Skip to main
Help and resources
Register
for My Account
Sign in
to My Account
Search
Australian Government
Federal Register of Legislation
Site navigation
Constitution
Acts
Legislative instruments
Notifiable instruments
Gazettes
Administrative Arrangements
Prerogative instruments
Norfolk Island
Home
Legislative instruments
In force
Text
Details
Authorises
Downloads
All versions
Interactions
Taxation Administration Regulations 2017
In force
Administered by
Department of the Treasury
This item is authorised by the following title:
Taxation Administration Act 1953
Superseded version
View latest version
Order print copy
Save this title to My Account
Set up an alert
F2017L01227
21 September 2017
-
04 December 2017
Legislation text
View document
Select value
Legislative instrument
Explanatory statement
Filter active
Table of contents
Enter text to search the table of contents
Collapse
Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
Collapse
Part 2—General administration (not relating to Schedule 1 to the Act)
Collapse
Division 1—Preliminary
6 Interpretation
Collapse
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
Collapse
Division 3—Departure from Australia
11 Departure prohibition orders
12 Revocation and variation of departure prohibition orders
13 Departure authorisation certificates
Collapse
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
19 Failure to notify change of address
Collapse
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
Collapse
Part 3—Income tax (Chapter 2 in Schedule 1 to the Act)
Collapse
Division 1—Preliminary
25 Interpretation
26 Rounding amounts for PAYG withholding
Collapse
Division 2—Pay as you go (PAYG) withholding—Payments from which amounts must be withheld
Collapse
Subdivision A—Payments for work or services
27 Payment under labour hire arrangement, or specified by regulations
Collapse
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
Collapse
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
Collapse
Subdivision D—Distributions of withholding MIT income
34 Information exchange countries
Collapse
Division 3—Pay as you go (PAYG) withholding—Working out the amount to withhold
Collapse
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
Collapse
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
Collapse
Subdivision C—Withholding amounts for Subdivisions 12-FA and 12-FAA
46 Departing Australia superannuation payments
47 Excess untaxed roll-over amounts
Collapse
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
Collapse
Subdivision E—Withholding amounts for Subdivisions 12-FC and 12-G
52 Seasonal Labour Mobility Program
53 Mining payments
Collapse
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
Collapse
Part 4—Other taxes (Chapter 3 in Schedule 1 to the Act)
Collapse
Division 1—Preliminary
57 Interpretation
Collapse
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
Collapse
Part 5—Generic rules (Chapter 4 in Schedule 1 to the Act)
Collapse
Division 1—Preliminary
62 Interpretation
Collapse
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
Collapse
Part 6—Administration (Chapter 5 in Schedule 1 to the Act)
Collapse
Division 1—Preliminary
65 Interpretation
Collapse
Division 2—The Australian Taxation Office
Collapse
Subdivision A—Powers to obtain information and evidence
66 Expenses for certain attendances
Collapse
Subdivision B—Confidentiality of taxpayer information
67 Disclosure for law enforcement and related purposes—prescribed taskforce
Collapse
Division 3—Rulings
68 Private rulings—amount of charge for valuations and reviews of valuations
Collapse
Division 4—Record-keeping etc.
69 Reporting to Agriculture Department about Farm Management Deposits
Collapse
Division 5—Verification system
70 Transaction reporting by purchasers
Collapse
Part 7—Transitional matters
71 Things done under old regulations
72 Approved forms
Collapse
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
Collapse
Schedule 2—Scale of expenses
Collapse
1 Scale of expenses for certain attendances
Collapse
Schedule 3—Repeals
Taxation Administration Regulations 1976