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Taxation Administration Act 1953
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Department of the Treasury
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C2023C00389 (C204)
20 October 2023
-
31 December 2023
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Volume 1
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Part I—Preliminary
1 Short title
2 Interpretation
2A Application of the Criminal Code
2B Act binds the Crown
3 Application
3AA Schedule 1
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Part IA—Administration
3A General administration of Act
3B Annual report
3C Reporting of information about corporate tax entity with reported total income of $100 million or more
3CA Reporting of information by corporate country by country reporting entities
3E Reporting of information about entity with PRRT payable
3F Reporting of information about junior minerals exploration incentive offset
3G Electronic invoicing
3H Reporting of information about research and development tax offset
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Part II—Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation
4 Commissioner and Second Commissioners of Taxation
4A Statutory Agency etc. for purposes of Public Service Act
5 Tenure of Commissioner and Second Commissioners
5A Remuneration and allowances of Commissioner and Second Commissioners
6 Leave of absence
6A Resignation
6B Acting appointments
6C Suspension and removal from office of Commissioner or Second Commissioner
6D Powers of Second Commissioner
7 Deputy Commissioners of Taxation
8 Delegation
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Part IIA—The general interest charge
8AAA Overview
8AAB When the general interest charge applies
8AAC Amount of the general interest charge
8AAD What is the general interest charge rate?
8AAE When the charge is due and payable
8AAF Notification by Commissioner
8AAG Remission of the charge
8AAGA Rounding of the charge
8AAH Judgment for payment of an unpaid amount
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Part IIB—Running balance accounts, application of payments and credits, and related matters
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Division 1—Preliminary
8AAZA Definitions
8AAZAA Amounts relating to Coronavirus economic response payments
8AAZB Trustee to be treated as separate entity for each capacity
Division 2—Running Balance Accounts (or RBAs)
8AAZC Establishment of RBAs
8AAZD Allocation of tax debts to RBAs
8AAZF General interest charge on RBA deficit debt
8AAZG RBA statements
8AAZH Liability for RBA deficit debt
8AAZI RBA statement to be evidence
8AAZJ Evidentiary certificate about RBA transactions etc.
Division 3—Treatment of payments, credits and RBA surpluses
8AAZL Amounts covered by this Division
8AAZLA Method 1—allocating the amount first to an RBA
8AAZLB Method 2—applying the amount first against a non RBA tax debt
8AAZLC RBA surplus and related credits must remain equivalent if one or the other is applied
8AAZLD Special priority credits
8AAZLE Instructions to Commissioner not binding
Division 3A—Refunds of RBA surpluses and credits
8AAZLF Commissioner must refund RBA surpluses and credits
8AAZLG Retaining refunds until information or notification given
8AAZLGA Retaining refunds while Commissioner verifies information
8AAZLGB Retaining refunds until notification under Division 389 or ascertainment of liability
8AAZLH How refunds are made
Division 4—Miscellaneous provisions about tax debts
8AAZM When payments are treated as received
8AAZMA Electronic payment of tax debts
8AAZMB Saturdays, Sundays and public holidays
8AAZN Overpayments made by the Commissioner under taxation laws
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Part III—Prosecutions and offences
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Division 1—Preliminary
8A Interpretation
8AC Application of Part to the Tax Agent Services Act 2009
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Division 2—Offences
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Subdivision A—Failure to comply with taxation requirements
8B Interpretation
8C Failure to comply with requirements under taxation law
8D Failure to answer questions when attending before the Commissioner etc.
8E Penalties for failure to comply with requirements under taxation law
8F Election to treat offence otherwise than as prescribed taxation offence
8G Order to comply with requirement
8H Penalty for failure to comply with order to comply
8HA Court may order payment of amount in addition to penalty
Subdivision B—Offences relating to statements, records and certain other Acts
8J Interpretation
8K False or misleading statements
8L Incorrectly keeping records etc.
8M Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)
8N Recklessly making false or misleading statements
8Q Recklessly incorrectly keeping records etc.
8R Penalties for offences against sections 8N and 8Q
8S Election to treat offence otherwise than as prescribed taxation offence
8T Incorrectly keeping records with intention of deceiving or misleading etc.
8U Falsifying or concealing identity with intention of deceiving or misleading etc.
8V Penalties for offences against sections 8T and 8U
8W Court may order payment of amount in addition to penalty
Subdivision BAA—Offences relating to electronic sales suppression tools
8WAA Object of this Subdivision
8WAB Interpretation
8WAC Producing or supplying electronic sales suppression tools
8WAD Possessing electronic sales suppression tools
8WAE Incorrectly keeping records using electronic sales suppression tools
Subdivision BA—Offences relating to tax file numbers
8WA Unauthorised requirement etc. that tax file number be quoted
8WB Unauthorised recording etc. of tax file number
8WC Conducting affairs so as to avoid tax file number requirements
Subdivision C—Miscellaneous
8XA Unauthorised access to taxation records
8Y Liability of officers etc. of corporations
8Z Evidentiary certificate relating to previous convictions
Division 3—Prosecution of taxation offences
8ZA Prosecution of taxation offences
8ZB Prosecution may be commenced at any time
8ZC Place where offence committed
8ZD Conduct by employees or agents of corporations
8ZE Civil penalty not payable if prosecution instituted
8ZF Penalties for corporations
8ZG Enforcement of orders for payment
8ZH Penalties not to relieve from tax
Division 4—Prescribed taxation offences
8ZJ Prosecution of prescribed taxation offences
8ZK Protection of witnesses
8ZL Averment
8ZM Evidence of authority to institute proceedings
8ZN Costs
Division 5—Service of summons for prescribed taxation offences
9 Interpretation
10 Service of summons by post
11 Notice of conviction in absentia
12 Notice of intention to issue warrant in default of payment
13 Limitation of action to enforce payment of fine
13A Setting aside of conviction or order
13B Proof of service of summons or notice
13C Application of other laws
Division 6—Setting aside etc. of conviction or order on application of Commissioner
13CA Setting aside etc. of conviction or order on application of Commissioner
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Part IIIA—Co operation between Commonwealth and State taxation authorities
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Division 1—Interpretation
13D Interpretation
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Division 2—Trans border investigations
13E State taxation officers may refer matters to Commissioner for investigation
13F Access to documents etc.
13G Commissioner may obtain information and evidence
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Division 4—Certification by State taxation officer of copies of, and extracts from, documents
13K Certification by State taxation officer of copies of, and extracts from, documents
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Division 5—Australian Taxation Office may perform functions under State/Territory debits tax laws
13L Australian Taxation Office may perform functions under State/Territory debits tax laws
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Part IVA—Departure from Australia of certain tax debtors
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Division 1—Interpretation
14Q Interpretation
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Division 2—Prohibition and authorisation of departure of certain tax debtors
14R Departure from Australia of certain tax debtors prohibited
14S Departure prohibition orders
14T Revocation and variation of departure prohibition orders
14U Departure authorisation certificates
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Division 3—Appeals from, and review of, decisions of the Commissioner
14V Appeals to courts against making of departure prohibition orders
14W Jurisdiction of courts
14X Orders of court on appeal
14Y Applications for review of certain decisions
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Division 4—Enforcement
14Z Powers of authorised officers
14ZA Certain tax debtors to produce authority to depart etc.
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Part IVC—Taxation objections, reviews and appeals
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Division 1—Introduction
14ZL Part applies to taxation objections
14ZM Division 2—Interpretive
14ZN Division 3—Taxation objections
14ZO Division 4—Tribunal review
14ZP Division 5—Federal Court appeals
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Division 2—Interpretive provisions
14ZQ General interpretation provisions
14ZR Taxation decisions covered by single notice to be treated as single decision
14ZS Ineligible income tax remission decisions
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Division 3—Taxation objections
14ZU How taxation objections are to be made
14ZV Limited objection rights in the case of certain amended taxation decisions
14ZVA Limited objection rights because of other objections
14ZVB Objections relating to excess concessional contributions
14ZVC Objections relating to non concessional contributions
14ZW When taxation objections are to be made
14ZX Commissioner to consider applications for extension of time
14ZY Commissioner to decide taxation objections
14ZYA Person may require Commissioner to make an objection decision
14ZYB Requiring Commissioner to make a private ruling
14ZZ Person may seek review of, or appeal against, Commissioner’s decision
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Division 4—AAT review of objection decisions and extension of time refusal decisions
14ZZA Modified AAT Act to apply
14ZZB Sections 27, 28, 41 and 44A of the AAT Act not to apply to certain decisions
14ZZC Modification of section 29 of the AAT Act
14ZZD Modification of section 30 of the AAT Act
14ZZE Hearings before Tribunal to be held in private if applicant so requests
14ZZF Modification of section 37 of the AAT Act
14ZZG Modification of section 38 of the AAT Act
14ZZH Modification of section 41 of the AAT Act
14ZZJ Modification of section 43 of the AAT Act
14ZZK Grounds of objection and burden of proof
14ZZL Implementation of Tribunal decisions
14ZZM Pending review not to affect implementation of taxation decisions
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Division 5—Court appeals against objection decisions
14ZZN Time limit for appeals
14ZZO Grounds of objection and burden of proof
14ZZP Order of court on objection decision
14ZZQ Implementation of court order in respect of objection decision
14ZZR Pending appeal not to affect implementation of taxation decisions
14ZZS Transfer of certain proceedings to Federal Circuit and Family Court of Australia (Division 1)
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Part IVD—Protection for whistleblowers
14ZZT Disclosures qualifying for protection under this Part
14ZZU Eligible whistleblowers
14ZZV Eligible recipients
14ZZW Confidentiality of whistleblower’s identity
14ZZX Disclosure that qualifies for protection not actionable etc.
14ZZY Victimisation prohibited
14ZZZ Compensation and other remedies—circumstances in which an order may be made
14ZZZAA Detriment
14ZZZA Compensation and other remedies—orders that may be made
14ZZZB Identifying information not to be disclosed etc. to courts or tribunals
14ZZZC Costs only if proceedings instituted vexatiously etc.
14ZZZD Interaction between civil proceedings and criminal offences
14ZZZE Compensation for acquisition of property
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Part V—Miscellaneous
15 Appearance by Commissioner etc.
15A Certification by Commissioner of copies of, and extracts from, documents
15B Recoverable advances
15C Recoverable payments
15D Reports about recoverable advances and recoverable payments
16 Payments out of Consolidated Revenue Fund
16A Regulations may provide for methods of payment of tax liabilities etc.
16B Certain liabilities to be reduced to nearest multiple of 5 cents
17 Powers of taxation officers in relation to references to currency etc.
17A Powers of Federal Court and Federal Circuit and Family Court of Australia (Division 2) in respect of taxation matters
18 Regulations
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Schedule 1—Collection and recovery of income tax and other liabilities
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Chapter 2—Collection, recovery and administration of income tax
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Part 2 1—Introduction to the Pay as you go (PAYG) system
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Division 6—Guide to Parts 2 5 and 2 10
6 1 What Parts 2 5 and 2 10 are about
6 5 The Pay as you go (PAYG) system
6 10 How the amounts collected are dealt with
Part 2 5—Pay as you go (PAYG) withholding
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Division 10—Guide to Part 2 5
10 1 What this Part is about
10 5 Summary of withholding payments
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Division 11—Preliminary matters
11 1 Object of this Part
11 5 Constructive payment
Division 12—Payments from which amounts must be withheld
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Subdivision 12 A—General rules
12 1 General exceptions
12 5 What to do if more than one provision requires a withholding
12 7 Division does not apply to alienated personal services payments
12 10 Division does not apply to non cash benefits
12 20 Application of Division and regulations to non share dividends
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Subdivision 12 B—Payments for work and services
12 35 Payment to employee
12 40 Payment to company director
12 45 Payment to office holder
12 47 Payment to religious practitioners
12 50 Return to work payment
12 55 Voluntary agreement to withhold
12 60 Payment under labour hire arrangement, or specified by regulations
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Subdivision 12 C—Payments for retirement or because of termination of employment
12 80 Superannuation income streams and annuities
12 85 Superannuation lump sums and payments for termination of employment
12 90 Unused leave payments
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Subdivision 12 D—Benefit and compensation payments
12 110 Social Security or other benefit payment
12 115 Commonwealth education or training payment
12 120 Compensation, sickness or accident payment
Subdivision 12 E—Payments where TFN or ABN not quoted
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Payment in respect of investment
12 140 Recipient does not quote tax file number
12 145 Investor becoming presently entitled to income of a unit trust
12 150 Limited application of section 12 140 to payment under financial arrangement
12 152 Limited application of section 12 140 to payment covered by section 12A 205
12 155 When investor may quote ABN as alternative
12 160 Investment body unaware that exemption from quoting TFN has stopped applying
12 165 Exception for fully franked dividend
12 170 Exception for payments below thresholds set by regulations
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Payment of income of closely held trust where TFN not quoted
12 175 Trustee distributes income of closely held trust
12 180 Beneficiary becomes presently entitled to income of closely held trust
12 185 Exception for payments below thresholds set by regulations
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Payment for a supply
12 190 Recipient does not quote ABN
Subdivision 12 F—Dividend, interest and royalty payments
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Dividends
12 210 Dividend payment to overseas person
12 215 Dividend payment received for foreign resident
12 220 Application to part of a dividend
12 225 Application to distribution by a liquidator or other person
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Interest
12 245 Interest payment to overseas person
12 250 Interest payment received for foreign resident
12 255 Interest payment derived by lender in carrying on business through overseas permanent establishment
12 260 Lender to notify borrower if interest derived through overseas permanent establishment
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Royalties
12 280 Royalty payment to overseas person
12 285 Royalty payment received for foreign resident
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General
12 300 Limits on amount withheld under this Subdivision
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Subdivision 12 FA—Departing Australia superannuation payments
12 305 Departing Australia superannuation payment
12 310 Limits on amount withheld under this Subdivision
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Subdivision 12 FAA—Excess untaxed roll over amount
12 312 Untaxed roll over superannuation benefits
12 313 Limits on amount withheld under this Subdivision
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Subdivision 12 FB—Payments to foreign residents etc.
12 315 Payment to foreign resident etc.
12 317 Payment received for foreign resident etc.
12 319 Exemptions from withholding obligations under this Subdivision
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Subdivision 12 FC—Labour mobility programs
12 319A Payment to employee
Subdivision 12 G—Payments in respect of mining on Aboriginal land, and natural resources
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Mining on Aboriginal land
12 320 Mining payment
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Natural resources
12 325 Natural resource payment
12 330 Payer must ask Commissioner how much to withhold
12 335 Commissioner may exempt from section 12 330, subject to conditions
Subdivision 12 H—Distributions of withholding MIT income
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Guide to Subdivision 12 H
12 375 What this Subdivision is about
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Operative provisions
12 383 Meaning of withholding MIT
12 385 Withholding by withholding MITs
12 390 Withholding by custodians and other entities
12 395 Requirement to give notice or make information available
12 405 Meaning of fund payment—general case
12 410 Entity to whom payment is made
12 415 Failure to give notice or make information available: administrative penalty
12 420 Agency rules
12 425 Meaning of clean building managed investment trust
12 430 Meaning of clean building
12 435 Meaning of non concessional MIT income
12 436 Meaning of asset entity, operating entity, cross staple arrangement and stapled entity
12 437 Meaning of MIT cross staple arrangement income
12 438 MIT cross staple arrangement income—de minimis exception
12 439 MIT cross staple arrangement income—approved economic infrastructure facility exception
12 440 Transitional—MIT cross staple arrangement income
12 441 Integrity rule—concessional cross staple rent cap
12 442 Meaning of excepted MIT CSA income
12 443 Concessional cross staple rent cap—existing lease with specified rent or rent method
12 444 Concessional cross staple rent cap—general
12 445 Asset entity to allocate deductions first against rental income that is not MIT cross staple arrangement income
12 446 Meaning of MIT trading trust income
12 447 Transitional—MIT trading trust income
12 448 Meaning of MIT agricultural income, Australian agricultural land for rent and Division 6C land
12 449 Transitional—MIT agricultural income
12 450 Meaning of MIT residential housing income
12 451 Transitional—MIT residential housing income
12 452 Meaning of residential dwelling asset
12 453 MIT agricultural income and MIT residential housing income—capital gains in relation to membership interests
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Subdivision 12 J—FHSS released amounts
12 460 FHSS released amounts
Division 12A—Distributions by AMITs (including deemed payments)
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Guide to Division 12A
12A 1 What this Division is about
Subdivision 12A A—Distributions by AMITs relating to dividend, interest and royalties
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Guide to Subdivision 12A A
12A 5 What this Subdivision is about
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Operative provisions
12A 10 Deemed payments—no obligation to withhold under Subdivision 12 F (dividend, interest and royalty payments)
12A 15 Dividend, interest or royalty payments relating to AMIT—requirement to give notice or make information available
12A 20 Failure to give notice or make information available under section 12A 15: administrative penalty
12A 25 Meaning of AMIT DIR payment
12A 30 Meaning of AMIT dividend payment
12A 35 Meaning of AMIT interest payment
12A 40 Meaning of AMIT royalty payment
Subdivision 12A B—Distributions by AMITs relating to Subdivision 12 H fund payments
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Guide to Subdivision 12A B
12A 100 What this Subdivision is about
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Operative provisions
12A 105 Deemed payments—no obligation to withhold under Subdivision 12 H
12A 110 Meaning of fund payment—AMITs
Subdivision 12A C—Deemed payments by AMITs etc.
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Guide to Subdivision 12A C
12A 200 What this Subdivision is about
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Operative provisions
12A 205 Issue of AMMA statement etc. deemed to be payment
12A 210 Post AMMA actual payment and pre AMMA actual payment in respect of deemed payment
12A 215 AMIT payment to the Commissioner in respect of deemed payments to offshore entities etc.
12A 220 Custodian payment to the Commissioner in respect of deemed payments to offshore entities etc.
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Division 13—Alienated personal services payments
13 1 Object of this Division
13 5 Payment to the Commissioner in respect of alienated personal services payments
13 10 Alienated personal services payments
13 15 Personal services payment remitters
13 20 Time for payments to Commissioner for alienated personal services payments made during 2000 01
Division 14—Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner
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Subdivision 14 A—Non cash benefits
14 1 Object of this Subdivision
14 5 Provider of non cash benefit must pay amount to the Commissioner if payment would be subject to withholding
14 10 Dividend, interest or royalty received, for a foreign resident, in the form of a non cash benefit
14 15 Payer can recover amount paid to the Commissioner
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Subdivision 14 B—Accruing gains
14 50 Object of this Subdivision
14 55 Liability for TFN withholding tax
14 60 Investment body may recover TFN withholding tax from investor
14 65 Application of rules in Division 18
14 75 Overpayment of TFN withholding tax
14 85 Other laws do not exempt from TFN withholding tax
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Subdivision 14 C—Shares and rights under employee share schemes
14 155 Liability for TFN withholding tax (ESS)
14 160 Employer may give individual tax file numbers to provider
14 165 Provider may recover TFN withholding tax (ESS) from individual
14 170 Application of rules in Division 18
14 175 Overpayment of TFN withholding tax (ESS)
14 180 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
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Subdivision 14 D—Capital proceeds involving foreign residents and taxable Australian property
14 200 Certain acquisitions of taxable Australian property from foreign residents
14 205 Effect of look through earnout rights
14 210 Whether an entity is a relevant foreign resident
14 215 Excluded transactions
14 220 Commissioner clearance certificates
14 225 Entity declarations
14 230 Administrative penalties for false or misleading declarations
14 235 Varying amounts to be paid to the Commissioner
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Subdivision 14 E—GST payable on taxable supplies of certain real property
14 250 Recipients of certain taxable supplies of real property must pay amounts to Commissioner
14 255 Notification by suppliers of residential premises etc.
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Division 15—Working out the amount to withhold
15 1 What this Division is about
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Subdivision 15 A—Working out how much to withhold
15 10 How much to withhold
15 15 Variation of amounts required to be withheld
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Subdivision 15 B—Withholding schedules and regulations
15 25 Commissioner’s power to make withholding schedules
15 30 Matters to be considered when making withholding schedules
15 35 Regulations about withholding
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Subdivision 15 C—Declarations
15 50 Declarations
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Division 16—Payer’s obligations and rights
16 1 What this Division is about
Subdivision 16 A—To withhold
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When to withhold
16 5 When to withhold an amount
16 7 Treat entity obliged to pay under Subdivision 12A C as having withheld amount under Division 12
16 20 Payer discharged from liability to recipient for amount withheld
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Penalties for not withholding
16 25 Failure to withhold: offence
16 30 Failure to withhold: administrative penalty for entity other than exempt Australian government agency
16 35 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment other than dividend, interest or royalty
16 40 Failure to withhold: administrative penalty for exempt Australian government agency in relation to dividend, interest or royalty payment
16 43 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment to foreign resident etc.
Subdivision 16 B—To pay withheld amounts to the Commissioner
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When and how to pay amounts to the Commissioner
16 70 Entity to pay amounts to Commissioner
16 75 When amounts must be paid to Commissioner
16 80 Penalty for failure to pay within time
16 85 How amounts are to be paid
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Who is a large, medium or small withholder
16 95 Meaning of large withholder
16 100 Meaning of medium withholder
16 105 Meaning of small withholder
16 110 Commissioner may vary withholder’s status downwards
16 115 Commissioner may vary withholder’s status upwards
Subdivision 16 BA—To be registered
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Registration of withholders
16 140 Withholders must be registered
16 141 Registration and cancellation
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Branch registration
16 142 Branches may be registered
16 143 Separate amounts for entities and branches
16 144 Cancellation of branch registration
16 145 Effect on branches of cancelling the entity’s registration
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Registration of employers of working holiday makers
16 146 Employers of working holiday makers must be registered
16 147 Registering employers of working holiday makers
16 148 Cancelling the registration of employers of working holiday makers
Subdivision 16 C—To provide information
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To the Commissioner
16 150 Commissioner must be notified of amounts
16 152 Annual reports—Withholding payments covered by section 12 175
16 153 Annual reports—other payments
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To recipients of withholding payments
16 155 Annual payment summary
16 156 Annual payment summary for sections 12 175 and 12 180
16 157 Payment summary for Subdivision 12 H
16 160 Part year payment summary
16 165 Payment summaries for superannuation lump sums and payments for termination of employment
16 166 Payment summary for a departing Australia superannuation payment
16 167 Payment summary for payment to recipient who does not quote ABN
16 170 Form and content of payment summary
16 175 Penalty for not providing payment summary
16 180 Commissioner may exempt entity from giving payment summary
16 182 Definition of reportable employer superannuation contribution
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Subdivision 16 D—Additional rights and obligations of entity that makes a payment
16 195 Payer’s right to recover amounts of penalty: certain withholding taxes
Division 18—Recipient’s entitlements and obligations
Subdivision 18 A—Crediting withheld amounts
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Guide to Subdivision 18 A
18 1 What this Subdivision is about
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General exception
18 5 No credit for refunded amount
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Entitlement to credits: income tax liability
18 10 Application of sections 18 15, 18 20 and 18 25
18 15 Tax credit for recipient of withholding payments
18 20 Tax credit where recipient is a partnership
18 25 Tax credit where recipient is a trust
18 27 Tax credit for alienated personal services payments
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Entitlement to credits: dividend, interest or royalty, amount attributable to fund payment or labour mobility program
18 30 Credit: dividend, interest or royalty
18 32 Credit: amount attributable to fund payment
18 33 Credit: labour mobility programs
18 35 Credit: penalty under section 12 415, 16 30, 16 35 or 16 40 or related general interest charge
18 40 Credit: liability under Part 4 25
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Entitlement to credit: departing Australia superannuation payment
18 42 Credit—departing Australia superannuation payment
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Entitlement to credit: mining payment
18 45 Credit—mining payment
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Entitlement to credit: Petroleum resource rent tax
18 55 Credit—Natural resource payments
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Entitlement to credit: taxable supply of real property
18 60 Credit—payment relating to taxable supply of real property
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Subdivision 18 B—Refund of certain withheld amounts
18 65 Refund of withheld amounts by the payer to the recipient
18 70 Refund of withheld amounts by the Commissioner to the recipient
18 80 Refund by Commissioner of amount withheld from payment in respect of investment
18 85 Refund by Commissioner of amount withheld from payment in respect of supply of real property
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Subdivision 18 C—Recipient’s obligations
18 100 Obligation to keep payment summary
Subdivision 18 D—Directors etc. of non complying companies
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Object of Subdivision
18 120 Object of Subdivision
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PAYG withholding non compliance tax
18 125 Directors of non complying companies
18 130 Directors of non complying companies—tax reduced in certain circumstances
18 135 Associates of directors of non complying companies
18 140 Notices
18 145 When PAYG withholding non compliance tax must be paid
18 150 General interest charge payable on unpaid PAYG withholding non compliance tax
18 155 Validity of decisions and evidence
18 160 Rights of indemnity and contribution
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Credits for later compliance
18 165 Credits for later compliance—scope
18 170 Credits for later compliance—Commissioner must give notice in certain circumstances
18 175 Credits for later compliance—Commissioner may give notice
18 180 Effect of earlier credits
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Other provisions
18 185 When Commissioner may give notice
18 190 Review of decisions
Division 20—Other matters
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Subdivision 20 B—Offences
20 35 Offences
20 40 Joining of charges
20 45 Offences that would otherwise be committed by a partnership or unincorporated company
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Subdivision 20 D—Review of decisions
20 80 Reviewable decisions
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Division 21—Entitlements relating to insolvent ADIs and general insurers
21 1 What this Division is about
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Subdivision 21 A—Treatment of some payments by APRA
21 5 APRA treated like ADI or general insurance company
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Volume 2
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Schedule 1—Collection and recovery of income tax and other liabilities
Chapter 2—Collection, recovery and administration of income tax
Part 2 10—Pay as you go (PAYG) instalments
Division 45—Instalment payments
45 1 What this Division is about
Subdivision 45 A—Basic rules
45 5 Object of this Part
45 10 Application of Part
45 15 Liability for instalments
45 20 Information to be given to the Commissioner by certain payers
45 25 Penalty for failure to notify Commissioner
45 30 Credit for instalments payable
Subdivision 45 B—When instalments are due
45 50 Liability to pay instalments
45 60 Meaning of instalment quarter
45 61 When quarterly instalments are due—payers of quarterly instalments
45 65 Meaning of instalment month
45 67 When monthly instalments are due—payers of monthly instalments
45 70 When annual instalments are due
45 72 Means of payment of instalment
45 75 Instalments recoverable in same way as income tax
45 80 General interest charge on late payment
45 90 Commissioner may withdraw instalment rate
Subdivision 45 C—Working out instalment amounts
45 110 How to work out amount of quarterly instalment on instalment income basis
45 112 Amount of instalment for quarterly payer who pays on basis of GDP adjusted notional tax
45 114 How to work out amount of monthly instalment
45 115 How to work out amount of annual instalment
45 120 Meaning of instalment income
Subdivision 45 D—Quarterly payers
45 125 Quarterly payer who pays instalments on the basis of instalment income
45 130 Quarterly payer who pays on the basis of GDP adjusted notional tax
45 132 Quarterly payer who pays 4 instalments annually on the basis of GDP adjusted notional tax
45 134 Quarterly payer who pays 2 instalments annually on the basis of GDP adjusted notional tax
Subdivision 45 DA—Monthly payers
45 136 Monthly payer
45 138 Monthly payer requirement
Subdivision 45 E—Annual payers
When you start and stop being an annual payer
45 140 Choosing to pay annual instalments
45 145 Meaning of instalment group
45 150 Entity stops being annual payer if involved with GST registration or instalment group
45 155 Entity stops being annual payer if notional tax is $8,000 or more, or entity chooses to pay quarterly
45 160 Head company of a consolidated group stops being annual payer
Subdivision 45 F—Varying the instalment rate for quarterly or monthly payers who pay on the basis of instalment income
45 200 Application
45 205 Choosing a varied instalment rate
45 210 Notifying Commissioner of varied instalment rate
45 215 Credit on using varied rate in certain cases
Subdivision 45 G—General interest charge payable in certain cases if instalments are too low
45 225 Effect of Subdivision in relation to monthly payers
45 230 Liability to GIC on shortfall in quarterly instalment worked out on the basis of varied rate
45 232 Liability to GIC on shortfall in quarterly instalment worked out on the basis of estimated benchmark tax
45 233 Reduction in GIC liability under section 45 232 if shortfall is made up in later instalment
45 235 Liability to GIC on shortfall in annual instalment
45 240 Commissioner may remit general interest charge
Subdivision 45 H—Partnership income
45 260 Instalment income for a period in which you are in a partnership
Subdivision 45 I—Trust income included in instalment income of beneficiary
45 280 Instalment income for a period in which you are a beneficiary of a trust
45 285 Instalment income includes distributions by certain resident unit trusts
45 286 Instalment income includes distributions by certain managed investment trusts
45 287 When trusts are disqualified due to concentrated ownership
45 288 Resident investment trusts for beneficiaries who are absolutely entitled
45 290 Exceptions to exclusion of trust capital gains from beneficiary’s instalment income
Subdivision 45 J—How Commissioner works out your instalment rate and notional tax
45 320 Working out instalment rate
45 325 Working out your notional tax
45 330 Working out your adjusted taxable income
45 335 Working out your adjusted withholding income
45 340 Adjusted tax on adjusted taxable income or on adjusted withholding income
Subdivision 45 K—How Commissioner works out your benchmark instalment rate and benchmark tax
45 355 When Commissioner works out benchmark instalment rate and benchmark tax
45 360 How Commissioner works out benchmark instalment rate
45 365 Working out your benchmark tax
45 370 Working out your adjusted assessed taxable income for the variation year
45 375 Adjusted assessed tax on adjusted assessed taxable income
Subdivision 45 L—How Commissioner works out amount of quarterly instalment on basis of GDP adjusted notional tax
45 400 Working out amount of instalment—payers of 4 quarterly instalments
45 402 Working out amount of instalment—payers of 2 quarterly instalments
45 405 Working out your GDP adjusted notional tax
Subdivision 45 M—How amount of quarterly instalment is worked out on basis of your estimate of your benchmark tax
45 410 Working out amount of instalment—payers of 4 quarterly instalments
45 412 Working out amount of instalment—payers of 2 quarterly instalments
45 415 Estimating your benchmark tax
45 420 Credit in certain cases where amount of instalment is nil
Subdivision 45 N—How this Part applies to the trustee of a trust
Trustees to whom this Part applies
45 450 Trustees to whom a single instalment rate is given
45 455 Trustees to whom several instalment rates are given
45 460 Rest of Subdivision applies only to multi rate trustees
45 465 Meaning of instalment income
45 468 Multi rate trustee may pay quarterly instalments
How Commissioner works out instalment rate and notional tax for a multi rate trustee
45 470 Working out instalment rate
45 473 Commissioner must notify you of notional tax
45 475 Working out your notional tax
45 480 Working out your adjusted taxable income
45 483 Meaning of reduced beneficiary’s share and reduced no beneficiary’s share
45 485 Working out your adjusted withholding income
How Commissioner works out benchmark instalment rate and benchmark tax for a multi rate trustee
45 525 When Commissioner works out benchmark instalment rate and benchmark tax
45 530 How Commissioner works out benchmark instalment rate
45 535 Working out your benchmark tax
Subdivision 45 P—Anti avoidance rules
45 595 Object of this Subdivision
45 597 Effect of Subdivision in relation to instalment months
45 600 General interest charge on tax benefit relating to instalments
45 605 When do you get a tax benefit from a scheme?
45 610 What is your tax position for an income year?
45 615 What is your hypothetical tax position for an income year?
45 620 Amount on which GIC is payable, and period for which it is payable
45 625 Credit if you also got a tax detriment from the scheme
45 630 When do you get a tax detriment from a scheme?
45 635 No tax benefit or detriment results from choice for which income tax law expressly provides
45 640 Commissioner may remit general interest charge in special cases
Subdivision 45 Q—General rules for consolidated groups
Guide to Subdivision 45 Q
45 700 What this Subdivision is about
Application of Subdivision
45 703 Effect of this Subdivision and Subdivision 45 R in relation to monthly payers
45 705 Application of Subdivision to head company
Usual operation of this Part for consolidated group members
45 710 Single entity rule
45 715 When instalments are due—modification of section 45 61
45 720 Head company cannot be an annual payer—modification of section 45 140
Membership changes
45 740 Change of head company
45 755 Entry rule (for an entity that becomes a subsidiary member of a consolidated group)
45 760 Exit rule (for an entity that ceases to be a subsidiary member of a consolidated group)
45 775 Commissioner’s power to work out different instalment rate or GDP adjusted notional tax
Subdivision 45 R—Special rules for consolidated groups
Guide to Subdivision 45 R
45 850 What this Subdivision is about
Operative provisions
45 855 Section 701 1 disregarded for certain purposes
45 860 Member having a different instalment period
45 865 Credit rule
45 870 Head company’s liability to GIC on shortfall in quarterly instalment
45 875 Other rules about the general interest charge
45 880 Continued application of Subdivision 45 Q to the head company of an acquired group
45 885 Early application of Subdivision 45 Q to the head company of a new group
Subdivision 45 S—MEC groups
Guide to Subdivision 45 S
45 900 What this Subdivision is about
Preliminary
45 905 Objects of Subdivision
General modification rules
45 910 Extended operation of Part to cover MEC groups
Extended operation of Subdivision 45 Q
45 913 Sections 45 705 and 45 740 do not apply to members of MEC groups
45 915 Application of Subdivision 45 Q to provisional head company
45 917 Assumption for applying section 45 710 (single entity rule)
45 920 Change of provisional head company
45 922 Life insurance company
Extended operation of Subdivision 45 R
45 925 Additional modifications of sections 45 855 and 45 860
45 930 Modifications of sections 45 865 and 45 870 and a related provision
45 935 Additional modifications of section 45 885
Part 2 15—Returns and assessments
Division 70—Tax receipts
70 1 What this Division is about
Subdivision 70 A—Tax receipts
70 5 Tax receipt to be provided to certain individual taxpayers
Part 2 30—Collecting Medicare levy with income tax
Division 90—Medicare levy and Medicare levy surcharge
Subdivision 90 A—Treatment like income tax
90 1 Laws apply in relation to Medicare levy and Medicare levy surcharge as they apply in relation to income tax
Part 2 35—Excess superannuation contributions
Division 97—Excess contributions determinations
Subdivision 97 A—Excess concessional contributions determinations
Guide to Subdivision 97 A
97 1 What this Subdivision is about
Operative provisions
97 5 Determination of excess concessional contributions
97 10 Review
Subdivision 97 B—Excess non concessional contributions determinations
Guide to Subdivision 97 B
97 20 What this Subdivision is about
Operative provisions
97 25 Excess non concessional contributions determinations
97 30 Associated earnings
97 35 Review
Chapter 3—Collection, recovery and administration of other taxes
Part 3 10—Indirect taxes
Division 105—General rules for indirect taxes
105 1 What this Division is about
Subdivision 105 D—General interest charge and penalties
105 80 General interest charge
105 85 Amending Acts cannot impose penalties or general interest charge earlier than 28 days after Royal Assent
Subdivision 105 F—Indirect tax refund schemes
105 120 Refund scheme—defence related international obligations
105 125 Refund scheme—international obligations
Subdivision 105 G—Other administrative provisions
105 145 Commissioner must give things in writing
Division 110—Goods and services tax
110 1 What this Division is about
Subdivision 110 F—Review of GST decisions
110 50 Reviewable GST decisions
Division 111—Wine tax and luxury car tax
111 1 What this Division is about
Subdivision 111 C—Review of wine tax decisions
111 50 Reviewable wine tax decisions
Subdivision 111 D—Effect on contracts from amendments to laws
111 60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws
Division 112—Fuel tax
112 1 What this Division is about
Subdivision 112 E—Review of fuel tax decisions
112 50 Reviewable fuel tax decisions
Part 3 15—Major bank levy
Division 115—General provisions relating to the major bank levy
115 1 What this Division is about
115 5 Returns
115 10 When major bank levy is due and payable
Division 117—Anti avoidance
117 1 What this Division is about
Subdivision 117 A—Application of this Division
117 5 Object of this Division
117 10 Application of this Division
117 15 Meaning of MBL benefit
117 20 Matters to be considered in determining purpose
Subdivision 117 B—Commissioner may negate effects of schemes for MBL benefits
117 25 Commissioner may negate entity’s MBL benefits
117 30 Determination has effect according to its terms
117 35 Commissioner may disregard scheme in making determinations
117 40 One determination may cover several quarters etc.
117 45 Commissioner must give copy of determination to entity affected
117 50 Objections
Part 3 17—Laminaria and Corallina decommissioning levy
Division 125—General provisions relating to Laminaria and Corallina decommissioning levy
125 1 What this Division is about
Operative provisions
125 5 Returns
125 10 When Laminaria and Corallina decommissioning levy and related charges are due and payable
125 15 Assessments of Laminaria and Corallina decommissioning levy
Part 3 20—Superannuation
Division 131—Releasing money from superannuation
Subdivision 131 A—Releasing money from superannuation
Guide to Subdivision 131 A
131 1 What this Subdivision is about
Requesting a release authority
131 5 Requesting the release of amounts from superannuation interests
131 10 Restrictions on the total amount you can request to be released
Issuing a release authority to superannuation provider
131 15 Issuing release authorities
131 20 Amount to be stated in a release authority
131 25 Contents of a release authority
131 30 Varying and revoking a release authority
Complying with a release authority
131 35 Obligations of superannuation providers
131 40 Voluntary compliance with a release authority relating to defined benefit interests
131 45 Meaning of maximum available release amount
131 50 Notifying Commissioner
131 55 Notifying you
131 60 Compensation for acquisition of property
Consequences of releasing amounts
131 65 Entitlement to credits
131 70 Interest for late payments of money received by the Commissioner in accordance with release authority
131 75 Income tax treatment of amounts released—proportioning rule does not apply
Division 133—Division 293 tax
133 1 What this Division is about
Subdivision 133 A—Deferral determination
Guide to Subdivision 133 A
133 5 What this Subdivision is about
Operative provisions
133 10 Determination of tax that is deferred to a debt account
133 15 Defined benefit tax
133 20 How to attribute the defined benefit tax to defined benefit interests
133 25 Determination reducing tax deferred to a debt account
133 30 General provisions applying to determinations under this Subdivision
Subdivision 133 B—Debt account
Guide to Subdivision 133 B
133 55 What this Subdivision is about
Operative provisions
133 60 Debt account to be kept for deferred tax
133 65 Interest on debt account balance
133 70 Voluntary payments
133 75 Commissioner must notify superannuation provider of debt account
Subdivision 133 C—Compulsory payment
Guide to Subdivision 133 C
133 100 What this Subdivision is about
Debt account discharge liability
133 105 Liability to pay debt account discharge liability
133 110 When debt account discharge liability must be paid
133 115 General interest charge
133 120 Meaning of debt account discharge liability
133 125 Notice of debt account discharge liability
End benefit
133 130 Meaning of end benefit
133 135 Superannuation provider may request debt account status
133 140 End benefit notice—superannuation provider
133 145 End benefit notice—material changes or omissions
Division 135—Releasing money from superannuation
135 1 What this Division is about
Subdivision 135 A—When the Commissioner must issue a release authority
Guide to Subdivision 135 A
135 5 What this Subdivision is about
Operative provisions
135 10 Release authorities
Subdivision 135 B—When a release authority can be given to a superannuation provider
Guide to Subdivision 135 B
135 35 What this Subdivision is about
Operative provisions
135 40 When you may give release authority to superannuation provider
Subdivision 135 C—Release of superannuation money under a release authority
Guide to Subdivision 135 C
135 70 What this Subdivision is about
Operative provisions
135 75 Requirement for superannuation provider to release money
135 80 Compensation for acquisition of property
135 85 Release amount
135 90 How the Commissioner applies amounts received under a release authority
135 95 Defined benefit interests—releasing amounts to pay debt account discharge liability
135 100 Income tax treatment of amounts released—proportioning rule does not apply
Division 136—Transfer balance cap
136 1 What this Division is about
Subdivision 136 A—Excess transfer balance determinations
Guide to Subdivision 136 A
136 5 What this Subdivision is about
Operative provisions
136 10 Excess transfer balance determination
136 15 Review
136 20 Electing to commute a different superannuation income stream
136 25 Notifying Commissioner of transfer balance debits
Subdivision 136 B—Commutation authorities
Guide to Subdivision 136 B
136 50 What this Subdivision is about
Obligations of Commissioner
136 55 Issuing of commutation authorities
136 60 Varying and revoking a commutation authority
136 65 Issuing further commutation authorities
136 70 Notifying of non commutable excess transfer balance
Obligations of superannuation income stream providers
136 80 Obligations on superannuation income stream providers
136 85 Notifying the Commissioner
136 90 Notifying you
Division 138—First home super saver scheme
138 1 What this Division is about
Subdivision 138 A—First home super saver determination
Guide to Subdivision 138 A
138 5 What this Subdivision is about
Operative provisions
138 10 First home super saver determination
138 15 Review
Subdivision 138 B—FHSS maximum release amount
Guide to Subdivision 138 B
138 20 What this Subdivision is about
Operative provisions
138 25 FHSS maximum release amount
138 30 FHSS releasable contributions amount
138 35 Eligible contributions
138 40 Associated earnings
Part 3 30—Diverted profits tax
Division 145—Assessments of diverted profits tax
145 1 What this Division is about
145 5 DPT assessments—modified application of Division 155
145 10 When DPT assessments can be made
145 15 Period of review of DPT assessments
145 20 Review of assessments
145 25 Restricted DPT evidence
Chapter 4—Generic assessment, collection and recovery rules
Part 4 1—Returns and assessments
Division 155—Assessments
155 1 What this Division is about
Subdivision 155 A—Making assessments
155 5 Commissioner may make assessment
155 10 Commissioner must give notice of assessment
155 15 Self assessment
155 20 Assessment of indirect tax on importations and customs dealing
155 25 Special assessment
155 30 Delays in making assessments
Subdivision 155 B—Amending assessments
When Commissioner may amend assessments
155 35 Amendment during period of review
155 40 Amendment during period of review—certain applications taken to be notices
155 45 Amendment on application
155 50 Amendment to give effect to private ruling
155 55 Amendment to give effect to certain anti avoidance declarations
155 60 Amendment because of review, objection or fraud
Special rules about amending amended assessments
155 65 Amending amended assessments
155 70 Refreshed period of review
General rules
155 75 Refunds of amounts overpaid
155 80 Amended assessments are assessments
Subdivision 155 C—Validity and review of assessments
155 85 Validity of assessment
155 90 Review of assessments
Subdivision 155 D—Miscellaneous
155 95 Entities
Part 4 15—Collection and recovery of tax related liabilities and other amounts
Division 250—Introduction
Subdivision 250 A—Guide to Part 4 15
250 1 What this Part is about
250 5 Some important concepts about tax related liabilities
250 10 Summary of tax related liabilities
Subdivision 250 B—Object of this Part
250 25 Object
Division 255—General rules about collection and recovery
Subdivision 255 A—Tax related liabilities
255 1 Meaning of tax related liability
255 5 Recovering a tax related liability that is due and payable
Subdivision 255 B—Commissioner’s power to vary payment time
255 10 To defer the payment time
255 15 To permit payments by instalments
255 20 To bring forward the payment time in certain cases
Subdivision 255 C—Service of documents if person absent from Australia or cannot be found
Guide to Subdivision 255 C
255 35 What this Subdivision is about
Operative provisions
255 40 Service of documents if person absent from Australia or cannot be found
Subdivision 255 D—Security deposits
255 100 Commissioner may require security deposit
255 105 Notice of requirement to give security
255 110 Offence
255 115 Order to comply with requirement
255 120 Offence
Division 260—Special rules about collection and recovery
260 1 What this Division is about
Subdivision 260 A—From third party
260 5 Commissioner may collect amounts from third party
260 10 Notice to Commonwealth, State or Territory
260 15 Indemnity
260 20 Offence
Subdivision 260 B—From liquidator
260 40 Subdivision does not apply to superannuation guarantee charge
260 45 Liquidator’s obligation
260 50 Offence
260 55 Joint liability of 2 or more liquidators
260 60 Liquidator’s other obligation or liability
Subdivision 260 C—From receiver
260 75 Receiver’s obligation
260 80 Offence
260 85 Joint liability of 2 or more receivers
260 90 Receiver’s other obligation or liability
Subdivision 260 D—From agent winding up business for foreign resident principal
260 105 Obligation of agent winding up business for foreign resident principal
260 110 Offence
260 115 Joint liability of 2 or more agents
260 120 Agent’s other obligation or liability
Subdivision 260 E—From deceased person’s estate
260 140 Administered estate
260 145 Unadministered estate
260 150 Commissioner may authorise amount to be recovered
Division 263—Mutual assistance in the administration of foreign tax laws
Subdivision 263 A—Foreign revenue claims
Guide to Subdivision 263 A
263 5 What this Subdivision is about
Operative provisions
263 10 Meaning of foreign revenue claim
263 15 Requirements for foreign revenue claims
263 20 Foreign Revenue Claims Register
263 25 Registering claims
263 30 When amount is due and payable
263 35 Amending the Register etc.
263 40 Payment to competent authority
Subdivision 263 B—Service of documents in Australia on behalf of foreign revenue authorities
Guide to Subdivision 263 B
263 55 What this Subdivision is about
Operative provisions
263 60 Meaning of foreign service of document request
263 65 Service of document subject to foreign service of document request
Division 265—Other matters
Subdivision 265 A—Right of person to seek recovery or contribution
Guide to Subdivision 265 A
265 35 What this Subdivision is about
Operative provisions
265 40 Right of recovery if another person is liable
265 45 Right of contribution if persons are jointly liable
Subdivision 265 B—Application of laws
265 65 Non application of certain taxation laws
Subdivision 265 C—Direction to pay superannuation guarantee charge
Guide to Subdivision 265 C
265 85 What this Subdivision is about
265 90 Direction to pay superannuation guarantee charge
265 95 Offence
265 100 Variation or revocation
265 105 Effect of liability being reduced or ceasing to exist
265 110 Taxation objection
265 115 Extension of period to comply if taxation objection made
Division 268—Estimates
268 1 What this Division is about
Subdivision 268 A—Object
268 5 Object of Division
Subdivision 268 B—Making estimates
268 10 Commissioner may make estimate
268 15 Notice of estimate
Subdivision 268 C—Liability to pay estimates
268 20 Nature of liability to pay estimate
268 25 Accuracy of estimate irrelevant to liability to pay
268 30 Estimate provable in bankruptcy or winding up
Subdivision 268 D—Reducing and revoking estimates
268 35 How estimate may be reduced or revoked—Commissioner’s powers
268 40 How estimate may be reduced or revoked—statutory declaration or affidavit
268 45 How estimate may be reduced or revoked—rejection of proof of debt
268 50 How estimate may be reduced—amount paid or applied
268 55 When reduction or revocation takes effect
268 60 Consequences of reduction or revocation—refund
268 65 Consequences of reduction or revocation—statutory demand changed or set aside
268 70 Consequences of reduction or revocation—underlying liability
Subdivision 268 E—Late payment of estimates
268 75 Liability to pay the general interest charge
268 80 Effect of paying the general interest charge
Subdivision 268 F—Miscellaneous
268 85 Effect of judgment on liability on which it is based
268 90 Requirements for statutory declaration or affidavit
268 95 Liquidators, receivers and trustees in bankruptcy
268 100 Division not to limit or exclude Corporations or Bankruptcy Act
Division 269—Penalties for directors of non complying companies
269 1 What this Division is about
Subdivision 269 A—Object and scope
269 5 Object of Division
269 10 Scope of Division
Subdivision 269 B—Obligations and penalties
269 15 Directors’ obligations
269 20 Penalty
269 25 Notice
269 30 Effect on penalty of directors’ obligation ending before end of notice period
269 35 Defences
Subdivision 269 C—Discharging liabilities
269 40 Effect of director paying penalty or company discharging liability
269 45 Directors’ rights of indemnity and contribution
Subdivision 269 D—Miscellaneous
269 50 How notice may be given
269 52 Copies of notices
269 55 Division not to limit or exclude Corporations Act
Part 4 25—Charges and penalties
Division 280—Shortfall interest charge
280 1 Guide to Division 280
Subdivision 280 A—Object of Division
280 50 Object of Division
Subdivision 280 B—Shortfall interest charge
280 100 Liability to shortfall interest charge—income tax
280 101 Liability to shortfall interest charge—excess exploration credit tax
280 102 Liability to shortfall interest charge—petroleum resource rent tax
280 102A Liability to shortfall interest charge—excess non concessional contributions tax
280 102B Liability to shortfall interest charge—Division 293 tax
280 102C Liability to shortfall interest charge—diverted profits tax
280 102D Liability to shortfall interest charge—Laminaria and Corallina decommissioning levy
280 103 Liability to shortfall interest charge—general
280 105 Amount of shortfall interest charge
280 110 Notification by Commissioner
Subdivision 280 C—Remitting shortfall interest charge
280 160 Remitting shortfall interest charge
280 165 Commissioner must give reasons for not remitting in certain cases
280 170 Objecting against remission decision
Division 284—Administrative penalties for statements, unarguable positions and schemes
284 5 What this Division is about
Subdivision 284 A—General provisions
284 10 Object of Division
284 15 When a matter is reasonably arguable
284 20 Which statements this Division applies to
284 25 Statements by agents
284 30 Application of Division to trusts
284 35 Application of Division to partnerships
Subdivision 284 B—Penalties relating to statements
Guide to Subdivision 284 B
284 70 What this Subdivision is about
Operative provisions
284 75 Liability to penalty
284 80 Shortfall amounts
284 85 Amount of penalty
284 90 Base penalty amount
284 95 Joint and several liability of directors of corporate trustee that makes a false or misleading statement
Subdivision 284 C—Penalties relating to schemes
Guide to Subdivision 284 C
284 140 What this Subdivision is about
Operative provisions
284 145 Liability to penalty
284 150 Scheme benefits and scheme shortfall amounts
284 155 Amount of penalty
284 160 Base penalty amount: schemes
284 165 Exception—threshold for penalty arising from cross border transfer pricing
Subdivision 284 D—Provisions common to Subdivisions 284 B and 284 C
284 220 Increase in base penalty amount
284 224 Reduction of base penalty amount if law was applied in an accepted way
284 225 Reduction of base penalty amount if you voluntarily tell the Commissioner
Subdivision 284 E—Special rules about unarguable positions for cross border transfer pricing
284 250 Undocumented transfer pricing treatment not reasonably arguable
284 255 Documentation requirements
Division 286—Penalties for failing to lodge documents on time
Subdivision 286 A—Guide to Division 286
286 1 What this Division is about
Subdivision 286 B—Object of Division
286 25 Object of Division
Subdivision 286 C—Penalties for failing to lodge documents on time
286 75 Liability to penalty
286 80 Amount of penalty
Division 288—Miscellaneous administrative penalties
288 10 Penalty for non electronic notification
288 20 Penalty for non electronic payment
288 25 Penalty for failure to keep or retain records
288 30 Penalty for failure to retain or produce declarations
288 35 Penalty for preventing access etc.
288 40 Penalty for failing to register or cancel registration
288 45 Penalty for failing to issue tax invoice etc.
288 46 Penalty for failing to ensure tax information about supplies of low value goods is included in customs documents
288 50 Penalty for both principal and agent issuing certain documents
288 70 Administrative penalties for life insurance companies
288 75 Administrative penalty for a copyright or resale royalty collecting society
288 80 Administrative penalty for over declaring conduit foreign income
288 85 Failure by Reporting Financial Institution to obtain self certification
288 95 Failing to comply etc. with release authority
288 100 Excess money paid under release authority
288 105 Superannuation provider to calculate crystallised pre July 83 amount of superannuation interest by 30 June 2008
288 110 Contravention of superannuation data and payment regulation or standard
288 115 AMIT under or over resulting from intentional disregard of or recklessness as to taxation law
288 120 Prohibited offsets of liabilities using interest etc. accrued on farm management deposits
288 125 Producing or supplying electronic sales suppression tools
288 130 Possessing electronic sales suppression tools
288 135 Incorrectly keeping records using electronic sales suppression tools
Division 290—Promotion and implementation of schemes
Subdivision 290 A—Preliminary
290 5 Objects of this Division
290 10 Extra territorial application
Subdivision 290 B—Civil penalties
290 50 Civil penalties
290 55 Exceptions
290 60 Meaning of promoter
290 65 Meaning of tax exploitation scheme
Subdivision 290 C—Injunctions
290 120 Conduct to which this Subdivision applies
290 125 Injunctions
290 130 Interim injunctions
290 135 Delay in making ruling
290 140 Discharge etc. of injunctions
290 145 Certain limits on granting injunctions not to apply
290 150 Other powers of the Federal Court unaffected
Subdivision 290 D—Voluntary undertakings
290 200 Voluntary undertakings
Division 295—Miscellaneous civil penalties
Subdivision 295 B—Civil penalty for possession of tobacco without relevant documentation
Guide to Subdivision 295 B
295 70 What this Subdivision is about
295 75 Possession of tobacco without relevant documentation etc.
295 80 Things treated as tobacco
Division 298—Machinery provisions for penalties
Subdivision 298 A—Administrative penalties
298 5 Scope of Subdivision
298 10 Notification of liability
298 15 Due date for penalty
298 20 Remission of penalty
298 25 General interest charge on unpaid penalty
298 30 Assessment of penalties under Division 284 or section 288 115
Subdivision 298 B—Civil penalties
298 80 Application of Subdivision
298 85 Civil evidence and procedure rules for civil penalty orders
298 90 Civil proceedings after criminal proceedings
298 95 Criminal proceedings during civil proceedings
298 100 Criminal proceedings after civil proceedings
298 105 Evidence given in proceedings for penalty not admissible in criminal proceedings
298 110 Civil double jeopardy
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Volume 3
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Schedule 1—Collection and recovery of income tax and other liabilities
Chapter 4—Generic assessment, collection and recovery rules
Part 4 30—Offences and prosecutions
Division 308—Offences relating to tobacco
308 1 What this Division is about
Subdivision 308 A—Reasonable suspicion offences relating to tobacco
Guide to Subdivision 308 A
308 5 What this Subdivision is about
308 10 Possession of tobacco (500 kilograms or above)—reasonable suspicion offence
308 15 Possession of tobacco (100 kilograms or above)—reasonable suspicion offence
308 20 Possession of tobacco (5 kg or above)—reasonable suspicion offence
308 25 Sale of tobacco (500 kilograms or above)—reasonable suspicion offence
308 30 Sale of tobacco (100 kilograms or above)—reasonable suspicion offence
308 35 Sale of tobacco (5 kg or above)—reasonable suspicion offence
308 40 Buying of tobacco (500 kilograms or above)—reasonable suspicion offence
308 45 Buying of tobacco (100 kilograms or above)—reasonable suspicion offence
308 50 Buying of tobacco (5 kg or above)—reasonable suspicion offence
308 55 Matters taken to satisfy “reasonable to suspect” requirement
Subdivision 308 B—Fault based offences of possession, production and manufacture
Guide to Subdivision 308 B
308 105 What this Subdivision is about
308 110 Possession of tobacco (500 kg or above)—fault based offence
308 115 Possession of tobacco (100 kg or above)—fault based offence
308 120 Possession of tobacco (5 kg or above)—fault based offence
308 125 Manufacture or production of tobacco (500 kg or above)—fault based offence
308 130 Manufacture or production of tobacco (100 kg or above)—fault based offence
308 135 Manufacture or production of tobacco (5 kg or above)—fault based offence
Subdivision 308 C—Offences relating to equipment relating to the manufacture or production of tobacco
Guide to Subdivision 308 C
308 200 What this Subdivision is about
308 205 Possession of equipment for use in illegal manufacture or production of tobacco
308 210 Possession of equipment designed or adapted to manufacture or produce tobacco
Subdivision 308 E—Other provisions
Guide to Subdivision 308 E
308 500 What this Subdivision is about
308 505 Things treated as tobacco
308 510 Matters treated as possession
308 515 Where excise duty or customs duty is treated as not payable for the purpose of the reasonable suspicion offences
308 520 Section 8ZD does not apply to this Division
Part 4 50—Release from particular liabilities
Division 340—Commissioner’s power in cases of hardship
340 1 What this Division is about
Operative provisions
340 5 Release from particular liabilities in cases of serious hardship
340 10 Liabilities to which this section applies
340 15 Commissioner may take action to give effect to a release decision
340 20 Extinguishing your liability to pay a fringe benefits tax instalment if you are released
340 25 Extinguishing your liability to pay a PAYG instalment if you are released
Division 342—Commissioner’s power relating to proceeds of crime proceedings
342 1 What this Division is about
Subdivision 342 A—Power to waive right to payment of tax related liabilities
342 5 Object of this Subdivision
342 10 Power to waive right to payment of tax related liability
Part 4 90—Evidence
Division 350—Evidence
350 1 What this Division is about
Subdivision 350 A—Evidence
350 5 Application of Subdivision
350 10 Evidence
350 12 Prima facie evidence—particulars stated in evidentiary certificate
350 15 Judicial notice of signature
350 20 Certain statements or averments in proceedings to recover tax related liabilities
350 25 Evidence by affidavit in proceedings to recover tax related liabilities
Chapter 5—Administration
Part 5 1—The Australian Taxation Office
Division 352—Commissioner’s reporting obligations
352 1 What this Division is about
Subdivision 352 A—Accountability of the Commissioner in respect of indirect tax laws
352 5 Commissioner must prepare annual report on indirect tax laws
Subdivision 352 C—Reporting on working holiday makers
352 25 Commissioner must prepare annual report on working holiday makers
Division 353—Powers to obtain information and evidence
353 1 What this Division is about
Subdivision 353 A—Powers to obtain information and evidence
353 10 Commissioner’s power
353 15 Access to premises, documents etc.
353 20 Checking status of specifically listed deductible gift recipients
Subdivision 353 B—Powers to obtain information and evidence from overseas
353 25 Offshore information notices
353 30 Offshore information notices—consequence of not complying
Division 354—Power to obtain information about rights or interests in property
354 5 Power to obtain information about rights or interests in property
Division 355—Confidentiality of taxpayer information
355 1 What this Division is about
Subdivision 355 A—Objects and application of Division
355 10 Objects of Division
355 15 Application of Division
Subdivision 355 B—Disclosure of protected information by taxation officers
Guide to Subdivision 355 B
355 20 What this Subdivision is about
Operative provisions
355 25 Offence—disclosure of protected information by taxation officers
355 30 Meaning of protected information and taxation officer
355 35 Consent is not a defence
355 40 Generality of Subdivision not limited
355 45 Exception—disclosure of publicly available information
355 47 Exception—disclosure of periodic aggregate tax information
355 50 Exception—disclosure in performing duties
355 55 Exception—disclosure to Ministers
355 60 Limits on disclosure to Ministers
355 65 Exception—disclosure for other government purposes
355 66 Major disaster support programs
355 67 Exception—disclosure to registrars
355 70 Exception—disclosure for law enforcement and related purposes
355 72 Exception—disclosure to credit reporting bureaus
355 75 Limits on disclosure to courts and tribunals
Subdivision 355 C—On disclosure of protected information by other people
Guide to Subdivision 355 C
355 150 What this Subdivision is about
Operative provisions
355 155 Offence—on disclosure of protected information by other people
355 160 Consent is not a defence
355 165 Generality of Subdivision not limited
355 170 Exception—on disclosure of publicly available information
355 172 Exception—disclosure of periodic aggregate tax information
355 175 Exception—on disclosure for original purpose
355 180 Exception—on disclosure to Ministers in relation to statutory powers or functions
355 182 Exception—on disclosure of certain information to Commonwealth Ombudsman
355 185 Exception—on disclosure to IGIS officials
355 190 Exception—on disclosure in relation to ASIO
355 192 Exception—on disclosure in relation to National Anti Corruption Commission Act 2022
355 195 Exception—on disclosure by Royal Commissions
355 200 Exception—records made in compliance with Australian laws
355 205 Limits on on disclosure to courts or tribunals
355 210 Limits on on disclosure to Ministers
355 215 Exception—on disclosure of information disclosed to credit reporting bureaus
Subdivision 355 D—Disclosure of protected information that has been unlawfully acquired
Guide to Subdivision 355 D
355 260 What this Subdivision is about
Operative provisions
355 265 Offence—disclosure of protected information acquired in breach of a taxation law
355 270 Exception—disclosure of publicly available information
355 275 Exception—disclosure in relation to a taxation law
355 280 Limits on disclosure to courts and tribunals
Subdivision 355 E—Other matters
Guide to Subdivision 355 E
355 320 What this Subdivision is about
Operative provisions
355 325 Oath or affirmation to protect information
355 330 Injunctions to prevent contravention of non disclosure provisions
355 335 Procedures for disclosing protected information
Division 356—General administration of tax laws
356 1 What this Division is about
Subdivision 356 A—Indirect tax laws
356 5 Commissioner has general administration of indirect tax laws
Subdivision 356 B—Major bank levy
356 10 Commissioner has general administration of major bank levy
Subdivision 356 C—Laminaria and Corallina decommissioning levy
356 15 Commissioner has general administration of Laminaria and Corallina decommissioning levy
Part 5 5—Rulings
Division 357—Object and common rules
357 1 What this Division is about
Subdivision 357 A—Object of this Part
357 5 Object of this Part
Subdivision 357 B—Common rules for rulings
Rules for all rulings
357 50 Scope of Division
357 55 The provisions that are relevant for rulings
357 60 When rulings are binding on the Commissioner
357 65 Stopping relying on a ruling
357 70 Commissioner may apply the law if more favourable than the ruling
357 75 Inconsistent rulings
357 80 Contracts for schemes
357 85 Effect on ruling if relevant provision re enacted
357 90 Validity of ruling not affected by formal defect
Common rules for public and private rulings
357 95 Electronic communications
Common rules for private and oral rulings
357 105 Further information must be sought
357 110 Assumptions in making private or oral ruling
357 115 Additional information provided by applicant
357 120 Commissioner may take into account information from third parties
357 125 Applications and objections not to affect obligations and powers
Division 358—Public rulings
358 1 What this Division is about
Making public rulings
358 5 What is a public ruling?
358 10 Application of public rulings
358 15 When a public ruling ceases to apply
Withdrawing public rulings
358 20 Withdrawing public rulings
Division 359—Private rulings
359 1 What this Division is about
Private rulings
359 5 Private rulings
359 10 Applying for a private ruling
359 15 Private rulings to be given to applicants
359 20 Private rulings must contain certain details
359 25 Time of application of private rulings
359 30 Ruling for trustee of a trust
359 35 Dealing with applications
359 40 Valuations
359 45 Related rulings
359 50 Delays in making private rulings
359 55 Revised private rulings
359 60 Objections, reviews and appeals relating to private rulings
359 65 Commissioner may consider new information on objection
359 70 Successful objection decision alters ruling
Division 360—Oral rulings
360 1 What this Division is about
Oral rulings
360 5 Applying for and making of oral rulings
360 10 Withdrawing an application for an oral ruling
360 15 Commissioner determinations
Division 361—Non ruling advice and general administrative practice
361 5 Non ruling advice and general administrative practice
Division 362—Rulings by Industry Innovation and Science Australia that activities are not ineligible activities
362 1 What this Division is about
Public rulings by Industry Innovation and Science Australia
362 5 Industry Innovation and Science Australia may make public rulings on a specified class of activities
362 10 Application of public rulings
362 15 When a public ruling ceases to apply
362 20 Withdrawing public rulings
Private rulings by Industry Innovation and Science Australia
362 25 Industry Innovation and Science Australia may make private rulings on a specified activity
362 30 Applying for a private ruling
362 35 Industry Innovation and Science Australia must give notice of its decision
362 40 Private rulings must contain certain details
362 45 Application of private rulings
362 50 Delays in making private rulings
362 55 When a private ruling ceases to apply
362 60 Withdrawing private rulings
General provisions
362 65 When rulings are binding on the Commissioner and Industry Innovation and Science Australia
362 70 Application of common rules under Subdivision 357 B
362 75 Application of Divisions 358 and 359
Part 5 10—Commissioner’s remedial power
Division 370—Commissioner’s remedial power
370 1 What this Division is about
Subdivision 370 A—Commissioner’s remedial power
370 5 Commissioner’s remedial power
370 10 Intended purpose or object
370 15 Repeal of determinations
370 20 Commencement of determinations
Part 5 25—Record keeping and other obligations relating to taxpayers
Division 382—Record keeping
382 1 What this Division is about
Subdivision 382 A—Keeping records of indirect tax transactions
382 5 Keeping records of indirect tax transactions
Subdivision 382 B—Record keeping obligations of deductible gift recipients
382 15 Deductible gift recipients to keep records
Division 384—Education directions
384 5 What this Division is about
384 10 When a superannuation guarantee education direction may be given
384 12 When a tax records education direction may be given
384 15 Content of, and matters relating to compliance with, education directions
384 17 Compliance with superannuation guarantee education directions
384 20 Approval of courses of education
384 25 Costs of course of education
384 30 Variation or revocation on Commissioner’s own initiative
384 35 Variation on request
384 40 Taxation objection
Division 388—Requirements about giving material to the Commissioner
Subdivision 388 A—Object of Division
388 5 Object of Division
Subdivision 388 B—General provisions
388 50 Approved forms
388 52 Saturdays, Sundays and public holidays
388 55 Commissioner may defer time for lodgment
388 60 Declaration by entity
388 65 Declaration by entity where agent gives document
388 70 Declaration by agent
388 75 Signing declarations
388 80 Electronic notification of BAS amounts
388 85 Truncating amounts
Division 389—Reporting by employers
389 1 What this Division is about
389 5 Required reporting by employers
389 10 Exemptions
389 15 Voluntary reporting by employers in relation to taxation laws
389 20 Effect on reporting requirements under Subdivision 16 C
389 25 Grace periods for correcting false or misleading notifications
389 30 Voluntary reporting by employers in relation to child support laws
Division 390—Superannuation reporting
390 1 What this Division is about
Subdivision 390 A—Member information statements and roll over superannuation benefit statements
390 5 Member information statements
390 7 Grace periods for correcting false or misleading member information statements
390 10 Statements about roll over superannuation benefits etc.
390 12 Statements about benefits paid to KiwiSaver schemes
390 15 Superannuation statements to members
390 20 Statements relating to holders of certain life insurance policies
Subdivision 390 B—Statements relating to release authorities
390 65 Statements relating to release authorities
Subdivision 390 C—Other statements
390 115 Change or omission in information given to the Commissioner
Division 392—Employee share scheme reporting
392 1 What this Division is about
Subdivision 392 A—Statements
392 5 Statements by providers
392 10 Change or omission in information given to the Commissioner
Subdivision 392 B—Miscellaneous
392 15 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997
Division 393—Reports by investment bodies
393 1 What this Division is about
393 5 Reports about quoting tax file numbers and ABNs
393 10 Annual investment income reports
393 15 Errors in reports
Division 394—Reporting about forestry managed investment schemes
394 1 What this Division is about
394 5 Statements about initial contributions to scheme
394 10 Statements about failure to establish trees within 18 months
Division 396—Third party reporting
396 1A What this Division is about
Subdivision 396 A—FATCA
Guide to Subdivision 396 A
396 1 What this Subdivision is about
Operative provisions
396 5 Statements about U.S. Reportable Accounts
396 10 Statements about payments to Nonparticipating Financial Institutions
396 15 Meaning of the FATCA Agreement
396 20 Permissions and elections
396 25 Record keeping
Subdivision 396 B—Information about transactions that could have tax consequences for taxpayers
Guide to Subdivision 396 B
396 50 What this Subdivision is about
Operative provisions
396 55 Reporting tax related information about transactions to the Commissioner
396 60 Information required
396 65 Exemptions—wholesale clients
396 70 Exemptions—other cases
396 75 Errors in reports
Subdivision 396 C—Common Reporting Standard
Guide to Subdivision 396 C
396 100 What this Subdivision is about
Operative provisions
396 105 Statements about Reportable Accounts
396 110 Meaning of CRS
396 115 Matters Common Reporting Standard leaves to domestic law
396 120 Application of Common Reporting Standard
396 125 Record keeping
396 130 Anti avoidance provisions
396 135 Application of penalty to false or misleading self certification
396 136 Report on Reportable Accounts maintained by Australian Reporting Financial Institutions
Division 398—Miscellaneous reporting obligations
398 1 What this Division is about
Subdivision 398 A—Farm Management Deposit reporting
398 5 Reporting to Agriculture Department
Part 5 30—Payment, ABN and identification verification system
Division 400—Guide to Part 5 30
400 1 What Part 5 30 is about
400 5 The payment, ABN and identification verification system
Division 405—Transaction reporting by purchasers
405 5 Payments to which this Division applies
405 10 Reporting requirements
405 15 Invoices produced by purchasers
Division 410—Transaction reporting by suppliers
410 5 Payments to which this Division applies
410 10 Reporting requirements
410 15 Invoices produced by purchasers
Division 415—Verification of suppliers’ ABNs by purchasers
415 5 Payments to which this Division applies
415 10 ABN verification requirements
415 15 Method of obtaining ABN verification
415 20 Verification applies to later payments
Division 417—Verification of suppliers’ identities by purchasers
417 5 Payments to which this Division applies
417 10 Identity verification requirements
417 15 Method of obtaining identity verification
417 20 Verification applies to later payments
Division 420—Penalties for not reporting or verifying
420 5 Failing to report or verify: administrative penalty
Division 425—Other matters
425 20 Constructive payment
425 25 Non cash benefits
Part 5 35—Registration and similar processes for various taxes
Division 426—Process of endorsing charities and other entities
426 1 What this Division is about
Subdivision 426 A—Application of Subdivision 426 B to various kinds of endorsement
426 5 Application of Subdivision 426 B to various kinds of endorsement
426 10 How Subdivision 426 B applies to government entities in relation to endorsement under section 30 120 of the Income Tax Assessment Act 1997
Subdivision 426 B—Process of endorsement etc.
426 15 Applying for endorsement
426 20 Dealing with an application for endorsement
426 25 Notifying outcome of application for endorsement
426 30 Date of effect of endorsement
426 35 Review of refusal of endorsement
426 40 Checking entitlement to endorsement
426 45 Telling Commissioner of loss of entitlement to endorsement
426 50 Partnerships and unincorporated bodies
426 55 Revoking endorsement
426 60 Review of revocation of endorsement
Subdivision 426 C—Entries on Australian Business Register
426 65 Entries on Australian Business Register
Subdivision 426 D—Public and private ancillary funds
Guide to Subdivision 426 D
426 100 What this Subdivision is about
Public ancillary funds
426 102 Public ancillary funds
426 103 Public ancillary fund guidelines
426 104 Australian Business Register must show public ancillary fund status
Private ancillary funds
426 105 Private ancillary funds
426 110 Private ancillary fund guidelines
426 115 Australian Business Register must show private ancillary fund status
Administrative penalties
426 120 Administrative penalties for trustees of ancillary funds
Suspension and removal of trustees
426 125 Suspension or removal of trustees
426 130 Commissioner to appoint acting trustee in cases of suspension or removal
426 135 Terms and conditions of appointment of acting trustee
426 140 Termination of appointment of acting trustee
426 145 Resignation of acting trustee
426 150 Property vesting orders
426 155 Powers of acting trustee
426 160 Commissioner may give directions to acting trustee
426 165 Property vested in acting trustee—former trustees’ obligations relating to books, identification of property and transfer of property
Transfers between ancillary funds
426 170 Ancillary funds must not provide funds to other ancillary funds
Part 5 45—Application of taxation laws to certain entities
Division 444—Obligations of entities on behalf of other entities
444 1 What this Division is about
Subdivision 444 A—Unincorporated associations and bodies and companies
444 5 Unincorporated associations and bodies
444 10 Public officers of companies
444 15 Notifying and serving companies
Subdivision 444 B—Partnerships
444 30 Partnerships
Subdivision 444 C—Superannuation funds
444 50 Superannuation funds
Subdivision 444 D—Incapacitated entities
444 70 Representatives of incapacitated entities
Subdivision 444 E—Indirect tax specific entities
444 80 GST joint ventures
444 85 Non profit sub entities
444 90 GST groups
Division 446—Local governing bodies
Guide to Division
446 1 What this Division is about
Operative provisions
446 5 Requirements for unanimous resolutions by local governing bodies
Part 5 100—Miscellaneous
Division 850—Transactions exempt from application of taxation laws
Subdivision 850 A—Declaration relating to security or intelligence agency
850 100 Declaration relating to security or intelligence agency
Division 990—Miscellaneous
Subdivision 990 A—Combining notices
990 5 Commissioner may combine notices
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Volume 4
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
