requirement for superannuation provider to release money 55
135‑80................... Compensation for acquisition of property......................... 56
135‑85................... Release amount................................................................. 56
135‑90................... How the Commissioner applies amounts received under a release authority 57
135‑95................... Defined benefit interests—releasing amounts to pay debt account discharge liability 57
135‑100................. Income tax treatment of amounts released—proportioning rule does not apply 57
Division 136—Transfer balance cap 58
Guide to Division 136 58
136‑1..................... What this Division is about............................................... 58
Subdivision 136‑A—Excess transfer balance determinations 58
Guide to Subdivision 136‑A 58
136‑5..................... What this Subdivision is about......................................... 58
Operative provisions 59
136‑10................... Excess transfer balance determination............................... 59
136‑15................... Review.............................................................................. 60
136‑20................... Electing to commute a different superannuation income stream 60
136‑25................... Notifying Commissioner of transfer balance debits.......... 61
Subdivision 136‑B—Commutation authorities 62
Guide to Subdivision 136‑B 62
136‑50................... What this Subdivision is about......................................... 62
Obligations of Commissioner 63
136‑55................... Issuing of commutation authorities................................... 63
136‑60................... Varying and revoking a commutation authority................ 64
136‑65................... Issuing further commutation authorities............................ 64
136‑70................... Notifying of non‑commutable excess transfer balance...... 65
Obligations of superannuation income stream providers 66
136‑80................... Obligations on superannuation income stream providers.. 66
136‑85................... Notifying the Commissioner............................................. 67
136‑90................... Notifying you................................................................... 67
Division 138—First home super saver scheme 68
Guide to Division 138 68
138‑1..................... What this Division is about............................................... 68
Subdivision 138‑A—First home super saver determination 68
Guide to Subdivision 138‑A 68
138‑5..................... What this Subdivision is about......................................... 68
Operative provisions 69
138‑10................... First home super saver determination............................... 69
138‑15................... Review.............................................................................. 70
Subdivision 138‑B—FHSS maximum release amount 70
Guide to Subdivision 138‑B 70
138‑20................... What this Subdivision is about......................................... 70
Operative provisions 71
138‑25................... FHSS maximum release amount....................................... 71
138‑30................... FHSS releasable contributions amount............................. 71
138‑35................... Eligible contributions........................................................ 72
138‑40................... Associated earnings.......................................................... 74
Part 3‑30—Diverted profits tax 75
Division 145—Assessments of diverted profits tax 75
Guide to Division 145 75
145‑1..................... What this Division is about............................................... 75
145‑5..................... DPT assessments—modified application of Division 155 75
145‑10................... When DPT assessments can be made............................... 76
145‑15................... Period of review of DPT assessments.............................. 76
145‑20................... Review of assessments..................................................... 77
145‑25................... Restricted DPT evidence................................................... 78
Chapter 4—Generic assessment, collection and recovery rules 81
Part 4‑1—Returns and assessments 81
Division 155—Assessments 81
Guide to Division 155 81
155‑1..................... What this Division is about............................................... 81
Subdivision 155‑A—Making assessments 81
155‑5..................... Commissioner may make assessment............................... 82
155‑10................... Commissioner must give notice of assessment................. 83
155‑15................... Self‑assessment................................................................ 83
155‑20................... Assessment of indirect tax on importations and customs dealing 85
155‑25................... Special assessment............................................................ 86
155‑30................... Delays in making assessments.......................................... 86
Subdivision 155‑B—Amending assessments 87
When Commissioner may amend assessments 88
155‑35................... Amendment during period of review................................ 88
155‑40................... Amendment during period of review—certain applications taken to be notices 89
155‑45................... Amendment on application............................................... 90
155‑50................... Amendment to give effect to private ruling....................... 90
155‑55................... Amendment to give effect to certain anti‑avoidance declarations 91
155‑60................... Amendment because of review, objection or fraud........... 91
Special rules about amending amended assessments 91
155‑65................... Amending amended assessments...................................... 91
155‑70................... Refreshed period of review............................................... 92
General rules 92
155‑75................... Refunds of amounts overpaid........................................... 92
155‑80................... Amended assessments are assessments............................ 93
Subdivision 155‑C—Validity and review of assessments 93
155‑85................... Validity of assessment...................................................... 93
155‑90................... Review of assessments..................................................... 94
Subdivision 155‑D—Miscellaneous 94
155‑95................... Entities.............................................................................. 94
Part 4‑15—Collection and recovery of tax‑related liabilities and other amounts 95
Division 250—Introduction 95
Subdivision 250‑A—Guide to Part 4‑15 95
250‑1..................... What this Part is about...................................................... 95
250‑5..................... Some important concepts about tax‑related liabilities........ 95
250‑10................... Summary of tax‑related liabilities...................................... 96
Subdivision 250‑B—Object of this Part 106
250‑25................... Object............................................................................. 106
Division 255—General rules about collection and recovery 107
Subdivision 255‑A—Tax‑related liabilities 107
255‑1..................... Meaning of tax‑related liability....................................... 107
255‑5..................... Recovering a tax‑related liability that is due and payable 107
Subdivision 255‑B—Commissioner’s power to vary payment time 108
255‑10................... To defer the payment time............................................... 108
255‑15................... To permit payments by instalments................................. 109
255‑20................... To bring forward the payment time in certain cases........ 109
Subdivision 255‑C—Service of documents if person absent from Australia or cannot be found 110
Guide to Subdivision 255‑C 110
255‑35................... What this Subdivision is about....................................... 110
Operative provisions 110
255‑40................... Service of documents if person absent from Australia or cannot be found 110
Subdivision 255‑D—Security deposits 111
255‑100................. Commissioner may require security deposit................... 111
255‑105................. Notice of requirement to give security............................ 112
255‑110................. Offence........................................................................... 113
255‑115................. Order to comply with requirement.................................. 113
255‑120................. Offence........................................................................... 114
Division 260—Special rules about collection and recovery 115
Guide to Division 260 115
260‑1..................... What this Division is about............................................. 115
Subdivision 260‑A—From third party 115
260‑5..................... Commissioner may collect amounts from third party...... 116
260‑10................... Notice to Commonwealth, State or Territory.................. 117
260‑15................... Indemnity........................................................................ 118
260‑20................... Offence........................................................................... 118
Subdivision 260‑B—From liquidator 118
260‑40................... Subdivision does not apply to superannuation guarantee charge 119
260‑45................... Liquidator’s obligation.................................................... 119
260‑50................... Offence........................................................................... 120
260‑55................... Joint liability of 2 or more liquidators............................. 120
260‑60................... Liquidator’s other obligation or liability.......................... 121
Subdivision 260‑C—From receiver 121
260‑75................... Receiver’s obligation...................................................... 121
260‑80................... Offence........................................................................... 122
260‑85................... Joint liability of 2 or more receivers................................ 123
260‑90................... Receiver’s other obligation or liability............................ 123
Subdivision 260‑D—From agent winding up business for foreign resident principal 123
260‑105................. Obligation of agent winding up business for foreign resident principal 123
260‑110................. Offence........................................................................... 124
260‑115................. Joint liability of 2 or more agents.................................... 124
260‑120................. Agent’s other obligation or liability................................ 125
Subdivision 260‑E—From deceased person’s estate 125
260‑140................. Administered estate......................................................... 125
260‑145................. Unadministered estate..................................................... 126
260‑150................. Commissioner may authorise amount to be recovered.... 127
Division 263—Mutual assistance in the administration of foreign tax laws 128
Subdivision 263‑A—Foreign revenue claims 128
Guide to Subdivision 263‑A 128
263‑5..................... What this Subdivision is about....................................... 128
Operative provisions 129
263‑10................... Meaning of foreign revenue claim.................................. 129
263‑15................... Requirements for foreign revenue claims........................ 129
263‑20................... Foreign Revenue Claims Register................................... 130
263‑25................... Registering claims........................................................... 130
263‑30................... When amount is due and payable.................................... 130
263‑35................... Amending the Register etc.............................................. 131
263‑40................... Payment to competent authority...................................... 132
Subdivision 263‑B—Service of documents in Australia on behalf of foreign revenue authorities 133
Guide to Subdivision 263‑B 133
263‑55................... What this Subdivision is about....................................... 133
Operative provisions 133
263‑60................... Meaning of foreign service of document request............ 133
263‑65................... Service of document subject to foreign service of document request 134
Division 265—Other matters 135
Subdivision 265‑A—Right of person to seek recovery or contribution 135
Guide to Subdivision 265‑A 135
265‑35................... What this Subdivision is about....................................... 135
Operative provisions 135
265‑40................... Right of recovery if another person is liable................... 135
265‑45................... Right of contribution if persons are jointly liable............ 136
Subdivision 265‑B—Application of laws 136
265‑65................... Non‑application of certain taxation laws......................... 136
Subdivision 265‑C—Direction to pay superannuation guarantee charge 137
Guide to Subdivision 265‑C 137
265‑85................... What this Subdivision is about....................................... 137
265‑90................... Direction to pay superannuation guarantee charge.......... 137
265‑95................... Offence........................................................................... 139
265‑100................. Variation or revocation................................................... 139
265‑105................. Effect of liability being reduced or ceasing to exist......... 140
265‑110................. Taxation objection........................................................... 141
265‑115................. Extension of period to comply if taxation objection made 141
Division 268—Estimates 143
Guide to Division 268 143
268‑1..................... What this Division is about............................................. 143
Subdivision 268‑A—Object 144
268‑5..................... Object of Division.......................................................... 144
Subdivision 268‑B—Making estimates 144
268‑10................... Commissioner may make estimate.................................. 144
268‑15................... Notice of estimate........................................................... 146
Subdivision 268‑C—Liability to pay estimates 147
268‑20................... Nature of liability to pay estimate.................................... 147
268‑25................... Accuracy of estimate irrelevant to liability to pay............ 148
268‑30................... Estimate provable in bankruptcy or winding up.............. 149
Subdivision 268‑D—Reducing and revoking estimates 150
268‑35................... How estimate may be reduced or revoked—Commissioner’s powers 150
268‑40................... How estimate may be reduced or revoked—statutory declaration or affidavit 152
268‑45................... How estimate may be reduced or revoked—rejection of proof of debt 154
268‑50................... How estimate may be reduced—amount paid or applied 156
268‑55................... When reduction or revocation takes effect...................... 156
268‑60................... Consequences of reduction or revocation—refund......... 157
268‑65................... Consequences of reduction or revocation—statutory demand changed or set aside 157
268‑70................... Consequences of reduction or revocation—underlying liability 158
Subdivision 268‑E—Late payment of estimates 158
268‑75................... Liability to pay the general interest charge...................... 158
268‑80................... Effect of paying the general interest charge..................... 159
Subdivision 268‑F—Miscellaneous 160
268‑85................... Effect of judgment on liability on which it is based........ 160
268‑90................... Requirements for statutory declaration or affidavit......... 161
268‑95................... Liquidators, receivers and trustees in bankruptcy........... 164
268‑100................. Division not to limit or exclude Corporations or Bankruptcy Act 166
Division 269—Penalties for directors of non‑complying companies 167
Guide to Division 269 167
269‑1..................... What this Division is about............................................. 167
Subdivision 269‑A—Object and scope 168
269‑5..................... Object of Division.......................................................... 168
269‑10................... Scope of Division........................................................... 168
Subdivision 269‑B—Obligations and penalties 171
269‑15................... Directors’ obligations..................................................... 171
269‑20................... Penalty............................................................................ 172
269‑25................... Notice............................................................................. 173
269‑30................... Effect on penalty of directors’ obligation ending before end of notice period 174
269‑35................... Defences......................................................................... 179
Subdivision 269‑C—Discharging liabilities 181
269‑40................... Effect of director paying penalty or company discharging liability 182
269‑45................... Directors’ rights of indemnity and contribution.............. 182
Subdivision 269‑D—Miscellaneous 183
269‑50................... How notice may be given............................................... 183
269‑52................... Copies of notices............................................................ 183
269‑55................... Division not to limit or exclude Corporations Act.......... 184
Part 4‑25—Charges and penalties 185
Division 280—Shortfall interest charge 185
Guide to Division 280 185
280‑1..................... Guide to Division 280.................................................... 185
Subdivision 280‑A—Object of Division 185
280‑50................... Object of Division.......................................................... 186
Subdivision 280‑B—Shortfall interest charge 186
280‑100................. Liability to shortfall interest charge—income tax............ 186
280‑101................. Liability to shortfall interest charge—excess exploration credit tax 188
280‑102................. Liability to shortfall interest charge—petroleum resource rent tax 188
280‑102A.............. Liability to shortfall interest charge—excess non‑concessional contributions tax 189
280‑102B.............. Liability to shortfall interest charge—Division 293 tax... 190
280‑102C.............. Liability to shortfall interest charge—diverted profits tax 192
280‑102D.............. Liability to shortfall interest charge—Laminaria and Corallina decommissioning levy 193
280‑103................. Liability to shortfall interest charge—general.................. 194
280‑105................. Amount of shortfall interest charge................................. 194
280‑110................. Notification by Commissioner........................................ 194
Subdivision 280‑C—Remitting shortfall interest charge 195
280‑160................. Remitting shortfall interest charge................................... 195
280‑165................. Commissioner must give reasons for not remitting in certain cases 195
280‑170................. Objecting against remission decision.............................. 196
Division 284—Administrative penalties for statements, unarguable positions and schemes 197
Guide to Division 284 197
284‑5..................... What this Division is about............................................. 197
Subdivision 284‑A—General provisions 197
284‑10................... Object of Division.......................................................... 198
284‑15................... When a matter is reasonably arguable........................... 198
284‑20................... Which statements this Division applies to....................... 199
284‑25................... Statements by agents....................................................... 199
284‑30................... Application of Division to trusts..................................... 199
284‑35................... Application of Division to partnerships.......................... 199
Subdivision 284‑B—Penalties relating to statements 200
Guide to Subdivision 284‑B 200
284‑70................... What this Subdivision is about....................................... 200
Operative provisions 201
284‑75................... Liability to penalty.......................................................... 201
284‑80................... Shortfall amounts........................................................... 204
284‑85................... Amount of penalty.......................................................... 206
284‑90................... Base penalty amount....................................................... 207
284‑95................... Joint and several liability of directors of corporate trustee that makes a false or misleading statement 211
Subdivision 284‑C—Penalties relating to schemes 212
Guide to Subdivision 284‑C 212
284‑140................. What this Subdivision is about....................................... 212
Operative provisions 212
284‑145................. Liability to penalty.......................................................... 212
284‑150................. Scheme benefits and scheme shortfall amounts.............. 214
284‑155................. Amount of penalty.......................................................... 216
284‑160................. Base penalty amount: schemes....................................... 217
284‑165................. Exception—threshold for penalty arising from cross‑border transfer pricing 218
Subdivision 284‑D—Provisions common to Subdivisions 284‑B and 284‑C 219
284‑220................. Increase in base penalty amount...................................... 220
284‑224................. Reduction of base penalty amount if law was applied in an accepted way 221
284‑225................. Reduction of base penalty amount if you voluntarily tell the Commissioner 221
Subdivision 284‑E—Special rules about unarguable positions for cross‑border transfer pricing 223
284‑250................. Undocumented transfer pricing treatment not reasonably arguable 223
284‑255................. Documentation requirements.......................................... 223
Division 286—Penalties for failing to lodge documents on time 225
Subdivision 286‑A—Guide to Division 286 225
286‑1..................... What this Division is about............................................. 225
Subdivision 286‑B—Object of Division 225
286‑25................... Object of Division.......................................................... 225
Subdivision 286‑C—Penalties for failing to lodge documents on time 226
286‑75................... Liability to penalty.......................................................... 226
286‑80................... Amount of penalty.......................................................... 228
Division 288—Miscellaneous administrative penalties 232
288‑10................... Penalty for non‑electronic notification............................ 232
288‑20................... Penalty for non‑electronic payment................................. 233
288‑25................... Penalty for failure to keep or retain records.................... 233
288‑30................... Penalty for failure to retain or produce declarations........ 234
288‑35................... Penalty for preventing access etc.................................... 234
288‑40................... Penalty for failing to register or cancel registration......... 235
288‑45................... Penalty for failing to issue tax invoice etc....................... 235
288‑46................... Penalty for failing to ensure tax information about supplies of low value goods is included in customs documents....................................................................... 236
288‑50................... Penalty for both principal and agent issuing certain documents 236
288‑70................... Administrative penalties for life insurance companies.... 236
288‑75................... Administrative penalty for a copyright or resale royalty collecting society 238
288‑80................... Administrative penalty for over declaring conduit foreign income 238
288‑85................... Failure by Reporting Financial Institution to obtain self‑certification 240
288‑95................... Failing to comply etc. with release authority................... 240
288‑100................. Excess money paid under release authority..................... 241
288‑105................. Superannuation provider to calculate crystallised pre‑July 83 amount of superannuation interest by 30 June 2008................................................................................ 241
288‑110................. Contravention of superannuation data and payment regulation or standard 242
288‑115................. AMIT under or over resulting from intentional disregard of or recklessness as to taxation law 243
288‑120................. Prohibited offsets of liabilities using interest etc. accrued on farm management deposits 245
288‑125................. Producing or supplying electronic sales suppression tools 246
288‑130................. Possessing electronic sales suppression tools................. 246
288‑135................. Incorrectly keeping records using electronic sales suppression tools 247
Division 290—Promotion and implementation of schemes 248
Subdivision 290‑A—Preliminary 248
290‑5..................... Objects of this Division.................................................. 248
290‑10................... Extra‑territorial application.............................................. 248
Subdivision 290‑B—Civil penalties 248
290‑50................... Civil penalties................................................................. 249
290‑55................... Exceptions...................................................................... 251
290‑60................... Meaning of promoter..................................................... 253
290‑65................... Meaning of tax exploitation scheme................................ 253
Subdivision 290‑C—Injunctions 254
290‑120................. Conduct to which this Subdivision applies..................... 255
290‑125................. Injunctions...................................................................... 255
290‑130................. Interim injunctions.......................................................... 255
290‑135................. Delay in making ruling................................................... 255
290‑140................. Discharge etc. of injunctions........................................... 256
290‑145................. Certain limits on granting injunctions not to apply.......... 256
290‑150................. Other powers of the Federal Court unaffected................ 257
Subdivision 290‑D—Voluntary undertakings 257
290‑200................. Voluntary undertakings.................................................. 257
Division 295—Miscellaneous civil penalties 258
Subdivision 295‑B—Civil penalty for possession of tobacco without relevant documentation 258
Guide to Subdivision 295‑B 258
295‑70................... What this Subdivision is about....................................... 258
295‑75................... Possession of tobacco without relevant documentation etc. 259
295‑80................... Things treated as tobacco................................................ 261
Division 298—Machinery provisions for penalties 262
Subdivision 298‑A—Administrative penalties 262
298‑5..................... Scope of Subdivision...................................................... 262
298‑10................... Notification of liability.................................................... 262
298‑15................... Due date for penalty........................................................ 263
298‑20................... Remission of penalty...................................................... 263
298‑25................... General interest charge on unpaid penalty....................... 263
298‑30................... Assessment of penalties under Division 284 or section 288‑115 264
Subdivision 298‑B—Civil penalties 264
298‑80................... Application of Subdivision............................................. 264
298‑85................... Civil evidence and procedure rules for civil penalty orders 265
298‑90................... Civil proceedings after criminal proceedings.................. 265
298‑95................... Criminal proceedings during civil proceedings............... 265
298‑100................. Criminal proceedings after civil proceedings.................. 265
298‑105................. Evidence given in proceedings for penalty not admissible in criminal proceedings 266
298‑110................. Civil double jeopardy...................................................... 266
Part 4‑30—Offences and prosecutions 267
Division 308—Offences relating to tobacco 267
Guide to Division 308 267
308‑1..................... What this Division is about............................................. 267
Subdivision 308‑A—Reasonable suspicion offences relating to tobacco 267
Guide to Subdivision 308‑A 267
308‑5..................... What this Subdivision is about....................................... 267
308‑10................... Possession of tobacco (500 kilograms or above)—reasonable suspicion offence 268
308‑15................... Possession of tobacco (100 kilograms or above)—reasonable suspicion offence 271
308‑20................... Possession of tobacco (5 kg or above)—reasonable suspicion offence 274
308‑25................... Sale of tobacco (500 kilograms or above)—reasonable suspicion offence 276
308‑30................... Sale of tobacco (100 kilograms or above)—reasonable suspicion offence 279
308‑35................... Sale of tobacco (5 kg or above)—reasonable suspicion offence 281
308‑40................... Buying of tobacco (500 kilograms or above)—reasonable suspicion offence 284
308‑45................... Buying of tobacco (100 kilograms or above)—reasonable suspicion offence 287
308‑50................... Buying of tobacco (5 kg or above)—reasonable suspicion offence 289
308‑55................... Matters taken to satisfy “reasonable to suspect” requirement 292
Subdivision 308‑B—Fault‑based offences of possession, production and manufacture 294
Guide to Subdivision 308‑B 294
308‑105................. What this Subdivision is about....................................... 294
308‑110................. Possession of tobacco (500 kg or above)—fault‑based offence 295
308‑115................. Possession of tobacco (100 kg or above)—fault‑based offence 297
308‑120................. Possession of tobacco (5 kg or above)—fault‑based offence.. 300
308‑125................. Manufacture or production of tobacco (500 kg or above)—fault‑based offence 302
308‑130................. Manufacture or production of tobacco (100 kg or above)—fault‑based offence 304
308‑135................. Manufacture or production of tobacco (5 kg or above)—fault‑based offence 306
Subdivision 308‑C—Offences relating to equipment relating to the manufacture or production of tobacco 309
Guide to Subdivision 308‑C 309
308‑200................. What this Subdivision is about....................................... 309
308‑205................. Possession of equipment for use in illegal manufacture or production of tobacco 309
308‑210................. Possession of equipment designed or adapted to manufacture or produce tobacco 310
Subdivision 308‑E—Other provisions 311
Guide to Subdivision 308‑E 311
308‑500................. What this Subdivision is about....................................... 311
308‑505................. Things treated as tobacco................................................ 312
308‑510................. Matters treated as possession.......................................... 312
308‑515................. Where excise duty or customs duty is treated as not payable for the purpose of the reasonable suspicion offences.......................................................................... 312
308‑520................. Section 8ZD does not apply to this Division.................. 313
Part 4‑50—Release from particular liabilities 314
Division 340—Commissioner’s power in cases of hardship 314
Guide to Division 340 314
340‑1..................... What this Division is about............................................. 314
Operative provisions 314
340‑5..................... Release from particular liabilities in cases of serious hardship 314
340‑10................... Liabilities to which this section applies........................... 316
340‑15................... Commissioner may take action to give effect to a release decision 317
340‑20................... Extinguishing your liability to pay a fringe benefits tax instalment if you are released 318
340‑25................... Extinguishing your liability to pay a PAYG instalment if you are released 318
Division 342—Commissioner’s power relating to proceeds of crime proceedings 320
Guide to Division 342 320
342‑1..................... What this Division is about............................................. 320
Subdivision 342‑A—Power to waive right to payment of tax‑related liabilities 320
342‑5..................... Object of this Subdivision.............................................. 320
342‑10................... Power to waive right to payment of tax‑related liability.. 321
Part 4‑90—Evidence 323
Division 350—Evidence 323
Guide to Division 350 323
350‑1..................... What this Division is about............................................. 323
Subdivision 350‑A—Evidence 323
350‑5..................... Application of Subdivision............................................. 323
350‑10................... Evidence......................................................................... 324
350‑12................... Prima facie evidence—particulars stated in evidentiary certificate 326
350‑15................... Judicial notice of signature.............................................. 327
350‑20................... Certain statements or averments in proceedings to recover tax‑related liabilities 327
350‑25................... Evidence by affidavit in proceedings to recover tax‑related liabilities 328
Chapter 5—Administration 329
Part 5‑1—The Australian Taxation Office 329
Division 352—Commissioner’s reporting obligations 329
Guide to Division 352 329
352‑1..................... What this Division is about............................................. 329
Subdivision 352‑A—Accountability of the Commissioner in respect of indirect tax laws 329
352‑5..................... Commissioner must prepare annual report on indirect tax laws 329
Subdivision 352‑C—Reporting on working holiday makers 330
352‑25................... Commissioner must prepare annual report on working holiday makers 330
Division 353—Powers to obtain information and evidence 331
Guide to Division 353 331
353‑1..................... What this Division is about............................................. 331
Subdivision 353‑A—Powers to obtain information and evidence 331
353‑10................... Commissioner’s power................................................... 331
353‑15................... Access to premises, documents etc................................. 332
353‑20................... Checking status of specifically listed deductible gift recipients 333
Subdivision 353‑B—Powers to obtain information and evidence from overseas 335
353‑25................... Offshore information notices.......................................... 335
353‑30................... Offshore information notices—consequence of not complying 337
Division 354—Power to obtain information about rights or interests in property 339
354‑5..................... Power to obtain information about rights or interests in property 339
Division 355—Confidentiality of taxpayer information 341
Guide to Division 355 341
355‑1..................... What this Division is about............................................. 341
Subdivision 355‑A—Objects and application of Division 342
355‑10................... Objects of Division......................................................... 342
355‑15................... Application of Division.................................................. 342
Subdivision 355‑B—Disclosure of protected information by taxation officers 343
Guide to Subdivision 355‑B 343
355‑20................... What this Subdivision is about....................................... 343
Operative provisions 344
355‑25................... Offence—disclosure of protected information by taxation officers 344
355‑30................... Meaning of protected information and taxation officer... 345
355‑35................... Consent is not a defence................................................. 346
355‑40................... Generality of Subdivision not limited............................. 346
355‑45................... Exception—disclosure of publicly available information 346
355‑47................... Exception—disclosure of periodic aggregate tax information 346
355‑50................... Exception—disclosure in performing duties................... 347
355‑55................... Exception—disclosure to Ministers................................ 349
355‑60................... Limits on disclosure to Ministers.................................... 352
355‑65................... Exception—disclosure for other government purposes.. 352
355‑66................... Major disaster support programs.................................... 369
355‑67................... Exception—disclosure to registrars................................ 370
355‑70................... Exception—disclosure for law enforcement and related purposes 371
355‑72................... Exception—disclosure to credit reporting bureaus.......... 377
355‑75................... Limits on disclosure to courts and tribunals.................... 380
Subdivision 355‑C—On‑disclosure of protected information by other people 380
Guide to Subdivision 355‑C 380
355‑150................. What this Subdivision is about....................................... 380
Operative provisions 381
355‑155................. Offence—on‑disclosure of protected information by other people 381
355‑160................. Consent is not a defence................................................. 382
355‑165................. Generality of Subdivision not limited............................. 382
355‑170................. Exception—on‑disclosure of publicly available information 382
355‑172................. Exception—disclosure of periodic aggregate tax information 382
355‑175................. Exception—on‑disclosure for original purpose.............. 382
355‑180................. Exception—on‑disclosure to Ministers in relation to statutory powers or functions 384
355‑182................. Exception—on‑disclosure of certain information to Commonwealth Ombudsman 384
355‑185................. Exception—on‑disclosure to IGIS officials.................... 385
355‑190................. Exception—on‑disclosure in relation to ASIO............... 386
355‑192................. Exception—on‑disclosure in relation to National Anti‑Corruption Commission Act 2022 387
355‑195................. Exception—on‑disclosure by Royal Commissions......... 388
355‑200................. Exception—records made in compliance with Australian laws 388
355‑205................. Limits on on‑disclosure to courts or tribunals................. 389
355‑210................. Limits on on‑disclosure to Ministers.............................. 389
355‑215................. Exception—on‑disclosure of information disclosed to credit reporting bureaus 390
Subdivision 355‑D—Disclosure of protected information that has been unlawfully acquired 390
Guide to Subdivision 355‑D 390
355‑260................. What this Subdivision is about....................................... 390
Operative provisions 391
355‑265................. Offence—disclosure of protected information acquired in breach of a taxation law 391
355‑270................. Exception—disclosure of publicly available information 391
355‑275................. Exception—disclosure in relation to a taxation law......... 391
355‑280................. Limits on disclosure to courts and tribunals.................... 392
Subdivision 355‑E—Other matters 392
Guide to Subdivision 355‑E 392
355‑320................. What this Subdivision is about....................................... 392
Operative provisions 393
355‑325................. Oath or affirmation to protect information...................... 393
355‑330................. Injunctions to prevent contravention of non‑disclosure provisions 393
355‑335................. Procedures for disclosing protected information............. 395
Division 356—General administration of tax laws 397
Guide to Division 356 396
356‑1..................... What this Division is about............................................. 397
Subdivision 356‑A—Indirect tax laws 397
356‑5..................... Commissioner has general administration of indirect tax laws 397
Subdivision 356‑B—Major bank levy 397
356‑10................... Commissioner has general administration of major bank levy 398
Subdivision 356‑C—Laminaria and Corallina decommissioning levy 398
356‑15................... Commissioner has general administration of Laminaria and Corallina decommissioning levy 398
Part 5‑5—Rulings 399
Division 357—Object and common rules 399
Guide to Division 357 398
357‑1..................... What this Division is about............................................. 399
Subdivision 357‑A—Object of this Part 399
357‑5..................... Object of this Part........................................................... 400
Subdivision 357‑B—Common rules for rulings 401
Rules for all rulings 401
357‑50................... Scope of Division........................................................... 401
357‑55................... The provisions that are relevant for rulings..................... 402
357‑60................... When rulings are binding on the Commissioner............. 402
357‑65................... Stopping relying on a ruling........................................... 405
357‑70................... Commissioner may apply the law if more favourable than the ruling 406
357‑75................... Inconsistent rulings......................................................... 406
357‑80................... Contracts for schemes..................................................... 408
357‑85................... Effect on ruling if relevant provision re‑enacted............. 408
357‑90................... Validity of ruling not affected by formal defect.............. 408
Common rules for public and private rulings 409
357‑95................... Electronic communications............................................. 409
Common rules for private and oral rulings 409
357‑105................. Further information must be sought................................ 409
357‑110................. Assumptions in making private or oral ruling................. 409
357‑115................. Additional information provided by applicant................. 410
357‑120................. Commissioner may take into account information from third parties 410
357‑125................. Applications and objections not to affect obligations and powers 410
Division 358—Public rulings 412
Guide to Division 358 411
358‑1..................... What this Division is about............................................. 412
Making public rulings 412
358‑5..................... What is a public ruling?.................................................. 412
358‑10................... Application of public rulings.......................................... 413
358‑15................... When a public ruling ceases to apply.............................. 413
Withdrawing public rulings 414
358‑20................... Withdrawing public rulings............................................ 414
Division 359—Private rulings 415
Guide to Division 359 414
359‑1..................... What this Division is about............................................. 415
Private rulings 416
359‑5..................... Private rulings................................................................. 416
359‑10................... Applying for a private ruling.......................................... 416
359‑15................... Private rulings to be given to applicants.......................... 416
359‑20................... Private rulings must contain certain details..................... 416
359‑25................... Time of application of private rulings............................. 417
359‑30................... Ruling for trustee of a trust............................................. 417
359‑35................... Dealing with applications................................................ 418
359‑40................... Valuations....................................................................... 418
359‑45................... Related rulings................................................................ 419
359‑50................... Delays in making private rulings.................................... 420
359‑55................... Revised private rulings................................................... 421
359‑60................... Objections, reviews and appeals relating to private rulings 422
359‑65................... Commissioner may consider new information on objection 423
359‑70................... Successful objection decision alters ruling...................... 423
Division 360—Oral rulings 424
Guide to Division 360 423
360‑1..................... What this Division is about............................................. 424
Oral rulings 424
360‑5..................... Applying for and making of oral rulings........................ 424
360‑10................... Withdrawing an application for an oral ruling................. 426
360‑15................... Commissioner determinations......................................... 426
Division 361—Non‑ruling advice and general administrative practice 427
361‑5..................... Non‑ruling advice and general administrative practice.... 427
Division 362—Rulings by Industry Innovation and Science Australia that activities are not ineligible activities 428
Guide to Division 362 427
362‑1..................... What this Division is about............................................. 428
Public rulings by Industry Innovation and Science Australia 429
362‑5..................... Industry Innovation and Science Australia may make public rulings on a specified class of activities 429
362‑10................... Application of public rulings.......................................... 430
362‑15................... When a public ruling ceases to apply.............................. 430
362‑20................... Withdrawing public rulings............................................ 430
Private rulings by Industry Innovation and Science Australia 430
362‑25................... Industry Innovation and Science Australia may make private rulings on a specified activity 430
362‑30................... Applying for a private ruling.......................................... 431
362‑35................... Industry Innovation and Science Australia must give notice of its decision 431
362‑40................... Private rulings must contain certain details..................... 432
362‑45................... Application of private rulings......................................... 432
362‑50................... Delays in making private rulings.................................... 432
362‑55................... When a private ruling ceases to apply............................. 434
362‑60................... Withdrawing private rulings........................................... 434</