ATO National Tax Equivalent Regime
PART 3: ADMINISTRATION OF THE NTER
COMMISSIONER TO ADMINISTER NTER
RELATIONSHIP BETWEEN ENTITIES & COMMISSIONER
19. The relationship between the Commissioner and the NTER entities will be based substantially on the same rights and responsibilities which exist between taxpayers and the Commissioner under the federal income tax laws.
20. However, the clear intention is for the NTER to be carried on in a spirit of cooperation between the Commissioner, the States and Territories and the NTER entities. As such, the relationship between the Commissioner and the entities should be less formal than a relationship based purely on the law.
21. Unless a contrary intention is provided in this Manual, the Commissioner will be subject to the same performance standards, principles and obligations with respect to dealings with the NTER entities as exist under the federal income tax laws and the Commissioner's administrative practices in relation to taxpayers.
22. The standards, principles and obligations to be followed by the Commissioner in the NTER include those contained in the relevant taxation laws, the Taxpayers' charter and the ATO's online publication titled Insight: building trust and confidence .
|[ History: Paragraph 22 amended by February 2012 (Version 8), with effect from 1 February 2012, by deleting reference to '2006'.]|
|[ History: Paragraph 22 amended by April 2016 (Version 10), by deleting reference to 'the ATO's annual Compliance program and the ATO publication titled Large business and tax compliance' and inserting 'the ATO's online publication titled Building Confidence and the ATO's annual Large business focus document.]|
|[ History: Paragraph 22 amended February 2020 (Version 11), by deleting reference to 'the ATO's online publication titled Building Confidence and the ATO's annual Large business focus document.' and inserting reference to 'the ATO's online publication titled Insight: building trust and confidence' .]|
NTER RELATED ACTIVITIES OF THE COMMISSIONER
24. The Commissioner will also report periodically to State and Territory Treasuries, providing information about payments due and payable by or to their NTER entities, NTER related activities and general 'health of the system' matters.
NTER RELATED INFORMATION
24A. The State or Territory to which an NTER entity belongs will be entitled to copies of any NTER related information (e.g. NTER PAYG instalment reports, NTER annual returns) about that entity provided to or held by the Commissioner in undertaking his administration of the NTER.
24B. Section 3C of the TAA 1953 (requiring the Commissioner to publish specified information about large corporate tax entities) will not apply notionally to NTER entities. Therefore, the Commissioner will not be required to make publicly available the NTER related information mentioned in subsection 3C(3) of the TAA 1953 in respect of any NTER entity.
|[ History: "NTER RELATED INFORMATION" heading and paragraph 24B inserted by April 2014 (Version 9), with effect from the 2013-14 income year.]|
ATO CONTACT DETAILS FOR NTER
25. The address of the Commissioner for lodgment of all NTER related material (including general correspondences, requests, returns and statements), and the contact details where NTER related inquiries are to be directed, are provided at Attachment 5.
|[Archived: History notes for amendments to the Manual made by Versions 2, 3, 4, 5 & 6 have been archived. For the wording of these history notes, see Version 8 12 February 2012]|