Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-15
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COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS
Division 263
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Mutual assistance in the administration of foreign tax laws
Subdivision 263-A
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Foreign revenue claims
Operative provisions
SECTION 263-25
263-25
REGISTERING CLAIMS
If the Commissioner is satisfied that a *foreign revenue claim has been made in accordance with section 263-15 , the Commissioner must register the claim by entering particulars of it in the Register within 90 days after receiving the claim.
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesIf the Commissioner is satisfied that a *foreign revenue claim has been made in accordance with section 263-15 , the Commissioner must register the claim by entering particulars of it in the Register within 90 days after receiving the claim.
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