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Taxation Administration Regulations 2017
In force
Administered by
Department of the Treasury
This item is authorised by the following title:
Taxation Administration Act 1953
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F2024C00945 (C14)
12 October 2024
-
09 December 2024
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Part 1—Preliminary
1 Name
3 Authority
5 Definitions
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Part 2—General administration (not relating to Schedule 1 to the Act)
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Division 1—Preliminary
6 Interpretation
Division 2—Prosecutions and offences
7 Certificates—failure to comply with requirements of taxation laws
8 Compliance with taxation law requirements—manner of serving orders
9 Enforcement of orders for payment of amounts to Commissioner
10 Prosecution of prescribed taxation offences—election to have cases tried in Supreme Court
Division 3—Departure from Australia
11 Departure prohibition orders
12 Revocation and variation of departure prohibition orders
13 Departure authorisation certificates
Division 3A—Protection for whistleblowers
13A Eligible recipients of disclosures
13B Authorised recipients of disclosures of confidential information
Division 4—Service of documents
14 Service of documents
15 Preferred address for service
16 Requirement to maintain a preferred address for service
17 Change or withdrawal of preferred address for service
18 Substitute preferred address for service
18A Service in accordance with international agreement
19 Failure to notify change of address
Division 5—Miscellaneous
20 Payments out of Consolidated Revenue Fund—prescribed provisions
21 Payment of tax related liabilities
22 When receipts are to be given
23 Payment of postage on mail to Commissioner
24 Presumption as to signatures
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Part 3—Income tax (Chapter 2 in Schedule 1 to the Act)
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Division 1—Preliminary
25 Interpretation
26 Rounding amounts for PAYG withholding
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Division 2—Pay as you go (PAYG) withholding—Payments from which amounts must be withheld
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Subdivision A—Payments for work or services
27 Payment under labour hire arrangement, or specified by regulations
Subdivision B—Payments where TFN not quoted
28 Thresholds for withholding on investment payments
29 Distributions of income of closely held trusts—prescribed trusts
30 Threshold for withholding on net income of closely held trusts
Subdivision C—Payments to foreign residents
31 Kinds of payments—gaming junkets
32 Kinds of payments—entertainment or sports activities
33 Kinds of payments—construction and related activities
Subdivision D—Distributions of withholding MIT income
34 Information exchange countries
Division 3—Pay as you go (PAYG) withholding—Working out the amount to withhold
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Subdivision A—Withholding amounts for Subdivision 12 E
35 Part VA investment payments
36 Closely held trust—distribution of income of closely held trust
37 Closely held trust—beneficiary is presently entitled to income
38 Payment for supply where ABNs not quoted
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Subdivision B—Withholding amounts for Subdivision 12 F
39 Application to a part of a dividend
40 Dividend payments
41 Interest payments
42 Royalty payments
43 Meaning of double tax country
44 Meaning of tax sharing country
45 Meaning of other party
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Subdivision C—Withholding amounts for Subdivisions 12 FA and 12 FAA
46 Departing Australia superannuation payments
47 Excess untaxed roll over amounts
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Subdivision D—Withholding amounts for Subdivision 12 FB
48 Limits on amounts withheld under this Subdivision
49 Gaming junkets
50 Entertainment or sports activities
51 Construction and related activities
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Subdivision E—Withholding amounts for Subdivisions 12 FC and 12 G
52 Seasonal Labour Mobility Program
53 Mining payments
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Subdivision EA—Withholding amounts for Subdivision 12 J
53A FHSS released amounts
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Subdivision F—Declarations
54 When declarations cease to have effect
55 Certain Defence Force members taken to have given Medicare levy variation declaration
56 When new declaration to be given
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Part 4—Other taxes (Chapter 3 in Schedule 1 to the Act)
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Division 1—Preliminary
57 Interpretation
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Division 2—Indirect taxes
58 Refund scheme—specified kinds of entity
59 Refund scheme—specified kinds of acquisition
60 Refund scheme—conditions and limitations
61 Refund scheme—period and manner
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Division 3—Financial hardship
61A Financial hardship determination
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Part 5—Generic rules (Chapter 4 in Schedule 1 to the Act)
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Division 1—Preliminary
62 Interpretation
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Division 2—Estimates of liability
63 Requirements for statutory declaration or affidavit—prescribed individual for body corporate (Australian government agency)
64 Requirements for statutory declaration or affidavit—prescribed individual for body politic
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Division 3—Penalties for offences relating to tobacco
64A Amount of duty to determine the amount of a penalty—tobacco leaf
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Part 6—Administration (Chapter 5 in Schedule 1 to the Act)
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Division 1—Preliminary
65 Interpretation
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Division 2—The Australian Taxation Office
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Subdivision A—Powers to obtain information and evidence
66 Expenses for certain attendances
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Subdivision B—Confidentiality of taxpayer information
67 Disclosure for law enforcement and related purposes—prescribed taskforce
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Division 3—Rulings
68 Private rulings—amount of charge for valuations and reviews of valuations
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Division 4—Record keeping etc.
69 Reporting to Agriculture Department about Farm Management Deposits
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Division 5—Verification system
70 Transaction reporting by purchasers
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Part 7—Transitional matters
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Division 1—Transitional matters relating to the repeal of the Taxation Administration Regulations 1976
71 Things done under old regulations
72 Approved forms
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Division 2—Transitional matters relating to the Treasury Laws Amendment (2018 Measures No. 1) Regulations 2018
73 Disclosure of information to the Black Economy Standing Taskforce and the Illicit Tobacco Taskforce
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Division 3—Transitional matters relating to the Taxation Administration Amendment (Serious Financial Crime Taskforce) Regulations 2019
74 Disclosure of information to the Serious Financial Crime Taskforce
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Division 4—Transitional matters relating to the Taxation Administration Amendment (Updating the List of Exchange of Information Countries) Regulations 2021
75 Specification of information exchange countries
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Division 5—Transitional matters relating to the Treasury Laws Amendment (Disclosure of Information to Fraud Fusion Taskforce) Regulations 2023
76 Disclosure of information to the Fraud Fusion Taskforce
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Division 6—Transitional matters relating to the Taxation Administration Amendment (Disclosure of Information to Operation Protego Integrity Taskforce) Regulations 2024
77 Disclosure of information to the Operation Protego Integrity Taskforce
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Division 7—Transitional matters relating to the Taxation Administration Amendment (Extending Tax Whistleblower Protections) Regulations 2024
78 Disclosures of information
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Schedule 1—Prescribed forms and notices
Form 1—Certificate under subsection 8ZG(2)
Form 2—Notice of election to have case tried in Supreme Court
Form 3—Departure prohibition order
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Schedule 2—Scale of expenses
1 Scale of expenses for certain attendances
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history