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Taxation Administration Act 1953
- PART I - PRELIMINARY
- SECTION 1 SHORT TITLE
- SECTION 2 INTERPRETATION
- SECTION 2A APPLICATION OF THE CRIMINAL CODE
- SECTION 2B ACT BINDS THE CROWN
- SECTION 3 APPLICATION
- SECTION 3AA SCHEDULE 1
- PART IA - ADMINISTRATION
- SECTION 3A GENERAL ADMINISTRATION OF ACT
- SECTION 3B ANNUAL REPORT
- SECTION 3C REPORTING OF INFORMATION ABOUT CORPORATE TAX ENTITY WITH REPORTED TOTAL INCOME OF $ 100 MILLION OR MORE
- SECTION 3CA REPORTING OF INFORMATION BY CORPORATE COUNTRY BY COUNTRY REPORTING ENTITIES
- SECTION 3D PUBLICATION OF INFORMATION BY CERTAIN COUNTRY BY COUNTRY REPORTING ENTITIES
- SECTION 3DA PUBLICATION OF INFORMATION BY CERTAIN COUNTRY BY COUNTRY REPORTING ENTITIES - INFORMATION TO BE PUBLISHED
- SECTION 3DB PUBLICATION OF INFORMATION BY CERTAIN COUNTRY BY COUNTRY REPORTING ENTITIES - CORRECTIONS AND EXEMPTIONS ETC.
- SECTION 3E REPORTING OF INFORMATION ABOUT ENTITY WITH PRRT PAYABLE
- ### (Repealed) SECTION 3EA USE BY ASIO OFFICERS OF TAX INFORMATION
- ### (Repealed) SECTION 3EB USE BY LEGAL PRACTITIONERS OF TAX INFORMATION PROVIDED BY ASIO
- ### (Repealed) SECTION 3EC USE BY IGIS OFFICERS OF TAX INFORMATION PROVIDED BY ASIO
- ### (Repealed) SECTION 3ED PROVIDING TAX INFORMATION RELEVANT TO SPONSORSHIP UNDER THE MIGRATION ACT 1958
- SECTION 3F REPORTING OF INFORMATION ABOUT JUNIOR MINERALS EXPLORATION INCENTIVE OFFSET
- SECTION 3G ELECTRONIC INVOICING
- SECTION 3H REPORTING OF INFORMATION ABOUT RESEARCH AND DEVELOPMENT TAX OFFSET
- SECTION 3J FUNCTIONS RELATING TO DIGITAL ID SYSTEMS
- SECTION 3K REPORTING OF INFORMATION ABOUT CMPTI TAX OFFSET
- PART II - COMMISSIONER OF TAXATION, SECOND COMMISSIONER OF TAXATION AND DEPUTY COMMISSIONER OF TAXATION
- SECTION 4 COMMISSIONER AND SECOND COMMISSIONERS OF TAXATION
- SECTION 4A STATUTORY AGENCY ETC. FOR PURPOSES OF PUBLIC SERVICE ACT
- SECTION 5 TENURE OF COMMISSIONER AND SECOND COMMISSIONERS
- SECTION 5A REMUNERATION AND ALLOWANCES OF COMMISSIONER AND SECOND COMMISSIONERS
- SECTION 6 LEAVE OF ABSENCE
- SECTION 6A RESIGNATION
- SECTION 6B ACTING APPOINTMENTS
- SECTION 6C SUSPENSION AND REMOVAL FROM OFFICE OF COMMISSIONER OR SECOND COMMISSIONER
- SECTION 6D POWERS OF SECOND COMMISSIONER
- SECTION 7 DEPUTY COMMISSIONERS OF TAXATION
- SECTION 8 DELEGATION
- PART IIA - THE GENERAL INTEREST CHARGE
- SECTION 8AAA OVERVIEW
- SECTION 8AAB WHEN THE GENERAL INTEREST CHARGE APPLIES
- SECTION 8AAC AMOUNT OF THE GENERAL INTEREST CHARGE
- SECTION 8AAD WHAT IS THE GENERAL INTEREST CHARGE RATE ?
- SECTION 8AAE WHEN THE CHARGE IS DUE AND PAYABLE
- SECTION 8AAF NOTIFICATION BY COMMISSIONER
- SECTION 8AAG REMISSION OF THE CHARGE
- SECTION 8AAGA ROUNDING OF THE CHARGE
- SECTION 8AAH JUDGMENT FOR PAYMENT OF AN UNPAID AMOUNT
- (Repealed) Division 4 - Recovery of charges and penalties
- ### (Repealed) SECTION 8AAU OVERVIEW
- ### (Repealed) SECTION 8AAV RECOVERY OF AMOUNTS BY COMMISSIONER
- ### (Repealed) SECTION 8AAW SUBSTITUTED SERVICE
- PART IIB - RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS
- Division 1 - Preliminary
- SECTION 8AAZA DEFINITIONS
- SECTION 8AAZAA AMOUNTS RELATING TO CORONAVIRUS ECONOMIC RESPONSE PAYMENTS
- SECTION 8AAZB TRUSTEE TO BE TREATED AS SEPARATE ENTITY FOR EACH CAPACITY
- Division 2 - Running Balance Accounts (or RBAs)
- SECTION 8AAZC ESTABLISHMENT OF RBAs
- SECTION 8AAZD ALLOCATION OF TAX DEBTS TO RBAs
- ### (Repealed) SECTION 8AAZE ALLOCATION OF PAYMENTS AND CREDITS TO RBAs
- SECTION 8AAZF GENERAL INTEREST CHARGE ON RBA DEFICIT DEBT
- SECTION 8AAZG RBA STATEMENTS
- SECTION 8AAZH LIABILITY FOR RBA DEFICIT DEBT
- SECTION 8AAZI RBA STATEMENT TO BE EVIDENCE
- SECTION 8AAZJ EVIDENTIARY CERTIFICATE ABOUT RBA TRANSACTIONS ETC.
- ### (Repealed) SECTION 8AAZK EFFECT OF JUDGMENT IN PROCEEDINGS TO RECOVER RBA DEFICIT DEBT
- Division 3 - Treatment of payments, credits and RBA surpluses
- SECTION 8AAZL AMOUNTS COVERED BY THIS DIVISION
- SECTION 8AAZLA METHOD 1 - ALLOCATING THE AMOUNT FIRST TO AN RBA
- SECTION 8AAZLB METHOD 2 - APPLYING THE AMOUNT FIRST AGAINST A NON-RBA TAX DEBT
- SECTION 8AAZLC RBA SURPLUS AND RELATED CREDITS MUST REMAIN EQUIVALENT IF ONE OR THE OTHER IS APPLIED
- SECTION 8AAZLD SPECIAL PRIORITY CREDITS
- SECTION 8AAZLE INSTRUCTIONS TO COMMISSIONER NOT BINDING
- Division 3A - Refunds of RBA surpluses and credits
- SECTION 8AAZLF COMMISSIONER MUST REFUND RBA SURPLUSES AND CREDITS
- SECTION 8AAZLG RETAINING REFUNDS UNTIL INFORMATION OR NOTIFICATION GIVEN
- SECTION 8AAZLGA RETAINING REFUNDS WHILE COMMISSIONER VERIFIES INFORMATION
- SECTION 8AAZLGB RETAINING REFUNDS UNTIL NOTIFICATION UNDER DIVISION 389 OR ASCERTAINMENT OF LIABILITY
- SECTION 8AAZLGC RETAINING REFUNDS WHILE COMMISSIONER OBTAINS FINANCIAL INSTITUTION DETAILS
- SECTION 8AAZLH HOW REFUNDS ARE MADE
- Division 4 - Miscellaneous provisions about tax debts
- SECTION 8AAZM WHEN PAYMENTS ARE TREATED AS RECEIVED
- SECTION 8AAZMA ELECTRONIC PAYMENT OF TAX DEBTS
- SECTION 8AAZMB SATURDAYS, SUNDAYS AND PUBLIC HOLIDAYS
- SECTION 8AAZN OVERPAYMENTS MADE BY THE COMMISSIONER UNDER TAXATION LAWS
- PART III - PROSECUTIONS AND OFFENCES
- Division 1 - Preliminary
- SECTION 8A INTERPRETATION
- ### (Repealed) SECTION 8AA APPLICATION OF PART TO THE DIESEL AND ALTERNATIVE FUELS GRANTS SCHEME ACT 1999
- ### (Repealed) SECTION 8AB APPLICATION OF PART TO THE DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992
- SECTION 8AC APPLICATION OF PART TO THE TAX AGENT SERVICES ACT 2009
- Division 2 - Offences
- Subdivision A - Failure to comply with taxation requirements
- SECTION 8B INTERPRETATION
- SECTION 8C FAILURE TO COMPLY WITH REQUIREMENTS UNDER TAXATION LAW
- SECTION 8D FAILURE TO ANSWER QUESTIONS WHEN ATTENDING BEFORE THE COMMISSIONER ETC.
- SECTION 8E PENALTIES FOR FAILURE TO COMPLY WITH REQUIREMENTS UNDER TAXATION LAW
- SECTION 8F ELECTION TO TREAT OFFENCE OTHERWISE THAN AS PRESCRIBED TAXATION OFFENCE
- SECTION 8G ORDER TO COMPLY WITH REQUIREMENT
- SECTION 8H PENALTY FOR FAILURE TO COMPLY WITH ORDER TO COMPLY
- SECTION 8HA COURT MAY ORDER PAYMENT OF AMOUNT IN ADDITION TO PENALTY
- Subdivision B - Offences relating to statements, records and certain other Acts
- SECTION 8J INTERPRETATION
- SECTION 8K FALSE OR MISLEADING STATEMENTS
- SECTION 8L INCORRECTLY KEEPING RECORDS ETC.
- SECTION 8M PENALTIES FOR OFFENCES AGAINST SUBSECTIONS 8K(1) AND (1B) AND 8L(1) AND (1A)
- SECTION 8N RECKLESSLY MAKING FALSE OR MISLEADING STATEMENTS
- ### (Repealed) SECTION 8P KNOWINGLY MAKING FALSE OR MISLEADING STATEMENTS
- SECTION 8Q RECKLESSLY INCORRECTLY KEEPING RECORDS ETC.
- SECTION 8R PENALTIES FOR OFFENCES AGAINST SECTIONS 8N AND 8Q
- SECTION 8S ELECTION TO TREAT OFFENCE OTHERWISE THAN AS PRESCRIBED TAXATION OFFENCE
- SECTION 8T INCORRECTLY KEEPING RECORDS WITH INTENTION OF DECEIVING OR MISLEADING ETC.
- SECTION 8U FALSIFYING OR CONCEALING IDENTITY WITH INTENTION OF DECEIVING OR MISLEADING ETC.
- SECTION 8V PENALTIES FOR OFFENCES AGAINST SECTIONS 8T AND 8U
- SECTION 8W COURT MAY ORDER PAYMENT OF AMOUNT IN ADDITION TO PENALTY
- Subdivision BAA - Offences relating to electronic sales suppression tools
- SECTION 8WAA OBJECT OF THIS SUBDIVISION
- SECTION 8WAB INTERPRETATION
- SECTION 8WAC PRODUCING OR SUPPLYING ELECTRONIC SALES SUPPRESSION TOOLS
- SECTION 8WAD POSSESSING ELECTRONIC SALES SUPPRESSION TOOLS
- SECTION 8WAE INCORRECTLY KEEPING RECORDS USING ELECTRONIC SALES SUPPRESSION TOOLS
- Subdivision BA - Offences relating to tax file numbers
- SECTION 8WA UNAUTHORISED REQUIREMENT ETC. THAT TAX FILE NUMBER BE QUOTED
- SECTION 8WB UNAUTHORISED RECORDING ETC. OF TAX FILE NUMBER
- SECTION 8WC CONDUCTING AFFAIRS SO AS TO AVOID TAX FILE NUMBER REQUIREMENTS
- ### (Repealed) SECTION 8WD APPLICATION OF SUBDIVISION IN RELATION TO CHILD SUPPORT ACTS
- Subdivision C - Miscellaneous
- ### (Repealed) SECTION 8X OBSTRUCTING TAXATION OFFICERS
- SECTION 8XA UNAUTHORISED ACCESS TO TAXATION RECORDS
- ### (Repealed) SECTION 8XB SECRECY
- SECTION 8Y LIABILITY OF OFFICERS ETC. OF CORPORATIONS
- SECTION 8Z EVIDENTIARY CERTIFICATE RELATING TO PREVIOUS CONVICTIONS
- Division 3 - Prosecution of taxation offences
- SECTION 8ZA PROSECUTION OF TAXATION OFFENCES
- SECTION 8ZB PROSECUTION MAY BE COMMENCED AT ANY TIME
- SECTION 8ZC PLACE WHERE OFFENCE COMMITTED
- SECTION 8ZD CONDUCT BY EMPLOYEES OR AGENTS OF CORPORATIONS
- SECTION 8ZE CIVIL PENALTY NOT PAYABLE IF PROSECUTION INSTITUTED
- SECTION 8ZF PENALTIES FOR CORPORATIONS
- SECTION 8ZG ENFORCEMENT OF ORDERS FOR PAYMENT
- SECTION 8ZH PENALTIES NOT TO RELIEVE FROM TAX
- Division 4 - Prescribed taxation offences
- SECTION 8ZJ PROSECUTION OF PRESCRIBED TAXATION OFFENCES
- SECTION 8ZK PROTECTION OF WITNESSES
- SECTION 8ZL AVERMENT
- SECTION 8ZM EVIDENCE OF AUTHORITY TO INSTITUTE PROCEEDINGS
- SECTION 8ZN COSTS
- Division 5 - Service of summons for prescribed taxation offences
- SECTION 9 INTERPRETATION
- SECTION 10 SERVICE OF SUMMONS BY POST
- SECTION 11 NOTICE OF CONVICTION IN ABSENTIA
- SECTION 12 NOTICE OF INTENTION TO ISSUE WARRANT IN DEFAULT OF PAYMENT
- SECTION 13 LIMITATION OF ACTION TO ENFORCE PAYMENT OF FINE
- SECTION 13A SETTING ASIDE OF CONVICTION OR ORDER
- SECTION 13B PROOF OF SERVICE OF SUMMONS OR NOTICE
- SECTION 13C APPLICATION OF OTHER LAWS
- Division 6 - Setting aside etc. of conviction or order on application of Commissioner
- SECTION 13CA SETTING ASIDE ETC. OF CONVICTION OR ORDER ON APPLICATION OF COMMISSIONER
- PART IIIA - CO-OPERATION BETWEEN COMMONWEALTH AND STATE TAXATION AUTHORITIES
- Division 1 - Interpretation
- SECTION 13D INTERPRETATION
- Division 2 - Trans-border investigations
- SECTION 13E STATE TAXATION OFFICERS MAY REFER MATTERS TO COMMISSIONER FOR INVESTIGATION
- SECTION 13F ACCESS TO DOCUMENTS ETC.
- SECTION 13G COMMISSIONER MAY OBTAIN INFORMATION AND EVIDENCE
- ### (Repealed) SECTION 13H STATE TAXATION OFFICERS TO OBSERVE SECRECY IN RELATION TO TRANS-BORDER INVESTIGATIONS
- (Repealed) Division 3 - Provision of Commonwealth taxation information to State taxation authorities
- ### (Repealed) SECTION 13J PROVISION OF COMMONWEALTH TAXATION INFORMATION TO STATE TAXATION AUTHORITIES
- Division 4 - Certification by State taxation officer of copies of, and extracts from, documents
- SECTION 13K CERTIFICATION BY STATE TAXATION OFFICER OF COPIES OF, AND EXTRACTS FROM, DOCUMENTS
- Division 5 - Australian Taxation Office may perform functions under State \ Territory debits tax laws
- SECTION 13L AUSTRALIAN TAXATION OFFICE MAY PERFORM FUNCTIONS UNDER STATE \ TERRITORY DEBITS TAX LAWS
- (Repealed) PART IV - EXCHANGE CONTROL - TAXATION CERTIFICATES
- ### (Repealed) SECTION 14A INTERPRETATION
- ### (Repealed) SECTION 14B APPLICATIONS FOR ISSUE OF CERTIFICATES
- ### (Repealed) SECTION 14C ISSUE OF CERTIFICATES
- ### (Repealed) SECTION 14D GROUNDS ON WHICH ISSUE OF CERTIFICATES MAY BE REFUSED
- ### (Repealed) SECTION 14E OBJECTIONS
- ### (Repealed) SECTION 14F SECRECY
- ### (Repealed) SECTION 14G OBJECTIONS
- ### (Repealed) SECTION 14H REQUEST FOR REFERENCE
- ### (Repealed) SECTION 14HA APPLICATIONS FOR EXTENSION OF TIME
- ### (Repealed) SECTION 14HB CONSIDERATION OF APPLICATIONS FOR EXTENSION OF TIME FOR LODGING OBJECTIONS
- ### (Repealed) SECTION 14HC CONSIDERATION OF APPLICATIONS FOR EXTENSION OF TIME FOR LODGING REQUESTS FOR REFERENCE
- ### (Repealed) SECTION 14HD REFERENCE TO TRIBUNAL
- ### (Repealed) SECTION 14HE NOTICE TO REFER
- ### (Repealed) SECTION 14HF PROCEDURE ON REVIEW
- ### (Repealed) SECTION 14HG IMPLEMENTATION OF DECISIONS
- ### (Repealed) SECTION 14I COMMISSIONER MAY OBTAIN INFORMATION AND EVIDENCE
- ### (Repealed) SECTION 14J ACCESS TO BOOKS ETC.
- ### (Repealed) SECTION 14K OFFENCES
- ### (Repealed) SECTION 14L APPLICATION OF PART OUTSIDE AUSTRALIA
- ### (Repealed) SECTION 14M JURISDICTION OF COURTS
- ### (Repealed) SECTION 14N NOTICES
- ### (Repealed) SECTION 14O ANNUAL REPORT
- ### (Repealed) SECTION 14P PRACTICE AND PROCEDURE OF SUPREME COURTS
- PART IVA - DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS
- Division 1 - Interpretation
- SECTION 14Q INTERPRETATION
- Division 2 - Prohibition and authorisation of departure of certain tax debtors
- SECTION 14R DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS PROHIBITED
- SECTION 14S DEPARTURE PROHIBITION ORDERS
- SECTION 14T REVOCATION AND VARIATION OF DEPARTURE PROHIBITION ORDERS
- SECTION 14U DEPARTURE AUTHORISATION CERTIFICATES
- Division 3 - Appeals from, and review of, decisions of the Commissioner
- SECTION 14V APPEALS TO COURTS AGAINST MAKING OF DEPARTURE PROHIBITION ORDERS
- SECTION 14W JURISDICTION OF COURTS
- SECTION 14X ORDERS OF COURT ON APPEAL
- SECTION 14Y APPLICATIONS FOR REVIEW OF CERTAIN DECISIONS
- Division 4 - Enforcement
- SECTION 14Z POWERS OF AUTHORISED OFFICERS
- SECTION 14ZA CERTAIN TAX DEBTORS TO PRODUCE AUTHORITY TO DEPART ETC.
- PART IVAAA - PUBLIC RULINGS
- ### (Repealed) SECTION 14ZAAA INTERPRETATION
- ### (Repealed) SECTION 14ZAAB CONTRACTS FOR ARRANGEMENTS
- ### (Repealed) SECTION 14ZAAC DISCRETION OF COMMISSIONER
- ### (Repealed) SECTION 14ZAAD PUBLIC RULING ON DISCRETIONS
- ### (Repealed) SECTION 14ZAAE PUBLIC RULINGS - CLASS OF ARRANGEMENTS
- ### (Repealed) SECTION 14ZAAF PUBLIC RULINGS - CLASS OF PERSONS
- ### (Repealed) SECTION 14ZAAG PUBLIC RULINGS - CLASS OF PERSONS AND CLASS OF ARRANGEMENTS
- ### (Repealed) SECTION 14ZAAH ARRANGEMENTS TO WHICH PUBLIC RULING APPLIES
- ### (Repealed) SECTION 14ZAAI MAKING OF PUBLIC RULING
- ### (Repealed) SECTION 14ZAAJ WHEN PUBLIC RULING MADE
- ### (Repealed) SECTION 14ZAAK WITHDRAWAL OF PUBLIC RULING
- ### (Repealed) SECTION 14ZAAL EFFECT OF WITHDRAWAL OF PUBLIC RULING
- ### (Repealed) SECTION 14ZAAM EFFECT ON PUBLIC RULING IF TAX LAW RE-ENACTED
- PART IVAA - PRIVATE RULINGS
- ### (Repealed) SECTION 14ZAA INTERPRETATION
- ### (Repealed) SECTION 14ZAB RELATED ARRANGEMENTS
- ### (Repealed) SECTION 14ZAC CONTRACTS FOR ARRANGEMENTS
- ### (Repealed) SECTION 14ZAD DISCRETION OF COMMISSIONER
- ### (Repealed) SECTION 14ZAE PRIVATE RULING ON DISCRETIONS
- ### (Repealed) SECTION 14ZAF APPLICATION FOR PRIVATE RULING ABOUT OWN TAX OR PRODUCT GRANT OR BENEFIT
- ### (Repealed) SECTION 14ZAG APPLICATION FOR PRIVATE RULING ABOUT ANOTHER'S TAX OR PRODUCT GRANT OR BENEFIT
- ### (Repealed) SECTION 14ZAH YEARS OF INCOME TO WHICH APPLICATION MAY APPLY
- ### (Repealed) SECTION 14ZAHA CLAIM PERIODS TO WHICH APPLICATION MAY APPLY
- ### (Repealed) SECTION 14ZAI ARRANGEMENTS TO WHICH APPLICATION MAY APPLY
- ### (Repealed) SECTION 14ZAJ FORM OF APPLICATION
- ### (Repealed) SECTION 14ZAK WITHDRAWAL OF APPLICATION
- ### (Repealed) SECTION 14ZAL DEALING WITH APPLICATION
- ### (Repealed) SECTION 14ZAM FURTHER INFORMATION MAY BE SOUGHT
- ### (Repealed) SECTION 14ZAN APPLICATIONS THAT DO NOT HAVE TO BE DEALT WITH
- ### (Repealed) SECTION 14ZAO APPLICANTS TO BE GIVEN REASONS FOR DELAYS
- ### (Repealed) SECTION 14ZAP COMMISSIONER MAY MAKE RELATED RULINGS
- ### (Repealed) SECTION 14ZAQ ASSUMPTIONS IN MAKING PRIVATE RULING
- ### (Repealed) SECTION 14ZAR MAKING OF PRIVATE RULINGS
- ### (Repealed) SECTION 14ZAS PARTICULARS IN PRIVATE RULINGS
- ### (Repealed) SECTION 14ZAT WHEN PRIVATE RULING MADE
- ### (Repealed) SECTION 14ZAU WITHDRAWAL OF PRIVATE RULING
- ### (Repealed) SECTION 14ZAV METHOD OF WITHDRAWING PRIVATE RULING
- ### (Repealed) SECTION 14ZAW PRIVATE RULING WITHDRAWN BY INCONSISTENT PUBLIC RULING
- ### (Repealed) SECTION 14ZAX EFFECT OF WITHDRAWAL OF PRIVATE RULING
- ### (Repealed) SECTION 14ZAXA EFFECT ON PRIVATE RULING IF TAX LAW RE-ENACTED
- ### (Repealed) SECTION 14ZAY CERTAIN PRIVATE RULINGS OF NO EFFECT
- ### (Repealed) SECTION 14ZAZ EFFECT OF WITHDRAWALS ON APPLICATIONS
- ### (Repealed) SECTION 14ZAZA OBJECTIONS, REVIEWS AND APPEALS RELATING TO PRIVATE RULINGS
- ### (Repealed) SECTION 14ZAZB SUCCESSFUL OBJECTION DECISION ALTERS RULING
- ### (Repealed) SECTION 14ZAZC APPLICATIONS AND OBJECTIONS NOT TO AFFECT OBLIGATIONS AND POWERS
- (Repealed) PART IVAB - REQUESTS FOR REFERENCE Pt IVAB repealed by No 216 of
- (Repealed) PART IVB - REVIEW OF DECISIONS BY ADMINISTRATIVE APPEALS TRIBUNAL
- PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS
- Division 1 - Introduction
- SECTION 14ZL PART APPLIES TO TAXATION OBJECTIONS
- SECTION 14ZM DIVISION 2 - INTERPRETIVE
- SECTION 14ZN DIVISION 3 - TAXATION OBJECTIONS
- SECTION 14ZO DIVISION 4 - TRIBUNAL REVIEW
- SECTION 14ZP DIVISION 5 - FEDERAL COURT APPEALS
- Division 2 - Interpretive provisions
- SECTION 14ZQ GENERAL INTERPRETATION PROVISIONS
- SECTION 14ZR TAXATION DECISIONS COVERED BY SINGLE NOTICE TO BE TREATED AS SINGLE DECISION
- SECTION 14ZS INELIGIBLE INCOME TAX REMISSION DECISIONS
- ### (Repealed) SECTION 14ZT INELIGIBLE SALES TAX REMISSION DECISIONS
- Division 3 - Taxation objections
- SECTION 14ZU HOW TAXATION OBJECTIONS ARE TO BE MADE
- SECTION 14ZV LIMITED OBJECTION RIGHTS IN THE CASE OF CERTAIN AMENDED TAXATION DECISIONS
- SECTION 14ZVA LIMITED OBJECTION RIGHTS BECAUSE OF OTHER OBJECTIONS
- SECTION 14ZVB OBJECTIONS RELATING TO EXCESS CONCESSIONAL CONTRIBUTIONS
- SECTION 14ZVC OBJECTIONS RELATING TO NON-CONCESSIONAL CONTRIBUTIONS
- SECTION 14ZW WHEN TAXATION OBJECTIONS ARE TO BE MADE
- SECTION 14ZX COMMISSIONER TO CONSIDER APPLICATIONS FOR EXTENSION OF TIME
- SECTION 14ZY COMMISSIONER TO DECIDE TAXATION OBJECTIONS
- SECTION 14ZYA PERSON MAY REQUIRE COMMISSIONER TO MAKE AN OBJECTION DECISION
- SECTION 14ZYB REQUIRING COMMISSIONER TO MAKE A PRIVATE RULING
- SECTION 14ZZ PERSON MAY SEEK REVIEW OF, OR APPEAL AGAINST, COMMISSIONER ' S DECISION
- Division 4 - ART review of objection decisions and extension of time refusal decisions
- SECTION 14ZZA ART ACT APPLIES SUBJECT TO THIS DIVISION
- SECTION 14ZZB SPECIAL RULES FOR REVIEWABLE OBJECTION DECISIONS AND EXTENSION OF TIME REFUSAL DECISIONS
- SECTION 14ZZC WHEN AND HOW TO APPLY TO THE ART
- SECTION 14ZZD PARTIES TO PROCEEDINGS FOR REVIEW
- SECTION 14ZZE HEARINGS BEFORE ART TO BE HELD IN PRIVATE IF APPLICANT SO REQUESTS
- SECTION 14ZZF GIVING DOCUMENTS TO THE ART
- ### (Repealed) SECTION 14ZZG MODIFICATION OF SECTION 38 OF THE AAT ACT
- SECTION 14ZZH LIMITATION ON ORDERS STAYING OR AFFECTING REVIEWABLE OBJECTION DECISIONS RELATING TO SMALL BUSINESS TAXATION ASSESSMENT DECISIONS
- SECTION 14ZZJ PUBLISHING ART DECISIONS
- SECTION 14ZZK GROUNDS OF OBJECTION AND BURDEN OF PROOF
- SECTION 14ZZL IMPLEMENTATION OF ART DECISIONS
- SECTION 14ZZM PENDING REVIEW NOT TO AFFECT IMPLEMENTATION OF TAXATION DECISIONS
- Division 5 - Court appeals against objection decisions
- SECTION 14ZZN TIME LIMIT FOR APPEALS
- SECTION 14ZZO GROUNDS OF OBJECTION AND BURDEN OF PROOF
- SECTION 14ZZP ORDER OF COURT ON OBJECTION DECISION
- SECTION 14ZZQ IMPLEMENTATION OF COURT ORDER IN RESPECT OF OBJECTION DECISION
- SECTION 14ZZR PENDING APPEAL NOT TO AFFECT IMPLEMENTATION OF TAXATION DECISIONS
- SECTION 14ZZS TRANSFER OF CERTAIN PROCEEDINGS TO FEDERAL CIRCUIT AND FAMILY COURT OF AUSTRALIA (DIVISION 1)
- PART IVD - PROTECTION FOR WHISTLEBLOWERS
- SECTION 14ZZT DISCLOSURES QUALIFYING FOR PROTECTION UNDER THIS PART
- SECTION 14ZZTA INFORMATION DISCLOSED FOR THE PURPOSE OF ASSISTING THE TAX PRACTITIONERS BOARD
- SECTION 14ZZU ELIGIBLE WHISTLEBLOWERS
- SECTION 14ZZV ELIGIBLE RECIPIENTS
- SECTION 14ZZW CONFIDENTIALITY OF WHISTLEBLOWER ' S IDENTITY
- SECTION 14ZZX DISCLOSURE THAT QUALIFIES FOR PROTECTION NOT ACTIONABLE ETC.
- SECTION 14ZZXA CLAIMS FOR PROTECTION
- SECTION 14ZZY VICTIMISATION PROHIBITED
- SECTION 14ZZZ COMPENSATION AND OTHER REMEDIES - CIRCUMSTANCES IN WHICH AN ORDER MAY BE MADE
- SECTION 14ZZZAA DETRIMENT
- SECTION 14ZZZA COMPENSATION AND OTHER REMEDIES - ORDERS THAT MAY BE MADE
- SECTION 14ZZZB IDENTIFYING INFORMATION NOT TO BE DISCLOSED ETC. TO COURTS OR TRIBUNALS
- SECTION 14ZZZC COSTS ONLY IF PROCEEDINGS INSTITUTED VEXATIOUSLY ETC.
- SECTION 14ZZZD INTERACTION BETWEEN CIVIL PROCEEDINGS AND CRIMINAL OFFENCES
- SECTION 14ZZZE COMPENSATION FOR ACQUISITION OF PROPERTY
- PART V - MISCELLANEOUS
- ### (Repealed) SECTION 14ZKA MODIFICATION OF LIMITATION LAWS APPLYING TO THE RECOVERY OF TAX DEBTS
- SECTION 15 APPEARANCE BY COMMISSIONER ETC.
- ### (Repealed) SECTION 15AA VALIDITY OF PRIVATE RULING
- ### (Repealed) SECTION 15AB EVIDENCE
- SECTION 15A CERTIFICATION BY COMMISSIONER OF COPIES OF, AND EXTRACTS FROM, DOCUMENTS
- SECTION 15B RECOVERABLE ADVANCES
- SECTION 15C RECOVERABLE PAYMENTS
- SECTION 15D REPORTS ABOUT RECOVERABLE ADVANCES AND RECOVERABLE PAYMENTS
- SECTION 16 PAYMENTS OUT OF CONSOLIDATED REVENUE FUND
- SECTION 16A REGULATIONS MAY PROVIDE FOR METHODS OF PAYMENT OF TAX LIABILITIES ETC.
- SECTION 16B CERTAIN LIABILITIES TO BE REDUCED TO NEAREST MULTIPLE OF 5 CENTS
- SECTION 17 POWERS OF TAXATION OFFICERS IN RELATION TO REFERENCES TO CURRENCY ETC.
- SECTION 17A POWERS OF FEDERAL COURT AND FEDERAL CIRCUIT AND FAMILY COURT OF AUSTRALIA (DIVISION 2) IN RESPECT OF TAXATION MATTERS
- ### (Repealed) SECTION 17B INJUNCTIONS TO PREVENT CONTRAVENTION OF SECRECY PROVISIONS
- ### (Repealed) SECTION 17C REQUESTS TO BE PRESCRIBED AS AN ELIGIBLE ROYAL COMMISSION
- SECTION 18 REGULATIONS
- (Repealed) PART VI - ADMINISTRATION OF THE GST, WINE EQUALISATION TAX AND LUXURY CAR TAX
- (Repealed) Division 1 - Introduction
- ### (Repealed) SECTION 19 OVERVIEW
- ### (Repealed) SECTION 20 MEANING OF EXPRESSIONS
- ### (Repealed) SECTION 21 APPLICATION OF THE CRIMINAL CODE
- (Repealed) Division 2 - Assessments
- ### (Repealed) SECTION 22 COMMISSIONER MAY MAKE ASSESSMENT OF INDIRECT TAX
- ### (Repealed) SECTION 23 REQUEST FOR ASSESSMENT
- ### (Repealed) SECTION 24 INDIRECT TAX LIABILITIES DO NOT DEPEND ON ASSESSMENT
- ### (Repealed) SECTION 25 COMMISSIONER MUST GIVE NOTICE OF THE ASSESSMENT
- ### (Repealed) SECTION 26 AMENDMENT OF ASSESSMENT
- SECTION 27 LATER ASSESSMENT PREVAILS IN CASE OF INCONSISTENCY
- (Repealed) Division 3 - Recovery
- ### (Repealed) SECTION 28 RECOVERY OF UNPAID INDIRECT TAX AND PENALTY
- ### (Repealed) SECTION 29 PAYMENT WHEN MULTIPLE AMOUNTS OWING
- ### (Repealed) SECTION 30 RECOVERY OF INDIRECT TAX PAID ON BEHALF OF ANOTHER ENTITY
- ### (Repealed) SECTION 31 RECOVERY OF INDIRECT TAX IF JOINT LIABILITY
- ### (Repealed) SECTION 32 RECOVERY OF INDIRECT TAX FROM TRUSTEE OF DECEASED ESTATE
- ### (Repealed) SECTION 33 RECOVERY OF INDIRECT TAX FROM UNADMINISTERED DECEASED ESTATE
- ### (Repealed) SECTION 34 RECOVERY FROM THIRD PARTY
- ### (Repealed) SECTION 35 TIME LIMIT ON RECOVERING UNPAID INDIRECT TAX
- ### (Repealed) SECTION 36 TIME LIMIT ON CREDITS AND REFUNDS
- ### (Repealed) SECTION 37 RELIANCE ON COMMISSIONER'S INTERPRETATION OF AN INDIRECT TAX LAW
- ### (Repealed) SECTION 38 REFUNDS IF EARLIER GST RETURN NOT PROVIDED
- ### (Repealed) SECTION 39 RESTRICTION ON REFUNDS
- (Repealed) Division 4 - Penalties
- ### (Repealed) SECTION 40 UNPAID TAX
- ### (Repealed) SECTION 41 PENALTY FOR FAILING TO MAKE ELECTRONIC PAYMENT
- ### (Repealed) SECTION 42 PENALTY FOR FAILING TO REGISTER OR CANCEL REGISTRATION
- ### (Repealed) SECTION 43 PENALTY FOR FAILING TO GIVE GST RETURN OR OTHER INFORMATION
- ### (Repealed) SECTION 44 PENALTY FOR FAILING TO ISSUE TAX INVOICE OR ADJUSTMENT NOTE
- ### (Repealed) SECTION 45 PENALTY FOR BOTH PRINCIPAL AND AGENT ISSUING CERTAIN DOCUMENTS
- ### (Repealed) SECTION 46 PENALTY FOR MAKING FALSE STATEMENTS
- ### (Repealed) SECTION 46A INDIRECT TAX AMENDING ACTS CANNOT IMPOSE PENALTIES ETC. EARLIER THAN 28 DAYS AFTER ROYAL ASSENT
- ### (Repealed) SECTION 47 NOTIFICATION OF PENALTY AND DUE DATE FOR PAYMENT
- ### (Repealed) SECTION 48 REMISSION OF PENALTY
- ### (Repealed) SECTION 49 RELATIONSHIP WITH OFFENCE PROVISIONS
- (Repealed) Division 5 - Special rules for certain entities
- ### (Repealed) SECTION 50 LIABILITY OF PARTNERS
- ### (Repealed) SECTION 51 LIABILITY OF PARTICIPANTS IN GST JOINT VENTURES
- ### (Repealed) SECTION 52 LIABILITY RELATED TO UNINCORPORATED ASSOCIATIONS OR BODIES OF PERSONS
- ### (Repealed) SECTION 52A LIABILITY RELATED TO NON-PROFIT SUB-ENTITIES
- ### (Repealed) SECTION 53 LIABILITY OF MEMBERS OF GST GROUPS
- ### (Repealed) SECTION 54 LIABILITY OF REPRESENTATIVES OF INCAPACITATED ENTITIES
- ### (Repealed) SECTION 55 OBLIGATIONS OF LIQUIDATOR OR RECEIVER
- ### (Repealed) SECTION 56 PUBLIC OFFICER OF A COMPANY
- ### (Repealed) SECTION 57 LIABILITY OF DIRECTORS ETC. OF A COMPANY
- ### (Repealed) SECTION 58 OBLIGATIONS OF AGENT WINDING UP BUSINESS FOR NON-RESIDENT
- (Repealed) Division 6 - Evidence
- SECTION 59 PRODUCTION OF ASSESSMENT OR DECLARATION IS CONCLUSIVE EVIDENCE
- ### (Repealed) SECTION 60 CERTIFICATE OF AMOUNT PAYABLE IS PRIMA FACIE EVIDENCE
- ### (Repealed) SECTION 61 SIGNED COPIES ARE EVIDENCE
- (Repealed) Division 7 - Review
- ### (Repealed) SECTION 62 REVIEWABLE GST DECISIONS, REVIEWABLE WINE TAX DECISIONS AND REVIEWABLE INDIRECT TAX DECISIONS
- (Repealed) Division 7A - Effect of alterations to wine tax or luxury car tax laws
- ### (Repealed) SECTION 62A ALTERATION OF CONTRACTS IF COST OF SUPPLIES ETC. IS AFFECTED BY LATER ALTERATION TO WINE TAX OR LUXURY CAR TAX LAWS
- (Repealed) Division 7B - Indirect tax refund schemes
- ### (Repealed) SECTION 62B REFUND SCHEME - DEFENCE RELATED INTERNATIONAL OBLIGATIONS
- ### (Repealed) SECTION 62C REFUND SCHEME - INTERNATIONAL OBLIGATIONS
- (Repealed) Division 8 - Other administrative provisions
- ### (Repealed) SECTION 63 COMMISSIONER HAS GENERAL ADMINISTRATION OF INDIRECT TAX LAWS
- ### (Repealed) SECTION 64 COMMISSIONER MUST PREPARE ANNUAL REPORT
- ### (Repealed) SECTION 65 COMMISSIONER MAY DIRECT A PERSON TO PROVIDE INFORMATION
- ### (Repealed) SECTION 66 ACCESS TO PREMISES ETC.
- ### (Repealed) SECTION 67 ADDRESS FOR SERVICE
- ### (Repealed) SECTION 68 PROTECTION OF CONFIDENTIALITY OF INFORMATION
- ### (Repealed) SECTION 69 NOTICES ETC. BY COMMISSIONER MUST BE IN WRITING
- ### (Repealed) SECTION 70 KEEPING RECORDS OF INDIRECT TAX TRANSACTIONS
- SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
- Chapter 2 - Collection, recovery and administration of income tax
- PART 2-1 - INTRODUCTION TO THE PAY AS YOU GO (PAYG) SYSTEM
- Division 6 - Guide to Parts 2-5 and 2-10
- SECTION 6-1 WHAT PARTS 2-5 AND 2-10 ARE ABOUT
- SECTION 6-5 THE PAY AS YOU GO (PAYG) SYSTEM
- SECTION 6-10 HOW THE AMOUNTS COLLECTED ARE DEALT WITH
- PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING
- Division 10 - Guide to Part 2-5
- SECTION 10-1 WHAT THIS PART IS ABOUT
- SECTION 10-5 SUMMARY OF WITHHOLDING PAYMENTS
- Division 11 - Preliminary matters
- SECTION 11-1 OBJECT OF THIS PART
- SECTION 11-5 CONSTRUCTIVE PAYMENT
- Division 12 - Payments from which amounts must be withheld
- Subdivision 12-A - General rules
- SECTION 12-1 GENERAL EXCEPTIONS
- SECTION 12-5 WHAT TO DO IF MORE THAN ONE PROVISION REQUIRES A WITHHOLDING
- SECTION 12-7 DIVISION DOES NOT APPLY TO ALIENATED PERSONAL SERVICES PAYMENTS
- SECTION 12-10 DIVISION DOES NOT APPLY TO NON-CASH BENEFITS
- 12-15 (Repealed) SECTION 12-15 AMOUNTS TO BE EXPRESSED IN AUSTRALIAN CURRENCY
- SECTION 12-20 APPLICATION OF DIVISION AND REGULATIONS TO NON-SHARE DIVIDENDS
- Subdivision 12-B - Payments for work and services
- SECTION 12-35 PAYMENT TO EMPLOYEE
- SECTION 12-40 PAYMENT TO COMPANY DIRECTOR
- SECTION 12-45 PAYMENT TO OFFICE HOLDER
- SECTION 12-47 PAYMENT TO RELIGIOUS PRACTITIONERS
- SECTION 12-50 RETURN TO WORK PAYMENT
- SECTION 12-55 VOLUNTARY AGREEMENT TO WITHHOLD
- SECTION 12-60 PAYMENT UNDER LABOUR HIRE ARRANGEMENT, OR SPECIFIED BY REGULATIONS
- Subdivision 12-C - Payments for retirement or because of termination of employment
- SECTION 12-80 SUPERANNUATION INCOME STREAMS AND ANNUITIES
- SECTION 12-85 SUPERANNUATION LUMP SUMS AND PAYMENTS FOR TERMINATION OF EMPLOYMENT
- SECTION 12-90 UNUSED LEAVE PAYMENTS
- Subdivision 12-D - Benefit and compensation payments
- SECTION 12-110 SOCIAL SECURITY OR OTHER BENEFIT PAYMENT
- SECTION 12-115 COMMONWEALTH EDUCATION OR TRAINING PAYMENT
- SECTION 12-120 COMPENSATION, SICKNESS OR ACCIDENT PAYMENT
- Subdivision 12-E - Payments where TFN or ABN not quoted
- SECTION 12-140 RECIPIENT DOES NOT QUOTE TAX FILE NUMBER
- SECTION 12-145 INVESTOR BECOMING PRESENTLY ENTITLED TO INCOME OF A UNIT TRUST
- SECTION 12-150 LIMITED APPLICATION OF SECTION 12-140 TO PAYMENT UNDER FINANCIAL ARRANGEMENT
- SECTION 12-152 LIMITED APPLICATION OF SECTION 12-140 TO PAYMENT COVERED BY SECTION 12A-205
- SECTION 12-155 WHEN INVESTOR MAY QUOTE ABN AS ALTERNATIVE
- SECTION 12-160 INVESTMENT BODY UNAWARE THAT EXEMPTION FROM QUOTING TFN HAS STOPPED APPLYING
- SECTION 12-165 EXCEPTION FOR FULLY FRANKED DIVIDEND
- SECTION 12-170 EXCEPTION FOR PAYMENTS BELOW THRESHOLDS SET BY REGULATIONS
- SECTION 12-175 TRUSTEE DISTRIBUTES INCOME OF CLOSELY HELD TRUST
- SECTION 12-180 BENEFICIARY BECOMES PRESENTLY ENTITLED TO INCOME OF CLOSELY HELD TRUST
- SECTION 12-185 EXCEPTION FOR PAYMENTS BELOW THRESHOLDS SET BY REGULATIONS
- SECTION 12-190 RECIPIENT DOES NOT QUOTE ABN
- Subdivision 12-F - Dividend, interest and royalty payments
- SECTION 12-210 DIVIDEND PAYMENT TO OVERSEAS PERSON
- SECTION 12-215 DIVIDEND PAYMENT RECEIVED FOR FOREIGN RESIDENT
- SECTION 12-220 APPLICATION TO PART OF A DIVIDEND
- SECTION 12-225 APPLICATION TO DISTRIBUTION BY A LIQUIDATOR OR OTHER PERSON
- SECTION 12-245 INTEREST PAYMENT TO OVERSEAS PERSON
- SECTION 12-250 INTEREST PAYMENT RECEIVED FOR FOREIGN RESIDENT
- SECTION 12-255 INTEREST PAYMENT DERIVED BY LENDER IN CARRYING ON BUSINESS THROUGH OVERSEAS PERMANENT ESTABLISHMENT
- SECTION 12-260 LENDER TO NOTIFY BORROWER IF INTEREST DERIVED THROUGH OVERSEAS PERMANENT ESTABLISHMENT
- SECTION 12-280 ROYALTY PAYMENT TO OVERSEAS PERSON
- SECTION 12-285 ROYALTY PAYMENT RECEIVED FOR FOREIGN RESIDENT
- SECTION 12-300 LIMITS ON AMOUNT WITHHELD UNDER THIS SUBDIVISION
- Subdivision 12-FA - Departing Australia superannuation payments
- SECTION 12-305 DEPARTING AUSTRALIA SUPERANNUATION PAYMENT
- SECTION 12-310 LIMITS ON AMOUNT WITHHELD UNDER THIS SUBDIVISION
- Subdivision 12-FAA - Excess untaxed roll-over amount
- SECTION 12-312 UNTAXED ROLL-OVER SUPERANNUATION BENEFITS
- SECTION 12-313 LIMITS ON AMOUNT WITHHELD UNDER THIS SUBDIVISION
- Subdivision 12-FB - Payments to foreign residents etc.
- SECTION 12-315 PAYMENT TO FOREIGN RESIDENT ETC.
- SECTION 12-317 PAYMENT RECEIVED FOR FOREIGN RESIDENT ETC.
- SECTION 12-319 EXEMPTIONS FROM WITHHOLDING OBLIGATIONS UNDER THIS SUBDIVISION
- Subdivision 12-FC - Labour mobility programs
- SECTION 12-319A PAYMENT TO EMPLOYEE
- Subdivision 12-G - Payments in respect of mining on Aboriginal land, and natural resources
- SECTION 12-320 MINING PAYMENT
- SECTION 12-325 NATURAL RESOURCE PAYMENT
- SECTION 12-330 PAYER MUST ASK COMMISSIONER HOW MUCH TO WITHHOLD
- SECTION 12-335 COMMISSIONER MAY EXEMPT FROM SECTION 12-330, SUBJECT TO CONDITIONS
- Subdivision 12-H - Distributions of withholding MIT income
- SECTION 12-375 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 12-383 MEANING OF WITHHOLDING MIT
- SECTION 12-385 WITHHOLDING BY WITHHOLDING MITs
- SECTION 12-390 WITHHOLDING BY CUSTODIANS AND OTHER ENTITIES
- SECTION 12-395 REQUIREMENT TO GIVE NOTICE OR MAKE INFORMATION AVAILABLE
- 12-400 (Repealed) SECTION 12-400 MEANING OF MANAGED INVESTMENT TRUST
- 12-401 (Repealed) SECTION 12-401 TRUSTS WITH WHOLESALE MEMBERSHIP
- 12-402 (Repealed) SECTION 12-402 WIDELY-HELD REQUIREMENTS - ORDINARY CASE
- 12-402A (Repealed) SECTION 12-402A WIDELY-HELD REQUIREMENTS FOR REGISTERED MIT - SPECIAL CASE FOR ENTITIES COVERED BY SUBSECTION 12-402(3)
- 12-402B (Repealed) SECTION 12-402B CLOSELY-HELD RESTRICTIONS
- 12-403 (Repealed) SECTION 12-403 LICENSING REQUIREMENTS FOR UNREGISTERED MIS
- 12-404 (Repealed) SECTION 12-404 MIT PARTICIPATION INTEREST
- SECTION 12-405 MEANING OF FUND PAYMENT - GENERAL CASE
- SECTION 12-410 ENTITY TO WHOM PAYMENT IS MADE
- SECTION 12-415 FAILURE TO GIVE NOTICE OR MAKE INFORMATION AVAILABLE: ADMINISTRATIVE PENALTY
- SECTION 12-420 AGENCY RULES
- SECTION 12-425 MEANING OF CLEAN BUILDING MANAGED INVESTMENT TRUST
- SECTION 12-430 MEANING OF CLEAN BUILDING
- SECTION 12-435 MEANING OF NON-CONCESSIONAL MIT INCOME
- SECTION 12-436 MEANING OF ASSET ENTITY, OPERATING ENTITY, CROSS STAPLE ARRANGEMENT AND STAPLED ENTITY
- SECTION 12-437 MEANING OF MIT CROSS STAPLE ARRANGEMENT INCOME
- SECTION 12-438 MIT CROSS STAPLE ARRANGEMENT INCOME - DE MINIMIS EXCEPTION
- SECTION 12-439 MIT CROSS STAPLE ARRANGEMENT INCOME - APPROVED ECONOMIC INFRASTRUCTURE FACILITY EXCEPTION
- SECTION 12-440 TRANSITIONAL - MIT CROSS STAPLE ARRANGEMENT INCOME
- SECTION 12-441 INTEGRITY RULE - CONCESSIONAL CROSS STAPLE RENT CAP
- SECTION 12-442 MEANING OF EXCEPTED MIT CSA INCOME
- SECTION 12-443 CONCESSIONAL CROSS STAPLE RENT CAP - EXISTING LEASE WITH SPECIFIED RENT OR RENT METHOD
- SECTION 12-444 CONCESSIONAL CROSS STAPLE RENT CAP - GENERAL
- SECTION 12-445 ASSET ENTITY TO ALLOCATE DEDUCTIONS FIRST AGAINST RENTAL INCOME THAT IS NOT MIT CROSS STAPLE ARRANGEMENT INCOME
- SECTION 12-446 MEANING OF MIT TRADING TRUST INCOME
- SECTION 12-447 TRANSITIONAL - MIT TRADING TRUST INCOME
- SECTION 12-448 MEANING OF MIT AGRICULTURAL INCOME, AUSTRALIAN AGRICULTURAL LAND FOR RENT AND DIVISION 6C LAND
- SECTION 12-449 TRANSITIONAL - MIT AGRICULTURAL INCOME
- SECTION 12-450 MEANING OF MIT RESIDENTIAL HOUSING INCOME
- SECTION 12-451 TRANSITIONAL - MIT RESIDENTIAL HOUSING INCOME
- SECTION 12-452 MEANING OF RESIDENTIAL DWELLING ASSET
- SECTION 12-453 MIT AGRICULTURAL INCOME AND MIT RESIDENTIAL HOUSING INCOME - CAPITAL GAINS IN RELATION TO MEMBERSHIP INTERESTS
- Subdivision 12-J - FHSS released amounts
- SECTION 12-460 FHSS RELEASED AMOUNTS
- Division 12A - Distributions by AMITs (including deemed payments)
- SECTION 12A-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 12A-A - Distributions by AMITs relating to dividend, interest and royalties
- SECTION 12A-5 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 12A-10 DEEMED PAYMENTS - NO OBLIGATION TO WITHHOLD UNDER SUBDIVISION 12-F (DIVIDEND, INTEREST AND ROYALTY PAYMENTS)
- SECTION 12A-15 DIVIDEND, INTEREST OR ROYALTY PAYMENTS RELATING TO AMIT - REQUIREMENT TO GIVE NOTICE OR MAKE INFORMATION AVAILABLE
- SECTION 12A-20 FAILURE TO GIVE NOTICE OR MAKE INFORMATION AVAILABLE UNDER SECTION 12A-15: ADMINISTRATIVE PENALTY
- SECTION 12A-25 MEANING OF AMIT DIR PAYMENT
- SECTION 12A-30 MEANING OF AMIT DIVIDEND PAYMENT
- SECTION 12A-35 MEANING OF AMIT INTEREST PAYMENT
- SECTION 12A-40 MEANING OF AMIT ROYALTY PAYMENT
- Subdivision 12A-B - Distributions by AMITs relating to Subdivision 12-H fund payments
- SECTION 12A-100 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 12A-105 DEEMED PAYMENTS - NO OBLIGATION TO WITHHOLD UNDER SUBDIVISION 12-H
- SECTION 12A-110 MEANING OF FUND PAYMENT - AMITs
- Subdivision 12A-C - Deemed payments by AMITs etc.
- SECTION 12A-200 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 12A-205 ISSUE OF AMMA STATEMENT ETC. DEEMED TO BE PAYMENT
- SECTION 12A-210 POST-AMMA ACTUAL PAYMENT AND PRE-AMMA ACTUAL PAYMENT IN RESPECT OF DEEMED PAYMENT
- SECTION 12A-215 AMIT PAYMENT TO THE COMMISSIONER IN RESPECT OF DEEMED PAYMENTS TO OFFSHORE ENTITIES ETC.
- SECTION 12A-220 CUSTODIAN PAYMENT TO THE COMMISSIONER IN RESPECT OF DEEMED PAYMENTS TO OFFSHORE ENTITIES ETC.
- Division 13 - Alienated personal services payments
- SECTION 13-1 OBJECT OF THIS DIVISION
- SECTION 13-5 PAYMENT TO THE COMMISSIONER IN RESPECT OF ALIENATED PERSONAL SERVICES PAYMENTS
- SECTION 13-10 ALIENATED PERSONAL SERVICES PAYMENTS
- SECTION 13-15 PERSONAL SERVICES PAYMENT REMITTERS
- SECTION 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
- Subdivision 14-A - Non-cash benefits
- SECTION 14-1 OBJECT OF THIS SUBDIVISION
- SECTION 14-5 PROVIDER OF NON-CASH BENEFIT MUST PAY AMOUNT TO THE COMMISSIONER IF PAYMENT WOULD BE SUBJECT TO WITHHOLDING
- SECTION 14-10 DIVIDEND, INTEREST OR ROYALTY RECEIVED, FOR A FOREIGN RESIDENT, IN THE FORM OF A NON-CASH BENEFIT
- SECTION 14-15 PAYER CAN RECOVER AMOUNT PAID TO THE COMMISSIONER
- Subdivision 14-B - Accruing gains
- SECTION 14-50 OBJECT OF THIS SUBDIVISION
- SECTION 14-55 LIABILITY FOR TFN WITHHOLDING TAX
- SECTION 14-60 INVESTMENT BODY MAY RECOVER TFN WITHHOLDING TAX FROM INVESTOR
- SECTION 14-65 APPLICATION OF RULES IN DIVISION 18
- SECTION 14-75 OVERPAYMENT OF TFN WITHHOLDING TAX
- SECTION 14-85 OTHER LAWS DO NOT EXEMPT FROM TFN WITHHOLDING TAX
- Subdivision 14-C - Shares and rights under employee share schemes
- SECTION 14-155 LIABILITY FOR TFN WITHHOLDING TAX (ESS)
- SECTION 14-160 EMPLOYER MAY GIVE INDIVIDUAL TAX FILE NUMBERS TO PROVIDER
- SECTION 14-165 PROVIDER MAY RECOVER TFN WITHHOLDING TAX (ESS) FROM INDIVIDUAL
- SECTION 14-170 APPLICATION OF RULES IN DIVISION 18
- SECTION 14-175 OVERPAYMENT OF TFN WITHHOLDING TAX (ESS)
- SECTION 14-180 APPLICATION OF CERTAIN PROVISIONS OF DIVISION 83A OF THE INCOME TAX ASSESSMENT ACT 1997
- Subdivision 14-D - Capital proceeds involving foreign residents and taxable Australian property
- SECTION 14-200 CERTAIN ACQUISITIONS OF TAXABLE AUSTRALIAN PROPERTY FROM FOREIGN RESIDENTS
- SECTION 14-205 EFFECT OF LOOK-THROUGH EARNOUT RIGHTS
- SECTION 14-210 WHETHER AN ENTITY IS A RELEVANT FOREIGN RESIDENT
- SECTION 14-215 EXCLUDED TRANSACTIONS
- SECTION 14-220 COMMISSIONER CLEARANCE CERTIFICATES
- SECTION 14-225 ENTITY DECLARATIONS
- SECTION 14-230 ADMINISTRATIVE PENALTIES FOR FALSE OR MISLEADING DECLARATIONS
- SECTION 14-235 VARYING AMOUNTS TO BE PAID TO THE COMMISSIONER
- Subdivision 14-E - GST payable on taxable supplies of certain real property
- SECTION 14-250 RECIPIENTS OF CERTAIN TAXABLE SUPPLIES OF REAL PROPERTY MUST PAY AMOUNTS TO COMMISSIONER
- SECTION 14-255 NOTIFICATION BY SUPPLIERS OF RESIDENTIAL PREMISES ETC.
- Division 15 - Working out the amount to withhold
- SECTION 15-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 15-A - Working out how much to withhold
- SECTION 15-10 HOW MUCH TO WITHHOLD
- SECTION 15-15 VARIATION OF AMOUNTS REQUIRED TO BE WITHHELD
- Subdivision 15-B - Withholding schedules and regulations
- SECTION 15-25 COMMISSIONER ' S POWER TO MAKE WITHHOLDING SCHEDULES
- SECTION 15-30 MATTERS TO BE CONSIDERED WHEN MAKING WITHHOLDING SCHEDULES
- SECTION 15-35 REGULATIONS ABOUT WITHHOLDING
- Subdivision 15-C - Declarations
- SECTION 15-50 DECLARATIONS
- Division 16 - Payer ' s obligations and rights
- SECTION 16-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 16-A - To withhold
- SECTION 16-5 WHEN TO WITHHOLD AN AMOUNT
- SECTION 16-7 TREAT ENTITY OBLIGED TO PAY UNDER SUBDIVISION 12A-C AS HAVING WITHHELD AMOUNT UNDER DIVISION 12
- 16-10 (Repealed) SECTION 16-10 HOW MUCH TO WITHHOLD
- 16-15 (Repealed) SECTION 16-15 VARIATION OF AMOUNTS REQUIRED TO BE WITHHELD
- SECTION 16-20 PAYER DISCHARGED FROM LIABILITY TO RECIPIENT FOR AMOUNT WITHHELD
- SECTION 16-25 FAILURE TO WITHHOLD: OFFENCE
- SECTION 16-30 FAILURE TO WITHHOLD: ADMINISTRATIVE PENALTY FOR ENTITY OTHER THAN EXEMPT AUSTRALIAN GOVERNMENT AGENCY
- SECTION 16-35 FAILURE TO WITHHOLD: ADMINISTRATIVE PENALTY FOR EXEMPT AUSTRALIAN GOVERNMENT AGENCY IN RELATION TO PAYMENT OTHER THAN DIVIDEND, INTEREST OR ROYALTY
- SECTION 16-40 FAILURE TO WITHHOLD: ADMINISTRATIVE PENALTY FOR EXEMPT AUSTRALIAN GOVERNMENT AGENCY IN RELATION TO DIVIDEND, INTEREST OR ROYALTY PAYMENT
- SECTION 16-43 FAILURE TO WITHHOLD: ADMINISTRATIVE PENALTY FOR EXEMPT AUSTRALIAN GOVERNMENT AGENCY IN RELATION TO PAYMENT TO FOREIGN RESIDENT ETC.
- 16-45 (Repealed) SECTION 16-45 REMISSION OF PENALTY UNDER SECTION 16-30, 16-40 OR 16-43
- 16-50 (Repealed) SECTION 16-50 GENERAL INTEREST CHARGE ON UNPAID PENALTY
- Subdivision 16-B - To pay withheld amounts to the Commissioner
- SECTION 16-70 ENTITY TO PAY AMOUNTS TO COMMISSIONER
- SECTION 16-75 WHEN AMOUNTS MUST BE PAID TO COMMISSIONER
- SECTION 16-80 PENALTY FOR FAILURE TO PAY WITHIN TIME
- SECTION 16-85 HOW AMOUNTS ARE TO BE PAID
- 16-90 (Repealed) SECTION 16-90 LARGE WITHHOLDER: PENALTY FOR NON-ELECTRONIC PAYMENT
- SECTION 16-95 MEANING OF LARGE WITHHOLDER
- SECTION 16-100 MEANING OF MEDIUM WITHHOLDER
- SECTION 16-105 MEANING OF SMALL WITHHOLDER
- SECTION 16-110 COMMISSIONER MAY VARY WITHHOLDER ' S STATUS DOWNWARDS
- SECTION 16-115 COMMISSIONER MAY VARY WITHHOLDER ' S STATUS UPWARDS
- Subdivision 16-BA - To be registered
- SECTION 16-140 WITHHOLDERS MUST BE REGISTERED
- SECTION 16-141 REGISTRATION AND CANCELLATION
- SECTION 16-142 BRANCHES MAY BE REGISTERED
- SECTION 16-143 SEPARATE AMOUNTS FOR ENTITIES AND BRANCHES
- SECTION 16-144 CANCELLATION OF BRANCH REGISTRATION
- SECTION 16-145 EFFECT ON BRANCHES OF CANCELLING THE ENTITY ' S REGISTRATION
- SECTION 16-146 EMPLOYERS OF WORKING HOLIDAY MAKERS MUST BE REGISTERED
- SECTION 16-147 REGISTERING EMPLOYERS OF WORKING HOLIDAY MAKERS
- SECTION 16-148 CANCELLING THE REGISTRATION OF EMPLOYERS OF WORKING HOLIDAY MAKERS
- Subdivision 16-C - To provide information
- SECTION 16-150 COMMISSIONER MUST BE NOTIFIED OF AMOUNTS
- SECTION 16-152 ANNUAL REPORTS - WITHHOLDING PAYMENTS COVERED BY SECTION 12-175
- SECTION 16-153 ANNUAL REPORTS - OTHER PAYMENTS
- SECTION 16-155 ANNUAL PAYMENT SUMMARY
- SECTION 16-156 ANNUAL PAYMENT SUMMARY FOR SECTIONS 12-175 AND 12-180
- SECTION 16-157 PAYMENT SUMMARY FOR SUBDIVISION 12-H
- SECTION 16-160 PART-YEAR PAYMENT SUMMARY
- SECTION 16-165 PAYMENT SUMMARIES FOR SUPERANNUATION LUMP SUMS AND PAYMENTS FOR TERMINATION OF EMPLOYMENT
- SECTION 16-166 PAYMENT SUMMARY FOR A DEPARTING AUSTRALIA SUPERANNUATION PAYMENT
- SECTION 16-167 PAYMENT SUMMARY FOR PAYMENT TO RECIPIENT WHO DOES NOT QUOTE ABN
- SECTION 16-170 FORM AND CONTENT OF PAYMENT SUMMARY
- SECTION 16-175 PENALTY FOR NOT PROVIDING PAYMENT SUMMARY
- SECTION 16-180 COMMISSIONER MAY EXEMPT ENTITY FROM GIVING PAYMENT SUMMARY
- SECTION 16-182 DEFINITION OF REPORTABLE EMPLOYER SUPERANNUATION CONTRIBUTION
- Subdivision 16-D - Additional rights and obligations of entity that makes a payment
- SECTION 16-195 PAYER ' S RIGHT TO RECOVER AMOUNTS OF PENALTY: CERTAIN WITHHOLDING TAXES
- 16-200 (Repealed) SECTION 16-200 PAYER ' S LIABILITY AND RIGHT: ADDITIONAL WITHHOLDING TAX
- Division 18 - Recipient ' s entitlements and obligations
- Subdivision 18-A - Crediting withheld amounts
- SECTION 18-1 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 18-5 NO CREDIT FOR REFUNDED AMOUNT
- SECTION 18-10 APPLICATION OF SECTIONS 18-15, 18-20 AND 18-25
- SECTION 18-15 TAX CREDIT FOR RECIPIENT OF WITHHOLDING PAYMENTS
- SECTION 18-20 TAX CREDIT WHERE RECIPIENT IS A PARTNERSHIP
- SECTION 18-25 TAX CREDIT WHERE RECIPIENT IS A TRUST
- SECTION 18-27 TAX CREDIT FOR ALIENATED PERSONAL SERVICES PAYMENTS
- SECTION 18-30 CREDIT: DIVIDEND, INTEREST OR ROYALTY
- SECTION 18-32 CREDIT: AMOUNT ATTRIBUTABLE TO FUND PAYMENT
- SECTION 18-33 CREDIT: LABOUR MOBILITY PROGRAMS
- SECTION 18-35 CREDIT: PENALTY UNDER SECTION 12-415, 16-30, 16-35 OR 16-40 OR RELATED GENERAL INTEREST CHARGE
- SECTION 18-40 CREDIT: LIABILITY UNDER PART 4-25
- SECTION 18-42 CREDIT - DEPARTING AUSTRALIA SUPERANNUATION PAYMENT
- SECTION 18-45 CREDIT - MINING PAYMENT
- 18-49 (Repealed) SECTION 18-49 CREDIT - NATURAL RESOURCE PAYMENTS
- 18-50 (Repealed) SECTION 18-50 CREDIT: AMOUNT ATTRIBUTABLE TO FUND PAYMENT
- SECTION 18-55 CREDIT - NATURAL RESOURCE PAYMENTS
- SECTION 18-60 CREDIT - PAYMENT RELATING TO TAXABLE SUPPLY OF REAL PROPERTY
- Subdivision 18-B - Refund of certain withheld amounts
- SECTION 18-65 REFUND OF WITHHELD AMOUNTS BY THE PAYER TO THE RECIPIENT
- SECTION 18-70 REFUND OF WITHHELD AMOUNTS BY THE COMMISSIONER TO THE RECIPIENT
- 18-75 (Repealed) SECTION 18-75 REFUND OF WITHHELD AMOUNTS RELATING TO ELIGIBLE TERMINATION PAYMENT
- SECTION 18-80 REFUND BY COMMISSIONER OF AMOUNT WITHHELD FROM PAYMENT IN RESPECT OF INVESTMENT
- SECTION 18-85 REFUND BY COMMISSIONER OF AMOUNT WITHHELD FROM PAYMENT IN RESPECT OF SUPPLY OF REAL PROPERTY
- Subdivision 18-C - Recipient ' s obligations
- SECTION 18-100 OBLIGATION TO KEEP PAYMENT SUMMARY
- Subdivision 18-D - Directors etc. of non-complying companies
- SECTION 18-120 OBJECT OF SUBDIVISION
- SECTION 18-125 DIRECTORS OF NON-COMPLYING COMPANIES
- SECTION 18-130 DIRECTORS OF NON-COMPLYING COMPANIES - TAX REDUCED IN CERTAIN CIRCUMSTANCES
- SECTION 18-135 ASSOCIATES OF DIRECTORS OF NON-COMPLYING COMPANIES
- SECTION 18-140 NOTICES
- SECTION 18-145 WHEN PAYG WITHHOLDING NON-COMPLIANCE TAX MUST BE PAID
- SECTION 18-150 GENERAL INTEREST CHARGE PAYABLE ON UNPAID PAYG WITHHOLDING NON-COMPLIANCE TAX
- SECTION 18-155 VALIDITY OF DECISIONS AND EVIDENCE
- SECTION 18-160 RIGHTS OF INDEMNITY AND CONTRIBUTION
- SECTION 18-165 CREDITS FOR LATER COMPLIANCE - SCOPE
- SECTION 18-170 CREDITS FOR LATER COMPLIANCE - COMMISSIONER MUST GIVE NOTICE IN CERTAIN CIRCUMSTANCES
- SECTION 18-175 CREDITS FOR LATER COMPLIANCE - COMMISSIONER MAY GIVE NOTICE
- SECTION 18-180 EFFECT OF EARLIER CREDITS
- SECTION 18-185 WHEN COMMISSIONER MAY GIVE NOTICE
- SECTION 18-190 REVIEW OF DECISIONS
- Division 20 - Other matters
- (Repealed) Subdivision 20-A - How this Part applies to certain entities
- 20-5 (Repealed) SECTION 20-5 PARTNERSHIPS
- 20-10 (Repealed) SECTION 20-10 UNINCORPORATED COMPANIES
- 20-15 (Repealed) SECTION 20-15 SUPERANNUATION FUNDS
- Subdivision 20-B - Offences
- SECTION 20-35 OFFENCES
- SECTION 20-40 JOINING OF CHARGES
- SECTION 20-45 OFFENCES THAT WOULD OTHERWISE BE COMMITTED BY A PARTNERSHIP OR UNINCORPORATED COMPANY
- (Repealed) Subdivision 20-C - Commissioner ' s power to obtain information and evidence
- 20-60 (Repealed) SECTION 20-60 COMMISSIONER ' S POWER
- Subdivision 20-D - Review of decisions
- SECTION 20-80 REVIEWABLE DECISIONS
- Division 21 - Entitlements relating to insolvent ADIs and general insurers
- Guide to Division 21
- SECTION 21-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 21-A - Treatment of some payments by APRA
- SECTION 21-5 APRA TREATED LIKE ADI OR GENERAL INSURANCE COMPANY
- PART 2-10 - PAY AS YOU GO (PAYG) INSTALMENTS
- Division 45 - Instalment payments
- Guide to Division 45
- SECTION 45-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 45-A - Basic rules
- SECTION 45-5 OBJECT OF THIS PART
- SECTION 45-10 APPLICATION OF PART
- SECTION 45-15 LIABILITY FOR INSTALMENTS
- SECTION 45-20 INFORMATION TO BE GIVEN TO THE COMMISSIONER BY CERTAIN PAYERS
- SECTION 45-25 PENALTY FOR FAILURE TO NOTIFY COMMISSIONER
- SECTION 45-30 CREDIT FOR INSTALMENTS PAYABLE
- Subdivision 45-B - When instalments are due
- SECTION 45-50 LIABILITY TO PAY INSTALMENTS
- 45-55 (Repealed) SECTION 45-55 SUBSEQUENT QUARTERLY INSTALMENTS
- SECTION 45-60 MEANING OF INSTALMENT QUARTER
- SECTION 45-61 WHEN QUARTERLY INSTALMENTS ARE DUE - PAYERS OF QUARTERLY INSTALMENTS
- SECTION 45-65 MEANING OF INSTALMENT MONTH
- SECTION 45-67 WHEN MONTHLY INSTALMENTS ARE DUE - PAYERS OF MONTHLY INSTALMENTS
- SECTION 45-70 WHEN ANNUAL INSTALMENTS ARE DUE
- SECTION 45-72 MEANS OF PAYMENT OF INSTALMENT
- SECTION 45-75 INSTALMENTS RECOVERABLE IN SAME WAY AS INCOME TAX
- SECTION 45-80 GENERAL INTEREST CHARGE ON LATE PAYMENT
- 45-85 (Repealed) SECTION 45-85 COMMISSIONER MAY EXTEND TIME FOR PAYMENT
- SECTION 45-90 COMMISSIONER MAY WITHDRAW INSTALMENT RATE
- Subdivision 45-C - Working out instalment amounts
- SECTION 45-110 HOW TO WORK OUT AMOUNT OF QUARTERLY INSTALMENT ON INSTALMENT INCOME BASIS
- SECTION 45-112 AMOUNT OF INSTALMENT FOR QUARTERLY PAYER WHO PAYS ON BASIS OF GDP-ADJUSTED NOTIONAL TAX
- SECTION 45-114 HOW TO WORK OUT AMOUNT OF MONTHLY INSTALMENT
- SECTION 45-115 HOW TO WORK OUT AMOUNT OF ANNUAL INSTALMENT
- SECTION 45-120 MEANING OF INSTALMENT INCOME
- Subdivision 45-D - Quarterly payers
- SECTION 45-125 QUARTERLY PAYER WHO PAYS INSTALMENTS ON THE BASIS OF INSTALMENT INCOME
- SECTION 45-130 QUARTERLY PAYER WHO PAYS ON THE BASIS OF GDP-ADJUSTED NOTIONAL TAX
- SECTION 45-132 QUARTERLY PAYER WHO PAYS 4 INSTALMENTS ANNUALLY ON THE BASIS OF GDP-ADJUSTED NOTIONAL TAX
- SECTION 45-134 QUARTERLY PAYER WHO PAYS 2 INSTALMENTS ANNUALLY ON THE BASIS OF GDP-ADJUSTED NOTIONAL TAX
- 45-135 (Repealed) SECTION 45-135 INDIVIDUAL STOPS PAYING ON BASIS OF GDP-ADJUSTED NOTIONAL TAX IF HIS OR HER NOTIONAL TAX IS LESS THAN $ 8,000
- Subdivision 45-DA - Monthly payers
- SECTION 45-136 MONTHLY PAYER
- SECTION 45-138 MONTHLY PAYER REQUIREMENT
- Subdivision 45-E - Annual payers
- SECTION 45-140 CHOOSING TO PAY ANNUAL INSTALMENTS
- SECTION 45-145 MEANING OF INSTALMENT GROUP
- SECTION 45-150 ENTITY STOPS BEING ANNUAL PAYER IF INVOLVED WITH GST REGISTRATION OR INSTALMENT GROUP
- SECTION 45-155 ENTITY STOPS BEING ANNUAL PAYER IF NOTIONAL TAX IS $ 8,000 OR MORE, OR ENTITY CHOOSES TO PAY QUARTERLY
- SECTION 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
- SECTION 45-200 APPLICATION
- SECTION 45-205 CHOOSING A VARIED INSTALMENT RATE
- SECTION 45-210 NOTIFYING COMMISSIONER OF VARIED INSTALMENT RATE
- SECTION 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
- SECTION 45-225 EFFECT OF SUBDIVISION IN RELATION TO MONTHLY PAYERS
- SECTION 45-230 LIABILITY TO GIC ON SHORTFALL IN QUARTERLY INSTALMENT WORKED OUT ON THE BASIS OF VARIED RATE
- SECTION 45-232 LIABILITY TO GIC ON SHORTFALL IN QUARTERLY INSTALMENT WORKED OUT ON THE BASIS OF ESTIMATED BENCHMARK TAX
- SECTION 45-233 REDUCTION IN GIC LIABILITY UNDER SECTION 45-232 IF SHORTFALL IS MADE UP IN LATER INSTALMENT
- SECTION 45-235 LIABILITY TO GIC ON SHORTFALL IN ANNUAL INSTALMENT
- SECTION 45-240 COMMISSIONER MAY REMIT GENERAL INTEREST CHARGE
- Subdivision 45-H - Partnership income
- SECTION 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
- SECTION 45-280 INSTALMENT INCOME FOR A PERIOD IN WHICH YOU ARE A BENEFICIARY OF A TRUST
- SECTION 45-285 INSTALMENT INCOME INCLUDES DISTRIBUTIONS BY CERTAIN RESIDENT UNIT TRUSTS
- SECTION 45-286 INSTALMENT INCOME INCLUDES DISTRIBUTIONS BY CERTAIN MANAGED INVESTMENT TRUSTS
- SECTION 45-287 WHEN TRUSTS ARE DISQUALIFIED DUE TO CONCENTRATED OWNERSHIP
- SECTION 45-288 RESIDENT INVESTMENT TRUSTS FOR BENEFICIARIES WHO ARE ABSOLUTELY ENTITLED
- SECTION 45-290 EXCEPTIONS TO EXCLUSION OF TRUST CAPITAL GAINS FROM BENEFICIARY ' S INSTALMENT INCOME
- 45-300 (Repealed) SECTION 45-300 TRUSTEES TO WHOM THIS PART APPLIES
- Subdivision 45-J - How Commissioner works out your instalment rate and notional tax
- SECTION 45-320 WORKING OUT INSTALMENT RATE
- SECTION 45-325 WORKING OUT YOUR NOTIONAL TAX
- SECTION 45-330 WORKING OUT YOUR ADJUSTED TAXABLE INCOME
- SECTION 45-335 WORKING OUT YOUR ADJUSTED WITHHOLDING INCOME
- SECTION 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
- SECTION 45-355 WHEN COMMISSIONER WORKS OUT BENCHMARK INSTALMENT RATE AND BENCHMARK TAX
- SECTION 45-360 HOW COMMISSIONER WORKS OUT BENCHMARK INSTALMENT RATE
- SECTION 45-365 WORKING OUT YOUR BENCHMARK TAX
- SECTION 45-370 WORKING OUT YOUR ADJUSTED ASSESSED TAXABLE INCOME FOR THE VARIATION YEAR
- SECTION 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
- SECTION 45-400 WORKING OUT AMOUNT OF INSTALMENT - PAYERS OF 4 QUARTERLY INSTALMENTS
- SECTION 45-402 WORKING OUT AMOUNT OF INSTALMENT - PAYERS OF 2 QUARTERLY INSTALMENTS
- SECTION 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
- SECTION 45-410 WORKING OUT AMOUNT OF INSTALMENT - PAYERS OF 4 QUARTERLY INSTALMENTS
- SECTION 45-412 WORKING OUT AMOUNT OF INSTALMENT - PAYERS OF 2 QUARTERLY INSTALMENTS
- SECTION 45-415 ESTIMATING YOUR BENCHMARK TAX
- SECTION 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
- SECTION 45-450 TRUSTEES TO WHOM A SINGLE INSTALMENT RATE IS GIVEN
- SECTION 45-455 TRUSTEES TO WHOM SEVERAL INSTALMENT RATES ARE GIVEN
- SECTION 45-460 REST OF SUBDIVISION APPLIES ONLY TO MULTI-RATE TRUSTEES
- SECTION 45-465 MEANING OF INSTALMENT INCOME
- SECTION 45-468 MULTI-RATE TRUSTEE MAY PAY QUARTERLY INSTALMENTS
- SECTION 45-470 WORKING OUT INSTALMENT RATE
- SECTION 45-473 COMMISSIONER MUST NOTIFY YOU OF NOTIONAL TAX
- SECTION 45-475 WORKING OUT YOUR NOTIONAL TAX
- SECTION 45-480 WORKING OUT YOUR ADJUSTED TAXABLE INCOME
- SECTION 45-483 MEANING OF REDUCED BENEFICIARY ' S SHARE AND REDUCED NO BENEFICIARY ' S SHARE
- SECTION 45-485 WORKING OUT YOUR ADJUSTED WITHHOLDING INCOME
- SECTION 45-525 WHEN COMMISSIONER WORKS OUT BENCHMARK INSTALMENT RATE AND BENCHMARK TAX
- SECTION 45-530 HOW COMMISSIONER WORKS OUT BENCHMARK INSTALMENT RATE
- SECTION 45-535 WORKING OUT YOUR BENCHMARK TAX
- Subdivision 45-P - Anti-avoidance rules
- SECTION 45-595 OBJECT OF THIS SUBDIVISION
- SECTION 45-597 EFFECT OF SUBDIVISION IN RELATION TO INSTALMENT MONTHS
- SECTION 45-600 GENERAL INTEREST CHARGE ON TAX BENEFIT RELATING TO INSTALMENTS
- SECTION 45-605 WHEN DO YOU GET A TAX BENEFIT FROM A SCHEME ?
- SECTION 45-610 WHAT IS YOUR TAX POSITION FOR AN INCOME YEAR ?
- SECTION 45-615 WHAT IS YOUR HYPOTHETICAL TAX POSITION FOR AN INCOME YEAR ?
- SECTION 45-620 AMOUNT ON WHICH GIC IS PAYABLE, AND PERIOD FOR WHICH IT IS PAYABLE
- SECTION 45-625 CREDIT IF YOU ALSO GOT A TAX DETRIMENT FROM THE SCHEME
- SECTION 45-630 WHEN DO YOU GET A TAX DETRIMENT FROM A SCHEME ?
- SECTION 45-635 NO TAX BENEFIT OR DETRIMENT RESULTS FROM CHOICE FOR WHICH INCOME TAX LAW EXPRESSLY PROVIDES
- SECTION 45-640 COMMISSIONER MAY REMIT GENERAL INTEREST CHARGE IN SPECIAL CASES
- Subdivision 45-Q - General rules for consolidated groups
- SECTION 45-700 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 45-703 EFFECT OF THIS SUBDIVISION AND SUBDIVISION 45-R IN RELATION TO MONTHLY PAYERS
- SECTION 45-705 APPLICATION OF SUBDIVISION TO HEAD COMPANY
- SECTION 45-710 SINGLE ENTITY RULE
- SECTION 45-715 WHEN INSTALMENTS ARE DUE - MODIFICATION OF SECTION 45-61
- SECTION 45-720 HEAD COMPANY CANNOT BE AN ANNUAL PAYER - MODIFICATION OF SECTION 45-140
- SECTION 45-740 CHANGE OF HEAD COMPANY
- SECTION 45-755 ENTRY RULE (FOR AN ENTITY THAT BECOMES A SUBSIDIARY MEMBER OF A CONSOLIDATED GROUP)
- SECTION 45-760 EXIT RULE (FOR AN ENTITY THAT CEASES TO BE A SUBSIDIARY MEMBER OF A CONSOLIDATED GROUP)
- SECTION 45-775 COMMISSIONER ' S POWER TO WORK OUT DIFFERENT INSTALMENT RATE OR GDP-ADJUSTED NOTIONAL TAX
- Subdivision 45-R - Special rules for consolidated groups
- SECTION 45-850 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 45-855 SECTION 701-1 DISREGARDED FOR CERTAIN PURPOSES
- SECTION 45-860 MEMBER HAVING A DIFFERENT INSTALMENT PERIOD
- SECTION 45-865 CREDIT RULE
- SECTION 45-870 HEAD COMPANY ' S LIABILITY TO GIC ON SHORTFALL IN QUARTERLY INSTALMENT
- SECTION 45-875 OTHER RULES ABOUT THE GENERAL INTEREST CHARGE
- SECTION 45-880 CONTINUED APPLICATION OF SUBDIVISION 45-Q TO THE HEAD COMPANY OF AN ACQUIRED GROUP
- SECTION 45-885 EARLY APPLICATION OF SUBDIVISION 45-Q TO THE HEAD COMPANY OF A NEW GROUP
- Subdivision 45-S - MEC groups
- SECTION 45-900 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 45-905 OBJECTS OF SUBDIVISION
- SECTION 45-910 EXTENDED OPERATION OF PART TO COVER MEC GROUPS
- SECTION 45-913 SECTIONS 45-705 AND 45-740 DO NOT APPLY TO MEMBERS OF MEC GROUPS
- SECTION 45-915 APPLICATION OF SUBDIVISION 45-Q TO PROVISIONAL HEAD COMPANY
- SECTION 45-917 ASSUMPTION FOR APPLYING SECTION 45-710 (SINGLE ENTITY RULE)
- SECTION 45-920 CHANGE OF PROVISIONAL HEAD COMPANY
- SECTION 45-922 LIFE INSURANCE COMPANY
- SECTION 45-925 ADDITIONAL MODIFICATIONS OF SECTIONS 45-855 AND 45-860
- SECTION 45-930 MODIFICATIONS OF SECTIONS 45-865 AND 45-870 AND A RELATED PROVISION
- SECTION 45-935 ADDITIONAL MODIFICATIONS OF SECTION 45-885
- PART 2-15 - RETURNS AND ASSESSMENTS
- Division 70 - Tax receipts
- Guide to Division 70
- SECTION 70-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 70-A - Tax receipts
- SECTION 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
- SECTION 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
- (Repealed) Division 95 - Excess concessional contributions charge
- (Repealed) Division 96 - Releasing money from superannuation
- Division 97 - Excess contributions determinations
- Subdivision 97-A - Excess concessional contributions determinations
- SECTION 97-1 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 97-5 DETERMINATION OF EXCESS CONCESSIONAL CONTRIBUTIONS
- SECTION 97-10 REVIEW
- Subdivision 97-B - Excess non-concessional contributions determinations
- SECTION 97-20 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 97-25 EXCESS NON-CONCESSIONAL CONTRIBUTIONS DETERMINATIONS
- SECTION 97-30 ASSOCIATED EARNINGS
- SECTION 97-35 REVIEW
- Chapter 3 - Collection, recovery and administration of other taxes
- PART 3-10 - INDIRECT TAXES
- Division 105 - General rules for indirect taxes
- Guide to Division 105
- SECTION 105-1 WHAT THIS DIVISION IS ABOUT
- (Repealed) Subdivision 105-A - Assessments
- 105-3 (Repealed) SECTION 105-3 APPLICATION OF SUBDIVISION
- 105-5 (Repealed) SECTION 105-5 COMMISSIONER MAY MAKE ASSESSMENT OF INDIRECT TAX
- 105-10 (Repealed) SECTION 105-10 REQUEST FOR ASSESSMENT
- 105-15 (Repealed) SECTION 105-15 INDIRECT TAX LIABILITIES DO NOT DEPEND ON ASSESSMENT
- 105-20 (Repealed) SECTION 105-20 COMMISSIONER MUST GIVE NOTICE OF THE ASSESSMENT
- 105-25 (Repealed) SECTION 105-25 AMENDMENT OF ASSESSMENT
- 105-30 (Repealed) SECTION 105-30 LATER ASSESSMENT PREVAILS IN CASE OF INCONSISTENCY
- (Repealed) Subdivision 105-B - Review of indirect tax decisions
- 105-40 (Repealed) SECTION 105-40 REVIEWABLE INDIRECT TAX DECISIONS
- Subdivision 105-C - Limits on credits, refunds and recovering amounts
- 105-50 (Repealed) SECTION 105-50 TIME LIMIT ON RECOVERY BY THE COMMISSIONER
- 105-55 (Repealed) SECTION 105-55 TIME LIMIT ON REFUNDS ETC. FROM THE COMMISSIONER
- 105-60 (Repealed) SECTION 105-60 RELIANCE ON COMMISSIONER ' S INTERPRETATION OF AN INDIRECT TAX LAW (OTHER THAN A FUEL TAX LAW)
- 105-65 (Repealed) SECTION 105-65 RESTRICTION ON GST REFUNDS
- Subdivision 105-D - General interest charge and penalties
- SECTION 105-80 GENERAL INTEREST CHARGE
- SECTION 105-85 AMENDING ACTS CANNOT IMPOSE PENALTIES OR GENERAL INTEREST CHARGE EARLIER THAN 28 DAYS AFTER ROYAL ASSENT
- (Repealed) Subdivision 105-E - (Repealed by No 39 of 2012)
- Subdivision 105-F - Indirect tax refund schemes
- SECTION 105-120 REFUND SCHEME - DEFENCE RELATED INTERNATIONAL OBLIGATIONS
- SECTION 105-125 REFUND SCHEME - INTERNATIONAL OBLIGATIONS
- Subdivision 105-G - Other administrative provisions
- 105-140 (Repealed) SECTION 105-140 ADDRESS FOR SERVICE
- SECTION 105-145 COMMISSIONER MUST GIVE THINGS IN WRITING
- Division 110 - Goods and services tax
- Guide to Division 110
- SECTION 110-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 110-F - Review of GST decisions
- SECTION 110-50 REVIEWABLE GST DECISIONS
- Division 111 - Wine tax and luxury car tax
- Guide to Division 111
- SECTION 111-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 111-C - Review of wine tax decisions
- SECTION 111-50 REVIEWABLE WINE TAX DECISIONS
- Subdivision 111-D - Effect on contracts from amendments to laws
- SECTION 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
- Guide to Division 112
- SECTION 112-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 112-E - Review of fuel tax decisions
- SECTION 112-50 REVIEWABLE FUEL TAX DECISIONS
- PART 3-15 - MAJOR BANK LEVY
- Division 115 - General provisions relating to the major bank levy
- SECTION 115-1 WHAT THIS DIVISION IS ABOUT
- SECTION 115-5 RETURNS
- SECTION 115-10 WHEN MAJOR BANK LEVY IS DUE AND PAYABLE
- Division 117 - Anti-avoidance
- Guide to Division 117
- SECTION 117-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 117-A - Application of this Division
- SECTION 117-5 OBJECT OF THIS DIVISION
- SECTION 117-10 APPLICATION OF THIS DIVISION
- SECTION 117-15 MEANING OF MBL BENEFIT
- SECTION 117-20 MATTERS TO BE CONSIDERED IN DETERMINING PURPOSE
- Subdivision 117-B - Commissioner may negate effects of schemes for MBL benefits
- SECTION 117-25 COMMISSIONER MAY NEGATE ENTITY ' S MBL BENEFITS
- SECTION 117-30 DETERMINATION HAS EFFECT ACCORDING TO ITS TERMS
- SECTION 117-35 COMMISSIONER MAY DISREGARD SCHEME IN MAKING DETERMINATIONS
- SECTION 117-40 ONE DETERMINATION MAY COVER SEVERAL QUARTERS ETC.
- SECTION 117-45 COMMISSIONER MUST GIVE COPY OF DETERMINATION TO ENTITY AFFECTED
- SECTION 117-50 OBJECTIONS
- PART 3-17 - LAMINARIA AND CORALLINA DECOMMISSIONING LEVY
- Division 125 - General provisions relating to Laminaria and Corallina decommissioning levy
- SECTION 125-1 WHAT THIS DIVISION IS ABOUT
- SECTION 125-5 RETURNS
- SECTION 125-10 WHEN LAMINARIA AND CORALLINA DECOMMISSIONING LEVY AND RELATED CHARGES ARE DUE AND PAYABLE
- SECTION 125-15 ASSESSMENTS OF LAMINARIA AND CORALLINA DECOMMISSIONING LEVY
- PART 3-18 - AUSTRALIAN IIR/UTPR TAX AND AUSTRALIAN DMT TAX
- Division 127 - General provisions relating to Australian IIR/UTPR tax and Australian DMT tax
- Guide to Division 127
- SECTION 127-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 127-A - Returns
- SECTION 127-5 GloBE INFORMATION RETURNS
- SECTION 127-10 GloBE INFORMATION RETURNS GIVEN BY DESIGNATED LOCAL ENTITIES
- SECTION 127-15 MEANING OF DESIGNATED LOCAL ENTITY
- SECTION 127-20 GloBE INFORMATION RETURNS GIVEN TO FOREIGN GOVERNMENT AGENCIES
- SECTION 127-25 MEANING OF DESIGNATED FILING ENTITY
- SECTION 127-30 GloBE INFORMATION RETURNS GIVEN TO FOREIGN GOVERNMENT AGENCIES - NOTIFICATION REQUIREMENT
- SECTION 127-35 AUSTRALIAN IIR/UTPR TAX RETURNS
- SECTION 127-40 AUSTRALIAN IIR/UTPR TAX RETURNS GIVEN BY DESIGNATED LOCAL ENTITIES
- SECTION 127-45 AUSTRALIAN DMT TAX RETURNS
- SECTION 127-50 AUSTRALIAN DMT TAX RETURNS GIVEN BY DESIGNATED LOCAL ENTITIES
- SECTION 127-55 GloBE JOINT VENTURES AND GloBE JV SUBSIDIARIES
- SECTION 127-60 WHEN RETURNS MUST BE GIVEN
- SECTION 127-65 GloBE MAIN ENTITIES AND GloBE PERMANENT ESTABLISHMENTS
- Subdivision 127-B - When taxes are due and payable etc.
- SECTION 127-70 WHEN AUSTRALIAN IIR/UTPR TAX AND AUSTRALIAN DMT TAX AND RELATED CHARGES ARE DUE AND PAYABLE
- SECTION 127-75 ASSESSMENTS OF AUSTRALIAN IIR/UTPR TAX AND AUSTRALIAN DMT TAX
- Subdivision 127-C - GloBE Excluded Entities
- SECTION 127-80 PROVISIONS DO NOT APPLY TO GloBE EXCLUDED ENTITIES
- Division 128 - Extended application of tax laws relating to Australian IIR/UTPR tax and Australian DMT tax
- Guide to Division 128
- SECTION 128-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 128-A - Additional liability of Entities in Group or JV Group
- SECTION 128-5 ADDITIONAL LIABILITY OF GROUP ENTITIES OF APPLICABLE MNE GROUP
- SECTION 128-10 ADDITIONAL LIABILITY OF ENTITIES IN A JV GROUP
- Subdivision 128-B - Extended application to certain types of entity
- SECTION 128-15 TRUSTS
- SECTION 128-20 PARTNERSHIPS
- SECTION 128-25 UNINCORPORATED GloBE JOINT VENTURES, ETC. AND CERTAIN UNINCORPORATED GROUP ENTITIES
- Subdivision 128-C - Miscellaneous
- SECTION 128-30 PROVISIONS DO NOT APPLY TO GloBE EXCLUDED ENTITIES
- SECTION 128-35 JOINT AND SEVERAL LIABILITY DOES NOT EXTEND TO GloBE SECURITISATION ENTITIES
- PART 3-20 - SUPERANNUATION
- Division 131 - Releasing money from superannuation
- Subdivision 131-A - Releasing money from superannuation
- SECTION 131-1 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 131-5 REQUESTING THE RELEASE OF AMOUNTS FROM SUPERANNUATION INTERESTS
- SECTION 131-10 RESTRICTIONS ON THE TOTAL AMOUNT YOU CAN REQUEST TO BE RELEASED
- SECTION 131-12 WITHDRAWING OR AMENDING YOUR REQUEST FOR A RELEASE AUTHORITY RELATING TO AN FHSS DETERMINATION
- SECTION 131-15 ISSUING RELEASE AUTHORITIES
- SECTION 131-20 AMOUNT TO BE STATED IN A RELEASE AUTHORITY
- SECTION 131-25 CONTENTS OF A RELEASE AUTHORITY
- SECTION 131-30 VARYING OR REVOKING A RELEASE AUTHORITY
- SECTION 131-35 OBLIGATIONS OF SUPERANNUATION PROVIDERS
- SECTION 131-40 VOLUNTARY COMPLIANCE WITH A RELEASE AUTHORITY RELATING TO DEFINED BENEFIT INTERESTS
- SECTION 131-45 MEANING OF MAXIMUM AVAILABLE RELEASE AMOUNT
- SECTION 131-50 NOTIFYING COMMISSIONER
- SECTION 131-55 NOTIFYING YOU
- SECTION 131-60 COMPENSATION FOR ACQUISITION OF PROPERTY
- SECTION 131-65 ENTITLEMENT TO CREDITS
- SECTION 131-70 INTEREST FOR LATE PAYMENTS OF MONEY RECEIVED BY THE COMMISSIONER IN ACCORDANCE WITH RELEASE AUTHORITY
- SECTION 131-75 INCOME TAX TREATMENT OF AMOUNTS RELEASED - PROPORTIONING RULE DOES NOT APPLY
- SECTION 131-80 REPAYMENTS IF YOUR ENTITLEMENT TO A CREDIT CEASES FOR A RELEASE AUTHORITY RELATING TO AN FHSS DETERMINATION
- Division 133 - Division 293 tax
- Guide to Division 133
- SECTION 133-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 133-A - Deferral determination
- SECTION 133-5 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 133-10 DETERMINATION OF TAX THAT IS DEFERRED TO A DEBT ACCOUNT
- SECTION 133-15 DEFINED BENEFIT TAX
- SECTION 133-20 HOW TO ATTRIBUTE THE DEFINED BENEFIT TAX TO DEFINED BENEFIT INTERESTS
- SECTION 133-25 DETERMINATION REDUCING TAX DEFERRED TO A DEBT ACCOUNT
- SECTION 133-30 GENERAL PROVISIONS APPLYING TO DETERMINATIONS UNDER THIS SUBDIVISION
- Subdivision 133-B - Debt account
- SECTION 133-55 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 133-60 DEBT ACCOUNT TO BE KEPT FOR DEFERRED TAX
- SECTION 133-65 INTEREST ON DEBT ACCOUNT BALANCE
- SECTION 133-70 VOLUNTARY PAYMENTS
- SECTION 133-75 COMMISSIONER MUST NOTIFY SUPERANNUATION PROVIDER OF DEBT ACCOUNT
- Subdivision 133-C - Compulsory payment
- SECTION 133-100 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 133-105 LIABILITY TO PAY DEBT ACCOUNT DISCHARGE LIABILITY
- SECTION 133-110 WHEN DEBT ACCOUNT DISCHARGE LIABILITY MUST BE PAID
- SECTION 133-115 GENERAL INTEREST CHARGE
- SECTION 133-120 MEANING OF DEBT ACCOUNT DISCHARGE LIABILITY
- SECTION 133-125 NOTICE OF DEBT ACCOUNT DISCHARGE LIABILITY
- SECTION 133-130 MEANING OF END BENEFIT
- SECTION 133-135 SUPERANNUATION PROVIDER MAY REQUEST DEBT ACCOUNT STATUS
- SECTION 133-140 END BENEFIT NOTICE - SUPERANNUATION PROVIDER
- SECTION 133-145 END BENEFIT NOTICE - MATERIAL CHANGES OR OMISSIONS
- Division 135 - Releasing money from superannuation
- Guide to Division 135
- SECTION 135-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 135-A - When the Commissioner must issue a release authority
- SECTION 135-5 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 135-10 RELEASE AUTHORITIES
- Subdivision 135-B - When a release authority can be given to a superannuation provider
- SECTION 135-35 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 135-40 WHEN YOU MAY GIVE RELEASE AUTHORITY TO SUPERANNUATION PROVIDER
- 135-45 (Repealed) SECTION 135-45 WHEN COMMISSIONER MAY GIVE RELEASE AUTHORITY TO SUPERANNUATION PROVIDER
- Subdivision 135-C - Release of superannuation money under a release authority
- SECTION 135-70 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 135-75 REQUIREMENT FOR SUPERANNUATION PROVIDER TO RELEASE MONEY
- SECTION 135-80 COMPENSATION FOR ACQUISITION OF PROPERTY
- SECTION 135-85 RELEASE AMOUNT
- SECTION 135-90 HOW THE COMMISSIONER APPLIES AMOUNTS RECEIVED UNDER A RELEASE AUTHORITY
- SECTION 135-95 DEFINED BENEFIT INTERESTS - RELEASING AMOUNTS TO PAY DEBT ACCOUNT DISCHARGE LIABILITY
- SECTION 135-100 INCOME TAX TREATMENT OF AMOUNTS RELEASED - PROPORTIONING RULE DOES NOT APPLY
- Division 136 - Transfer balance cap
- Guide to Division 136
- SECTION 136-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 136-A - Excess transfer balance determinations
- SECTION 136-5 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 136-10 EXCESS TRANSFER BALANCE DETERMINATION
- SECTION 136-15 REVIEW
- SECTION 136-20 ELECTING TO COMMUTE A DIFFERENT SUPERANNUATION INCOME STREAM
- SECTION 136-25 NOTIFYING COMMISSIONER OF TRANSFER BALANCE DEBITS
- Subdivision 136-B - Commutation authorities
- SECTION 136-50 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 136-55 ISSUING OF COMMUTATION AUTHORITIES
- SECTION 136-60 VARYING AND REVOKING A COMMUTATION AUTHORITY
- SECTION 136-65 ISSUING FURTHER COMMUTATION AUTHORITIES
- SECTION 136-70 NOTIFYING OF NON-COMMUTABLE EXCESS TRANSFER BALANCE
- SECTION 136-80 OBLIGATIONS ON SUPERANNUATION INCOME STREAM PROVIDERS
- SECTION 136-85 NOTIFYING THE COMMISSIONER
- SECTION 136-90 NOTIFYING YOU
- Division 138 - First home super saver scheme
- Guide to Division 138
- SECTION 138-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 138-A - First home super saver determination
- SECTION 138-5 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 138-10 FIRST HOME SUPER SAVER DETERMINATION
- SECTION 138-12 WITHDRAWING OR AMENDING YOUR REQUEST
- SECTION 138-13 AMENDING OR REVOKING A FIRST HOME SUPER SAVER DETERMINATION
- SECTION 138-15 REVIEW
- Subdivision 138-B - FHSS maximum release amount
- SECTION 138-20 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 138-25 FHSS MAXIMUM RELEASE AMOUNT
- SECTION 138-30 FHSS RELEASABLE CONTRIBUTIONS AMOUNT
- SECTION 138-35 ELIGIBLE CONTRIBUTIONS
- SECTION 138-40 ASSOCIATED EARNINGS
- PART 3-30 - DIVERTED PROFITS TAX
- Division 145 - Assessments of diverted profits tax
- Guide to Division 145
- SECTION 145-1 WHAT THIS DIVISION IS ABOUT
- SECTION 145-5 DPT ASSESSMENTS - MODIFIED APPLICATION OF DIVISION 155
- SECTION 145-10 WHEN DPT ASSESSMENTS CAN BE MADE
- SECTION 145-15 PERIOD OF REVIEW OF DPT ASSESSMENTS
- SECTION 145-20 REVIEW OF ASSESSMENTS
- SECTION 145-25 RESTRICTED DPT EVIDENCE
- Chapter 4 - Generic assessment, collection and recovery rules
- PART 4-1 - RETURNS AND ASSESSMENTS
- Division 155 - Assessments
- Guide to Division 155
- SECTION 155-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 155-A - Making assessments
- SECTION 155-5 COMMISSIONER MAY MAKE ASSESSMENT
- SECTION 155-10 COMMISSIONER MUST GIVE NOTICE OF ASSESSMENT
- SECTION 155-15 SELF-ASSESSMENT
- SECTION 155-20 ASSESSMENT OF INDIRECT TAX ON IMPORTATIONS AND CUSTOMS DEALING
- SECTION 155-25 SPECIAL ASSESSMENT
- SECTION 155-30 DELAYS IN MAKING ASSESSMENTS
- Subdivision 155-B - Amending assessments
- SECTION 155-35 AMENDMENT DURING PERIOD OF REVIEW
- SECTION 155-40 AMENDMENT DURING PERIOD OF REVIEW - CERTAIN APPLICATIONS TAKEN TO BE NOTICES
- SECTION 155-45 AMENDMENT ON APPLICATION
- SECTION 155-50 AMENDMENT TO GIVE EFFECT TO PRIVATE RULING
- SECTION 155-55 AMENDMENT TO GIVE EFFECT TO CERTAIN ANTI-AVOIDANCE DECLARATIONS
- 155-57 (Repealed) SECTION 155-57 AMENDMENT TO GIVE EFFECT TO MRRT ANTI-PROFIT SHIFTING RULES
- SECTION 155-60 AMENDMENT BECAUSE OF REVIEW, OBJECTION OR FRAUD
- SECTION 155-65 AMENDING AMENDED ASSESSMENTS
- SECTION 155-70 REFRESHED PERIOD OF REVIEW
- SECTION 155-75 REFUNDS OF AMOUNTS OVERPAID
- SECTION 155-80 AMENDED ASSESSMENTS ARE ASSESSMENTS
- Subdivision 155-C - Validity and review of assessments
- SECTION 155-85 VALIDITY OF ASSESSMENT
- SECTION 155-90 REVIEW OF ASSESSMENTS
- Subdivision 155-D - Miscellaneous
- SECTION 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
- SECTION 250-1 WHAT THIS PART IS ABOUT
- SECTION 250-5 SOME IMPORTANT CONCEPTS ABOUT TAX-RELATED LIABILITIES
- SECTION 250-10 SUMMARY OF TAX-RELATED LIABILITIES
- Subdivision 250-B - Object of this Part
- SECTION 250-25 OBJECT
- Division 255 - General rules about collection and recovery
- Subdivision 255-A - Tax-related liabilities
- SECTION 255-1 MEANING OF TAX-RELATED LIABILITY
- SECTION 255-5 RECOVERING A TAX-RELATED LIABILITY THAT IS DUE AND PAYABLE
- Subdivision 255-B - Commissioner ' s power to vary payment time
- SECTION 255-10 TO DEFER THE PAYMENT TIME
- SECTION 255-15 TO PERMIT PAYMENTS BY INSTALMENTS
- SECTION 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
- SECTION 255-35 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 255-40 SERVICE OF DOCUMENTS IF PERSON ABSENT FROM AUSTRALIA OR CANNOT BE FOUND
- 255-45 (Repealed) SECTION 255-45 EVIDENTIARY CERTIFICATE
- 255-50 (Repealed) SECTION 255-50 CERTAIN STATEMENTS OR AVERMENTS
- 255-55 (Repealed) SECTION 255-55 EVIDENCE BY AFFIDAVIT
- Subdivision 255-D - Security deposits
- SECTION 255-100 COMMISSIONER MAY REQUIRE SECURITY DEPOSIT
- SECTION 255-105 NOTICE OF REQUIREMENT TO GIVE SECURITY
- SECTION 255-110 OFFENCE
- SECTION 255-115 ORDER TO COMPLY WITH REQUIREMENT
- SECTION 255-120 OFFENCE
- Division 260 - Special rules about collection and recovery
- Guide to Division 260
- SECTION 260-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 260-A - From third party
- SECTION 260-5 COMMISSIONER MAY COLLECT AMOUNTS FROM THIRD PARTY
- SECTION 260-10 NOTICE TO COMMONWEALTH, STATE OR TERRITORY
- SECTION 260-15 INDEMNITY
- SECTION 260-20 OFFENCE
- Subdivision 260-B - From liquidator
- SECTION 260-40 SUBDIVISION DOES NOT APPLY TO SUPERANNUATION GUARANTEE CHARGE
- SECTION 260-45 LIQUIDATOR ' S OBLIGATION
- SECTION 260-50 OFFENCE
- SECTION 260-55 JOINT LIABILITY OF 2 OR MORE LIQUIDATORS
- SECTION 260-60 LIQUIDATOR ' S OTHER OBLIGATION OR LIABILITY
- Subdivision 260-C - From receiver
- SECTION 260-75 RECEIVER ' S OBLIGATION
- SECTION 260-80 OFFENCE
- SECTION 260-85 JOINT LIABILITY OF 2 OR MORE RECEIVERS
- SECTION 260-90 RECEIVER ' S OTHER OBLIGATION OR LIABILITY
- Subdivision 260-D - From agent winding up business for foreign resident principal
- SECTION 260-105 OBLIGATION OF AGENT WINDING UP BUSINESS FOR FOREIGN RESIDENT PRINCIPAL
- SECTION 260-110 OFFENCE
- SECTION 260-115 JOINT LIABILITY OF 2 OR MORE AGENTS
- SECTION 260-120 AGENT ' S OTHER OBLIGATION OR LIABILITY
- Subdivision 260-E - From deceased person ' s estate
- SECTION 260-140 ADMINISTERED ESTATE
- SECTION 260-145 UNADMINISTERED ESTATE
- SECTION 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
- SECTION 263-5 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 263-10 MEANING OF FOREIGN REVENUE CLAIM
- SECTION 263-15 REQUIREMENTS FOR FOREIGN REVENUE CLAIMS
- SECTION 263-20 FOREIGN REVENUE CLAIMS REGISTER
- SECTION 263-25 REGISTERING CLAIMS
- SECTION 263-30 WHEN AMOUNT IS DUE AND PAYABLE
- SECTION 263-35 AMENDING THE REGISTER ETC.
- SECTION 263-40 PAYMENT TO COMPETENT AUTHORITY
- Subdivision 263-B - Service of documents in Australia on behalf of foreign revenue authorities
- SECTION 263-55 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 263-60 MEANING OF FOREIGN SERVICE OF DOCUMENT REQUEST
- SECTION 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
- SECTION 265-35 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 265-40 RIGHT OF RECOVERY IF ANOTHER PERSON IS LIABLE
- SECTION 265-45 RIGHT OF CONTRIBUTION IF PERSONS ARE JOINTLY LIABLE
- Subdivision 265-B - Application of laws
- SECTION 265-65 NON-APPLICATION OF CERTAIN TAXATION LAWS
- 265-70 (Repealed) SECTION 265-70 APPLICATION OF THE CRIMINAL CODE
- Subdivision 265-C - Direction to pay superannuation guarantee charge
- SECTION 265-85 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 265-90 DIRECTION TO PAY SUPERANNUATION GUARANTEE CHARGE
- SECTION 265-95 OFFENCE
- SECTION 265-100 VARIATION OR REVOCATION
- SECTION 265-105 EFFECT OF LIABILITY BEING REDUCED OR CEASING TO EXIST
- SECTION 265-110 TAXATION OBJECTION
- SECTION 265-115 EXTENSION OF PERIOD TO COMPLY IF TAXATION OBJECTION MADE
- Division 268 - Estimates
- Guide to Division 268
- SECTION 268-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 268-A - Object
- SECTION 268-5 OBJECT OF DIVISION
- Subdivision 268-B - Making estimates
- SECTION 268-10 COMMISSIONER MAY MAKE ESTIMATE
- SECTION 268-15 NOTICE OF ESTIMATE
- Subdivision 268-C - Liability to pay estimates
- SECTION 268-20 NATURE OF LIABILITY TO PAY ESTIMATE
- SECTION 268-25 ACCURACY OF ESTIMATE IRRELEVANT TO LIABILITY TO PAY
- SECTION 268-30 ESTIMATE PROVABLE IN BANKRUPTCY OR WINDING UP
- Subdivision 268-D - Reducing and revoking estimates
- SECTION 268-35 HOW ESTIMATE MAY BE REDUCED OR REVOKED - COMMISSIONER ' S POWERS
- SECTION 268-40 HOW ESTIMATE MAY BE REDUCED OR REVOKED - STATUTORY DECLARATION OR AFFIDAVIT
- SECTION 268-45 HOW ESTIMATE MAY BE REDUCED OR REVOKED - REJECTION OF PROOF OF DEBT
- SECTION 268-50 HOW ESTIMATE MAY BE REDUCED - AMOUNT PAID OR APPLIED
- SECTION 268-55 WHEN REDUCTION OR REVOCATION TAKES EFFECT
- SECTION 268-60 CONSEQUENCES OF REDUCTION OR REVOCATION - REFUND
- SECTION 268-65 CONSEQUENCES OF REDUCTION OR REVOCATION - STATUTORY DEMAND CHANGED OR SET ASIDE
- SECTION 268-70 CONSEQUENCES OF REDUCTION OR REVOCATION - UNDERLYING LIABILITY
- Subdivision 268-E - Late payment of estimates
- SECTION 268-75 LIABILITY TO PAY THE GENERAL INTEREST CHARGE
- SECTION 268-80 EFFECT OF PAYING THE GENERAL INTEREST CHARGE
- Subdivision 268-F - Miscellaneous
- SECTION 268-85 EFFECT OF JUDGMENT ON LIABILITY ON WHICH IT IS BASED
- SECTION 268-90 REQUIREMENTS FOR STATUTORY DECLARATION OR AFFIDAVIT
- SECTION 268-95 LIQUIDATORS, RECEIVERS AND TRUSTEES IN BANKRUPTCY
- SECTION 268-100 DIVISION NOT TO LIMIT OR EXCLUDE CORPORATIONS OR BANKRUPTCY ACT
- Division 269 - Penalties for directors of non-complying companies
- Guide to Division 269
- SECTION 269-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 269-A - Object and scope
- SECTION 269-5 OBJECT OF DIVISION
- SECTION 269-10 SCOPE OF DIVISION
- Subdivision 269-B - Obligations and penalties
- SECTION 269-15 DIRECTORS ' OBLIGATIONS
- SECTION 269-20 PENALTY
- SECTION 269-25 NOTICE
- SECTION 269-30 EFFECT ON PENALTY OF DIRECTORS ' OBLIGATION ENDING BEFORE END OF NOTICE PERIOD
- SECTION 269-35 DEFENCES
- Subdivision 269-C - Discharging liabilities
- SECTION 269-40 EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING LIABILITY
- SECTION 269-45 DIRECTORS ' RIGHTS OF INDEMNITY AND CONTRIBUTION
- Subdivision 269-D - Miscellaneous
- SECTION 269-50 HOW NOTICE MAY BE GIVEN
- SECTION 269-52 COPIES OF NOTICES
- SECTION 269-55 DIVISION NOT TO LIMIT OR EXCLUDE CORPORATIONS ACT
- PART 4-25 - CHARGES AND PENALTIES
- Division 280 - Shortfall interest charge
- Guide to Division 280
- SECTION 280-1 GUIDE TO DIVISION 280
- Subdivision 280-A - Object of Division
- SECTION 280-50 OBJECT OF DIVISION
- Subdivision 280-B - Shortfall interest charge
- SECTION 280-100 LIABILITY TO SHORTFALL INTEREST CHARGE - INCOME TAX
- SECTION 280-101 LIABILITY TO SHORTFALL INTEREST CHARGE - EXCESS EXPLORATION CREDIT TAX
- SECTION 280-102 LIABILITY TO SHORTFALL INTEREST CHARGE - PETROLEUM RESOURCE RENT TAX
- SECTION 280-102A LIABILITY TO SHORTFALL INTEREST CHARGE - EXCESS NON-CONCESSIONAL CONTRIBUTIONS TAX
- SECTION 280-102B LIABILITY TO SHORTFALL INTEREST CHARGE - DIVISION 293 TAX
- SECTION 280-102C LIABILITY TO SHORTFALL INTEREST CHARGE - DIVERTED PROFITS TAX
- SECTION 280-102D LIABILITY TO SHORTFALL INTEREST CHARGE - LAMINARIA AND CORALLINA DECOMMISSIONING LEVY
- SECTION 280-102E LIABILITY TO SHORTFALL INTEREST CHARGE - AUSTRALIAN IIR/UTPR TAX AND AUSTRALIAN DMT TAX
- SECTION 280-102F LIABILITY TO SHORTFALL INTEREST CHARGE - EXCESSIVE TAX OFFSET REFUNDS
- SECTION 280-103 LIABILITY TO SHORTFALL INTEREST CHARGE - GENERAL
- SECTION 280-105 AMOUNT OF SHORTFALL INTEREST CHARGE
- SECTION 280-110 NOTIFICATION BY COMMISSIONER
- Subdivision 280-C - Remitting shortfall interest charge
- SECTION 280-160 REMITTING SHORTFALL INTEREST CHARGE
- SECTION 280-165 COMMISSIONER MUST GIVE REASONS FOR NOT REMITTING IN CERTAIN CASES
- SECTION 280-170 OBJECTING AGAINST REMISSION DECISION
- Division 284 - Administrative penalties for statements, unarguable positions and schemes
- Guide to Division 284
- SECTION 284-5 WHAT THIS DIVISION IS ABOUT
- Subdivision 284-A - General provisions
- SECTION 284-10 OBJECT OF DIVISION
- SECTION 284-15 WHEN A MATTER IS REASONABLY ARGUABLE
- SECTION 284-20 WHICH STATEMENTS THIS DIVISION APPLIES TO
- SECTION 284-25 STATEMENTS BY AGENTS
- SECTION 284-27 GloBE INFORMATION RETURNS, AUSTRALIAN IIR/UTPR TAX RETURNS AND AUSTRALIAN DMT TAX RETURNS LODGED ON YOUR BEHALF
- SECTION 284-30 APPLICATION OF DIVISION TO TRUSTS
- SECTION 284-35 APPLICATION OF DIVISION TO PARTNERSHIPS
- Subdivision 284-B - Penalties relating to statements
- SECTION 284-70 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 284-75 LIABILITY TO PENALTY
- SECTION 284-80 SHORTFALL AMOUNTS
- SECTION 284-85 AMOUNT OF PENALTY
- SECTION 284-90 BASE PENALTY AMOUNT
- SECTION 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
- SECTION 284-140 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 284-145 LIABILITY TO PENALTY
- SECTION 284-150 SCHEME BENEFITS AND SCHEME SHORTFALL AMOUNTS
- SECTION 284-155 AMOUNT OF PENALTY
- SECTION 284-160 BASE PENALTY AMOUNT : SCHEMES
- SECTION 284-165 EXCEPTION - THRESHOLD FOR PENALTY ARISING FROM CROSS-BORDER TRANSFER PRICING
- Subdivision 284-D - Provisions common to Subdivisions 284-B and 284-C
- 284-215 (Repealed) SECTION 284-215 EXCEPTIONS
- SECTION 284-220 INCREASE IN BASE PENALTY AMOUNT
- SECTION 284-224 REDUCTION OF BASE PENALTY AMOUNT IF LAW WAS APPLIED IN AN ACCEPTED WAY
- SECTION 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
- SECTION 284-250 UNDOCUMENTED TRANSFER PRICING TREATMENT NOT REASONABLY ARGUABLE
- SECTION 284-255 DOCUMENTATION REQUIREMENTS
- Division 286 - Penalties for failing to lodge documents on time
- Subdivision 286-A - Guide to Division 286
- SECTION 286-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 286-B - Object of Division
- SECTION 286-25 OBJECT OF DIVISION
- Subdivision 286-C - Penalties for failing to lodge documents on time
- SECTION 286-75 LIABILITY TO PENALTY
- SECTION 286-80 AMOUNT OF PENALTY
- Division 288 - Miscellaneous administrative penalties
- 288-5 (Repealed) SECTION 288-5 ELECTRONIC NOTIFICATION OF BAS AMOUNTS
- SECTION 288-10 PENALTY FOR NON-ELECTRONIC NOTIFICATION
- 288-15 (Repealed) SECTION 288-15 ELECTRONIC PAYMENT OF TAX DEBTS
- SECTION 288-20 PENALTY FOR NON-ELECTRONIC PAYMENT
- SECTION 288-25 PENALTY FOR FAILURE TO KEEP OR RETAIN RECORDS
- SECTION 288-30 PENALTY FOR FAILURE TO RETAIN OR PRODUCE DECLARATIONS
- SECTION 288-35 PENALTY FOR PREVENTING ACCESS ETC.
- SECTION 288-40 PENALTY FOR FAILING TO REGISTER OR CANCEL REGISTRATION
- SECTION 288-45 PENALTY FOR FAILING TO ISSUE TAX INVOICE ETC.
- SECTION 288-46 PENALTY FOR FAILING TO ENSURE TAX INFORMATION ABOUT SUPPLIES OF LOW VALUE GOODS IS INCLUDED IN CUSTOMS DOCUMENTS
- SECTION 288-50 PENALTY FOR BOTH PRINCIPAL AND AGENT ISSUING CERTAIN DOCUMENTS
- SECTION 288-70 ADMINISTRATIVE PENALTIES FOR LIFE INSURANCE COMPANIES
- SECTION 288-75 ADMINISTRATIVE PENALTY FOR A COPYRIGHT OR RESALE ROYALTY COLLECTING SOCIETY
- SECTION 288-80 ADMINISTRATIVE PENALTY FOR OVER DECLARING CONDUIT FOREIGN INCOME
- SECTION 288-85 FAILURE BY REPORTING FINANCIAL INSTITUTION TO OBTAIN SELF-CERTIFICATION
- 288-90 (Repealed) SECTION 288-90 FAILING TO GIVE RELEASE AUTHORITY FOR EXCESS NON-CONCESSIONAL CONTRIBUTIONS TAX
- SECTION 288-95 FAILING TO COMPLY ETC. WITH RELEASE AUTHORITY
- SECTION 288-100 EXCESS MONEY PAID UNDER RELEASE AUTHORITY
- SECTION 288-105 SUPERANNUATION PROVIDER TO CALCULATE CRYSTALLISED PRE-JULY 83 AMOUNT OF SUPERANNUATION INTEREST BY 30 JUNE 2008
- SECTION 288-110 CONTRAVENTION OF SUPERANNUATION DATA AND PAYMENT REGULATION OR STANDARD
- SECTION 288-115 AMIT UNDER OR OVER RESULTING FROM INTENTIONAL DISREGARD OF OR RECKLESSNESS AS TO TAXATION LAW
- SECTION 288-120 PROHIBITED OFFSETS OF LIABILITIES USING INTEREST ETC. ACCRUED ON FARM MANAGEMENT DEPOSITS
- SECTION 288-125 PRODUCING OR SUPPLYING ELECTRONIC SALES SUPPRESSION TOOLS
- SECTION 288-130 POSSESSING ELECTRONIC SALES SUPPRESSION TOOLS
- SECTION 288-135 INCORRECTLY KEEPING RECORDS USING ELECTRONIC SALES SUPPRESSION TOOLS
- SECTION 288-140 PENALTY FOR FAILING TO PUBLISH INFORMATION ON TIME
- Division 290 - Promotion and implementation of schemes
- Subdivision 290-A - Preliminary
- SECTION 290-5 OBJECTS OF THIS DIVISION
- SECTION 290-10 EXTRA-TERRITORIAL APPLICATION
- Subdivision 290-B - Civil penalties
- SECTION 290-50 CIVIL PENALTIES
- SECTION 290-55 EXCEPTIONS
- SECTION 290-60 MEANING OF PROMOTER
- SECTION 290-65 MEANING OF TAX EXPLOITATION SCHEME
- Subdivision 290-C - Injunctions
- SECTION 290-120 CONDUCT TO WHICH THIS SUBDIVISION APPLIES
- SECTION 290-125 INJUNCTIONS
- SECTION 290-130 INTERIM INJUNCTIONS
- SECTION 290-135 DELAY IN MAKING RULING
- SECTION 290-140 DISCHARGE ETC. OF INJUNCTIONS
- SECTION 290-145 CERTAIN LIMITS ON GRANTING INJUNCTIONS NOT TO APPLY
- SECTION 290-150 OTHER POWERS OF THE FEDERAL COURT UNAFFECTED
- Subdivision 290-D - Voluntary undertakings
- SECTION 290-200 VOLUNTARY UNDERTAKINGS
- Division 295 - Miscellaneous civil penalties
- Subdivision 295-B - Civil penalty for possession of tobacco without relevant documentation
- SECTION 295-70 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 295-75 POSSESSION OF TOBACCO WITHOUT RELEVANT DOCUMENTATION ETC.
- SECTION 295-80 THINGS TREATED AS TOBACCO
- Division 298 - Machinery provisions for penalties
- Subdivision 298-A - Administrative penalties
- SECTION 298-5 SCOPE OF SUBDIVISION
- SECTION 298-10 NOTIFICATION OF LIABILITY
- SECTION 298-15 DUE DATE FOR PENALTY
- SECTION 298-20 REMISSION OF PENALTY
- SECTION 298-25 GENERAL INTEREST CHARGE ON UNPAID PENALTY
- SECTION 298-30 ASSESSMENT OF PENALTIES UNDER DIVISION 284 OR SECTION 288-115
- Subdivision 298-B - Civil penalties
- SECTION 298-80 APPLICATION OF SUBDIVISION
- SECTION 298-85 CIVIL EVIDENCE AND PROCEDURE RULES FOR CIVIL PENALTY ORDERS
- SECTION 298-90 CIVIL PROCEEDINGS AFTER CRIMINAL PROCEEDINGS
- SECTION 298-95 CRIMINAL PROCEEDINGS DURING CIVIL PROCEEDINGS
- SECTION 298-100 CRIMINAL PROCEEDINGS AFTER CIVIL PROCEEDINGS
- SECTION 298-105 EVIDENCE GIVEN IN PROCEEDINGS FOR PENALTY NOT ADMISSIBLE IN CRIMINAL PROCEEDINGS
- SECTION 298-110 CIVIL DOUBLE JEOPARDY
- PART 4-30 - OFFENCES AND PROSECUTIONS
- Division 308 - Offences relating to tobacco
- Guide to Division 308
- SECTION 308-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 308-A - Reasonable suspicion offences relating to tobacco
- SECTION 308-5 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 308-10 POSSESSION OF TOBACCO (500 KILOGRAMS OR ABOVE) - REASONABLE SUSPICION OFFENCE
- SECTION 308-15 POSSESSION OF TOBACCO (100 KILOGRAMS OR ABOVE) - REASONABLE SUSPICION OFFENCE
- SECTION 308-20 POSSESSION OF TOBACCO (5 KG OR ABOVE) - REASONABLE SUSPICION OFFENCE
- SECTION 308-25 SALE OF TOBACCO (500 KILOGRAMS OR ABOVE) - REASONABLE SUSPICION OFFENCE
- SECTION 308-30 SALE OF TOBACCO (100 KILOGRAMS OR ABOVE) - REASONABLE SUSPICION OFFENCE
- SECTION 308-35 SALE OF TOBACCO (5 KG OR ABOVE) - REASONABLE SUSPICION OFFENCE
- SECTION 308-40 BUYING OF TOBACCO (500 KILOGRAMS OR ABOVE) - REASONABLE SUSPICION OFFENCE
- SECTION 308-45 BUYING OF TOBACCO (100 KILOGRAMS OR ABOVE) - REASONABLE SUSPICION OFFENCE
- SECTION 308-50 BUYING OF TOBACCO (5 KG OR ABOVE) - REASONABLE SUSPICION OFFENCE
- SECTION 308-55 MATTERS TAKEN TO SATISFY ' REASONABLE TO SUSPECT ' REQUIREMENT
- Subdivision 308-B - Fault-based offences of possession, production and manufacture
- SECTION 308-105 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 308-110 POSSESSION OF TOBACCO (500 KG OR ABOVE) - FAULT-BASED OFFENCE
- SECTION 308-115 POSSESSION OF TOBACCO (100 KG OR ABOVE) - FAULT-BASED OFFENCE
- SECTION 308-120 POSSESSION OF TOBACCO (5 KG OR ABOVE) - FAULT-BASED OFFENCE
- SECTION 308-125 MANUFACTURE OR PRODUCTION OF TOBACCO (500 KG OR ABOVE) - FAULT-BASED OFFENCE
- SECTION 308-130 MANUFACTURE OR PRODUCTION OF TOBACCO (100 KG OR ABOVE) - FAULT-BASED OFFENCE
- SECTION 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
- SECTION 308-200 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 308-205 POSSESSION OF EQUIPMENT FOR USE IN ILLEGAL MANUFACTURE OR PRODUCTION OF TOBACCO
- SECTION 308-210 POSSESSION OF EQUIPMENT DESIGNED OR ADAPTED TO MANUFACTURE OR PRODUCE TOBACCO
- Subdivision 308-E - Other provisions
- SECTION 308-500 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 308-505 THINGS TREATED AS TOBACCO
- SECTION 308-510 MATTERS TREATED AS POSSESSION
- SECTION 308-515 WHERE EXCISE DUTY OR CUSTOMS DUTY IS TREATED AS NOT PAYABLE FOR THE PURPOSE OF THE REASONABLE SUSPICION OFFENCES
- SECTION 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
- Guide to Division 340
- SECTION 340-1 WHAT THIS DIVISION IS ABOUT
- Operative provisions
- SECTION 340-5 RELEASE FROM PARTICULAR LIABILITIES IN CASES OF SERIOUS HARDSHIP
- SECTION 340-10 LIABILITIES TO WHICH THIS SECTION APPLIES
- SECTION 340-15 COMMISSIONER MAY TAKE ACTION TO GIVE EFFECT TO A RELEASE DECISION
- SECTION 340-20 EXTINGUISHING YOUR LIABILITY TO PAY A FRINGE BENEFITS TAX INSTALMENT IF YOU ARE RELEASED
- SECTION 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
- Guide to Division 342
- SECTION 342-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 342-A - Power to waive right to payment of tax-related liabilities
- SECTION 342-5 OBJECT OF THIS SUBDIVISION
- SECTION 342-10 POWER TO WAIVE RIGHT TO PAYMENT OF TAX-RELATED LIABILITY
- PART 4-90 - EVIDENCE
- Division 350 - Evidence
- Guide to Division 350
- SECTION 350-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 350-A - Evidence
- SECTION 350-5 APPLICATION OF SUBDIVISION
- SECTION 350-10 EVIDENCE
- SECTION 350-12 PRIMA FACIE EVIDENCE - PARTICULARS STATED IN EVIDENTIARY CERTIFICATE
- SECTION 350-15 JUDICIAL NOTICE OF SIGNATURE
- SECTION 350-20 CERTAIN STATEMENTS OR AVERMENTS IN PROCEEDINGS TO RECOVER TAX-RELATED LIABILITIES
- SECTION 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
- Guide to Division 352
- SECTION 352-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 352-A - Accountability of the Commissioner in respect of indirect tax laws
- SECTION 352-5 COMMISSIONER MUST PREPARE ANNUAL REPORT ON INDIRECT TAX LAWS
- (Repealed) Subdivision 352-B - Accountability of the Commissioner in respect of MRRT law
- Subdivision 352-C - Reporting on working holiday makers
- SECTION 352-25 COMMISSIONER MUST PREPARE ANNUAL REPORT ON WORKING HOLIDAY MAKERS
- Division 353 - Powers to obtain information and evidence
- Guide to Division 353
- SECTION 353-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 353-A - Powers to obtain information and evidence
- SECTION 353-10 COMMISSIONER ' S POWER
- SECTION 353-15 ACCESS TO PREMISES, DOCUMENTS ETC.
- 353-17 (Repealed) SECTION 353-17 OFFSHORE INFORMATION NOTICES
- SECTION 353-20 CHECKING STATUS OF SPECIFICALLY LISTED DEDUCTIBLE GIFT RECIPIENTS
- Subdivision 353-B - Powers to obtain information and evidence from overseas
- SECTION 353-25 OFFSHORE INFORMATION NOTICES
- SECTION 353-30 OFFSHORE INFORMATION NOTICES - CONSEQUENCE OF NOT COMPLYING
- Division 354 - Power to obtain information about rights or interests in property
- SECTION 354-5 POWER TO OBTAIN INFORMATION ABOUT RIGHTS OR INTERESTS IN PROPERTY
- Division 355 - Confidentiality of taxpayer information
- Guide to Division 355
- SECTION 355-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 355-A - Objects and application of Division
- SECTION 355-10 OBJECTS OF DIVISION
- SECTION 355-15 APPLICATION OF DIVISION
- Subdivision 355-B - Disclosure of protected information by taxation officers
- SECTION 355-20 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 355-25 OFFENCE - DISCLOSURE OF PROTECTED INFORMATION BY TAXATION OFFICERS
- SECTION 355-30 MEANING OF PROTECTED INFORMATION AND TAXATION OFFICER
- SECTION 355-35 CONSENT IS NOT A DEFENCE
- SECTION 355-40 GENERALITY OF SUBDIVISION NOT LIMITED
- SECTION 355-45 EXCEPTION - DISCLOSURE OF PUBLICLY AVAILABLE INFORMATION
- SECTION 355-47 EXCEPTION - DISCLOSURE OF PERIODIC AGGREGATE TAX INFORMATION
- SECTION 355-50 EXCEPTION - DISCLOSURE IN PERFORMING DUTIES
- SECTION 355-55 EXCEPTION - DISCLOSURE TO MINISTERS
- SECTION 355-60 LIMITS ON DISCLOSURE TO MINISTERS
- SECTION 355-65 EXCEPTION - DISCLOSURE FOR OTHER GOVERNMENT PURPOSES
- SECTION 355-66 MAJOR DISASTER SUPPORT PROGRAMS
- SECTION 355-67 EXCEPTION - DISCLOSURE TO REGISTRARS
- SECTION 355-70 EXCEPTION - DISCLOSURE FOR LAW ENFORCEMENT AND RELATED PURPOSES
- SECTION 355-72 EXCEPTION - DISCLOSURE TO CREDIT REPORTING BUREAUS
- SECTION 355-75 LIMITS ON DISCLOSURE TO COURTS AND TRIBUNALS
- Subdivision 355-C - On-disclosure of protected information by other people
- SECTION 355-150 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 355-155 OFFENCE - ON-DISCLOSURE OF PROTECTED INFORMATION BY OTHER PEOPLE
- SECTION 355-160 CONSENT IS NOT A DEFENCE
- SECTION 355-165 GENERALITY OF SUBDIVISION NOT LIMITED
- SECTION 355-170 EXCEPTION - ON-DISCLOSURE OF PUBLICLY AVAILABLE INFORMATION
- SECTION 355-172 EXCEPTION - DISCLOSURE OF PERIODIC AGGREGATE TAX INFORMATION
- SECTION 355-175 EXCEPTION - ON-DISCLOSURE FOR ORIGINAL PURPOSE
- SECTION 355-180 EXCEPTION - ON-DISCLOSURE TO MINISTERS IN RELATION TO STATUTORY POWERS OR FUNCTIONS
- SECTION 355-181 EXCEPTION - ON-DISCLOSURE TO MINISTERS IN RELATION TO BREACH OF CONFIDENCE AND RELATED MATTERS
- SECTION 355-182 EXCEPTION - ON-DISCLOSURE OF CERTAIN INFORMATION TO COMMONWEALTH OMBUDSMAN
- SECTION 355-185 EXCEPTION - ON-DISCLOSURE TO IGIS OFFICIALS
- SECTION 355-190 EXCEPTION - ON-DISCLOSURE IN RELATION TO ASIO
- SECTION 355-192 EXCEPTION - ON-DISCLOSURE IN RELATION TO NATIONAL ANTI-CORRUPTION COMMISSION ACT 2022
- SECTION 355-195 EXCEPTION - ON-DISCLOSURE BY ROYAL COMMISSIONS
- SECTION 355-200 EXCEPTION - RECORDS MADE IN COMPLIANCE WITH AUSTRALIAN LAWS
- SECTION 355-205 LIMITS ON ON-DISCLOSURE TO COURTS OR TRIBUNALS
- SECTION 355-210 LIMITS ON ON-DISCLOSURE TO MINISTERS
- SECTION 355-215 EXCEPTION - ON-DISCLOSURE OF INFORMATION DISCLOSED TO CREDIT REPORTING BUREAUS
- Subdivision 355-D - Disclosure of protected information that has been unlawfully acquired
- SECTION 355-260 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 355-265 OFFENCE - DISCLOSURE OF PROTECTED INFORMATION ACQUIRED IN BREACH OF A TAXATION LAW
- SECTION 355-270 EXCEPTION - DISCLOSURE OF PUBLICLY AVAILABLE INFORMATION
- SECTION 355-275 EXCEPTION - DISCLOSURE IN RELATION TO A TAXATION LAW
- SECTION 355-280 LIMITS ON DISCLOSURE TO COURTS AND TRIBUNALS
- Subdivision 355-E - Other matters
- SECTION 355-320 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 355-325 OATH OR AFFIRMATION TO PROTECT INFORMATION
- SECTION 355-330 INJUNCTIONS TO PREVENT CONTRAVENTION OF NON-DISCLOSURE PROVISIONS
- SECTION 355-335 PROCEDURES FOR DISCLOSING PROTECTED INFORMATION
- Division 356 - General administration of tax laws
- Guide to Division 356
- SECTION 356-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 356-A - Indirect tax laws
- SECTION 356-5 COMMISSIONER HAS GENERAL ADMINISTRATION OF INDIRECT TAX LAWS
- Subdivision 356-B - Major bank levy
- SECTION 356-10 COMMISSIONER HAS GENERAL ADMINISTRATION OF MAJOR BANK LEVY
- Subdivision 356-C - Laminaria and Corallina decommissioning levy
- SECTION 356-15 COMMISSIONER HAS GENERAL ADMINISTRATION OF LAMINARIA AND CORALLINA DECOMMISSIONING LEVY
- Subdivision 356-D - Australian IIR/UTPR tax and Australian DMT tax
- SECTION 356-20 COMMISSIONER HAS GENERAL ADMINISTRATION OF MINIMUM TAX ACT
- PART 5-5 - RULINGS
- Division 357 - Object and common rules
- Guide to Division 357
- SECTION 357-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 357-A - Object of this Part
- SECTION 357-5 OBJECT OF THIS PART
- Subdivision 357-B - Common rules for rulings
- SECTION 357-50 SCOPE OF DIVISION
- SECTION 357-55 THE PROVISIONS THAT ARE RELEVANT FOR RULINGS
- SECTION 357-60 WHEN RULINGS ARE BINDING ON THE COMMISSIONER
- SECTION 357-65 STOPPING RELYING ON A RULING
- SECTION 357-70 COMMISSIONER MAY APPLY THE LAW IF MORE FAVOURABLE THAN THE RULING
- SECTION 357-75 INCONSISTENT RULINGS
- SECTION 357-80 CONTRACTS FOR SCHEMES
- SECTION 357-85 EFFECT ON RULING IF RELEVANT PROVISION RE-ENACTED
- SECTION 357-90 VALIDITY OF RULING NOT AFFECTED BY FORMAL DEFECT
- SECTION 357-95 ELECTRONIC COMMUNICATIONS
- 357-100 (Repealed) SECTION 357-100 EVIDENCE
- SECTION 357-105 FURTHER INFORMATION MUST BE SOUGHT
- SECTION 357-110 ASSUMPTIONS IN MAKING PRIVATE OR ORAL RULING
- SECTION 357-115 ADDITIONAL INFORMATION PROVIDED BY APPLICANT
- SECTION 357-120 COMMISSIONER MAY TAKE INTO ACCOUNT INFORMATION FROM THIRD PARTIES
- SECTION 357-125 APPLICATIONS AND OBJECTIONS NOT TO AFFECT OBLIGATIONS AND POWERS
- Division 358 - Public rulings
- Guide to Division 358
- SECTION 358-1 WHAT THIS DIVISION IS ABOUT
- Making public rulings
- SECTION 358-5 WHAT IS A PUBLIC RULING ?
- SECTION 358-10 APPLICATION OF PUBLIC RULINGS
- SECTION 358-15 WHEN A PUBLIC RULING CEASES TO APPLY
- Withdrawing public rulings
- SECTION 358-20 WITHDRAWING PUBLIC RULINGS
- Division 359 - Private rulings
- Guide to Division 359
- SECTION 359-1 WHAT THIS DIVISION IS ABOUT
- Private rulings
- SECTION 359-5 PRIVATE RULINGS
- SECTION 359-10 APPLYING FOR A PRIVATE RULING
- SECTION 359-15 PRIVATE RULINGS TO BE GIVEN TO APPLICANTS
- SECTION 359-20 PRIVATE RULINGS MUST CONTAIN CERTAIN DETAILS
- SECTION 359-25 TIME OF APPLICATION OF PRIVATE RULINGS
- SECTION 359-30 RULING FOR TRUSTEE OF A TRUST
- SECTION 359-35 DEALING WITH APPLICATIONS
- SECTION 359-40 VALUATIONS
- SECTION 359-45 RELATED RULINGS
- SECTION 359-50 DELAYS IN MAKING PRIVATE RULINGS
- SECTION 359-55 REVISED PRIVATE RULINGS
- SECTION 359-60 OBJECTIONS, REVIEWS AND APPEALS RELATING TO PRIVATE RULINGS
- SECTION 359-65 COMMISSIONER MAY CONSIDER NEW INFORMATION ON OBJECTION
- SECTION 359-70 SUCCESSFUL OBJECTION DECISION ALTERS RULING
- Division 360 - Oral rulings
- Guide to Division 360
- SECTION 360-1 WHAT THIS DIVISION IS ABOUT
- Oral rulings
- SECTION 360-5 APPLYING FOR AND MAKING OF ORAL RULINGS
- SECTION 360-10 WITHDRAWING AN APPLICATION FOR AN ORAL RULING
- SECTION 360-15 COMMISSIONER DETERMINATIONS
- Division 361 - Non-ruling advice and general administrative practice
- SECTION 361-5 NON-RULING ADVICE AND GENERAL ADMINISTRATIVE PRACTICE
- Division 362 - Rulings by Industry Innovation and Science Australia that activities are not ineligible activities
- Guide to Division 362
- SECTION 362-1 WHAT THIS DIVISION IS ABOUT
- Public rulings by Industry Innovation and Science Australia
- SECTION 362-5 INDUSTRY INNOVATION AND SCIENCE AUSTRALIA MAY MAKE PUBLIC RULINGS ON A SPECIFIED CLASS OF ACTIVITIES
- SECTION 362-10 APPLICATION OF PUBLIC RULINGS
- SECTION 362-15 WHEN A PUBLIC RULING CEASES TO APPLY
- SECTION 362-20 WITHDRAWING PUBLIC RULINGS
- Private rulings by Industry Innovation and Science Australia
- SECTION 362-25 INDUSTRY INNOVATION AND SCIENCE AUSTRALIA MAY MAKE PRIVATE RULINGS ON A SPECIFIED ACTIVITY
- SECTION 362-30 APPLYING FOR A PRIVATE RULING
- SECTION 362-35 INDUSTRY INNOVATION AND SCIENCE AUSTRALIA MUST GIVE NOTICE OF ITS DECISION
- SECTION 362-40 PRIVATE RULINGS MUST CONTAIN CERTAIN DETAILS
- SECTION 362-45 APPLICATION OF PRIVATE RULINGS
- SECTION 362-50 DELAYS IN MAKING PRIVATE RULINGS
- SECTION 362-55 WHEN A PRIVATE RULING CEASES TO APPLY
- SECTION 362-60 WITHDRAWING PRIVATE RULINGS
- General provisions
- SECTION 362-65 WHEN RULINGS ARE BINDING ON THE COMMISSIONER AND INDUSTRY INNOVATION AND SCIENCE AUSTRALIA
- SECTION 362-70 APPLICATION OF COMMON RULES UNDER SUBDIVISION 357-B
- SECTION 362-75 APPLICATION OF DIVISIONS 358 AND 359
- PART 5-10 - COMMISSIONER ' S REMEDIAL POWER
- Division 370 - Commissioner ' s remedial power
- Guide to Division 370
- SECTION 370-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 370-A - Commissioner ' s remedial power
- SECTION 370-5 COMMISSIONER ' S REMEDIAL POWER
- SECTION 370-10 INTENDED PURPOSE OR OBJECT
- SECTION 370-15 REPEAL OF DETERMINATIONS
- SECTION 370-20 COMMENCEMENT OF DETERMINATIONS
- PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
- Division 382 - Record-keeping
- Guide to Division 382
- SECTION 382-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 382-A - Keeping records of indirect tax transactions
- SECTION 382-5 KEEPING RECORDS OF INDIRECT TAX TRANSACTIONS
- Subdivision 382-B - Record keeping obligations of deductible gift recipients
- SECTION 382-15 DEDUCTIBLE GIFT RECIPIENTS TO KEEP RECORDS
- Subdivision 382-C - Keeping records in respect of Minimum Tax law
- SECTION 382-20 KEEPING OF RECORDS IN RESPECT OF MINIMUM TAX LAW
- Division 384 - Education directions
- SECTION 384-5 WHAT THIS DIVISION IS ABOUT
- SECTION 384-10 WHEN A SUPERANNUATION GUARANTEE EDUCATION DIRECTION MAY BE GIVEN
- SECTION 384-12 WHEN A TAX-RECORDS EDUCATION DIRECTION MAY BE GIVEN
- SECTION 384-15 CONTENT OF, AND MATTERS RELATING TO COMPLIANCE WITH, EDUCATION DIRECTIONS
- SECTION 384-17 COMPLIANCE WITH SUPERANNUATION GUARANTEE EDUCATION DIRECTIONS
- SECTION 384-20 APPROVAL OF COURSES OF EDUCATION
- SECTION 384-25 COSTS OF COURSE OF EDUCATION
- SECTION 384-30 VARIATION OR REVOCATION ON COMMISSIONER ' S OWN INITIATIVE
- SECTION 384-35 VARIATION ON REQUEST
- SECTION 384-40 TAXATION OBJECTION
- Division 388 - Requirements about giving material to the Commissioner
- Subdivision 388-A - Object of Division
- SECTION 388-5 OBJECT OF DIVISION
- Subdivision 388-B - General provisions
- SECTION 388-50 APPROVED FORMS
- SECTION 388-52 SATURDAYS, SUNDAYS AND PUBLIC HOLIDAYS
- SECTION 388-55 COMMISSIONER MAY DEFER TIME FOR LODGMENT
- SECTION 388-60 DECLARATION BY ENTITY
- SECTION 388-65 DECLARATION BY ENTITY WHERE AGENT GIVES DOCUMENT
- SECTION 388-70 DECLARATION BY AGENT
- SECTION 388-75 SIGNING DECLARATIONS
- SECTION 388-80 ELECTRONIC NOTIFICATION OF BAS AMOUNTS
- SECTION 388-85 TRUNCATING AMOUNTS
- Division 389 - Reporting by employers
- Guide to Division 389
- SECTION 389-1 WHAT THIS DIVISION IS ABOUT
- SECTION 389-5 REQUIRED REPORTING BY EMPLOYERS
- SECTION 389-10 EXEMPTIONS
- SECTION 389-15 VOLUNTARY REPORTING BY EMPLOYERS IN RELATION TO TAXATION LAWS
- SECTION 389-20 EFFECT ON REPORTING REQUIREMENTS UNDER SUBDIVISION 16-C
- SECTION 389-25 GRACE PERIODS FOR CORRECTING FALSE OR MISLEADING NOTIFICATIONS
- SECTION 389-30 VOLUNTARY REPORTING BY EMPLOYERS IN RELATION TO CHILD SUPPORT LAWS
- SECTION 389-35 DECLARATION WHERE AGENT GIVES NOTIFICATION UNDER THIS DIVISION
- Division 390 - Superannuation reporting
- Guide to Division 390
- SECTION 390-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 390-A - Member information statements and roll-over superannuation benefit statements
- SECTION 390-5 MEMBER INFORMATION STATEMENTS
- SECTION 390-7 GRACE PERIODS FOR CORRECTING FALSE OR MISLEADING MEMBER INFORMATION STATEMENTS
- SECTION 390-10 STATEMENTS ABOUT ROLL-OVER SUPERANNUATION BENEFITS ETC.
- SECTION 390-12 STATEMENTS ABOUT BENEFITS PAID TO KIWISAVER SCHEMES
- SECTION 390-15 SUPERANNUATION STATEMENTS TO MEMBERS
- SECTION 390-20 STATEMENTS RELATING TO HOLDERS OF CERTAIN LIFE INSURANCE POLICIES
- Subdivision 390-B - Statements relating to release authorities
- SECTION 390-65 STATEMENTS RELATING TO RELEASE AUTHORITIES
- Subdivision 390-C - Other statements
- SECTION 390-115 CHANGE OR OMISSION IN INFORMATION GIVEN TO THE COMMISSIONER
- (Repealed) Division 391 - First home saver account reporting
- (Repealed) Guide to Division 391
- 391-1 (Repealed) SECTION 391-1 WHAT THIS DIVISION IS ABOUT
- (Repealed) Subdivision 391-A - Account activity statements
- 391-5 (Repealed) SECTION 391-5 FHSA ACCOUNT ACTIVITY STATEMENTS
- (Repealed) Subdivision 391-B - Transfer statements
- 391-10 (Repealed) SECTION 391-10 STATEMENTS ABOUT TRANSFER PAYMENTS BETWEEN FHSAs ETC.
- Division 392 - Employee share scheme reporting
- Guide to Division 392
- SECTION 392-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 392-A - Statements
- SECTION 392-5 STATEMENTS BY PROVIDERS
- SECTION 392-10 CHANGE OR OMISSION IN INFORMATION GIVEN TO THE COMMISSIONER
- Subdivision 392-B - Miscellaneous
- SECTION 392-15 APPLICATION OF CERTAIN PROVISIONS OF DIVISION 83A OF THE INCOME TAX ASSESSMENT ACT 1997
- Division 393 - Reports by investment bodies
- Guide to Division 393
- SECTION 393-1 WHAT THIS DIVISION IS ABOUT
- SECTION 393-5 REPORTS ABOUT QUOTING TAX FILE NUMBERS AND ABNs
- SECTION 393-10 ANNUAL INVESTMENT INCOME REPORTS
- SECTION 393-15 ERRORS IN REPORTS
- Division 394 - Reporting about forestry managed investment schemes
- Guide to Division 394
- SECTION 394-1 WHAT THIS DIVISION IS ABOUT
- SECTION 394-5 STATEMENTS ABOUT INITIAL CONTRIBUTIONS TO SCHEME
- SECTION 394-10 STATEMENTS ABOUT FAILURE TO ESTABLISH TREES WITHIN 18 MONTHS
- Division 396 - Third party reporting
- Guide to Division 396
- SECTION 396-1A WHAT THIS DIVISION IS ABOUT
- Subdivision 396-A - FATCA
- SECTION 396-1 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 396-5 STATEMENTS ABOUT U.S. REPORTABLE ACCOUNTS
- SECTION 396-10 STATEMENTS ABOUT PAYMENTS TO NONPARTICIPATING FINANCIAL INSTITUTIONS
- SECTION 396-15 MEANING OF THE FATCA AGREEMENT
- SECTION 396-20 PERMISSIONS AND ELECTIONS
- SECTION 396-25 RECORD KEEPING
- Subdivision 396-B - Information about transactions that could have tax consequences for taxpayers
- SECTION 396-50 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 396-55 REPORTING TAX-RELATED INFORMATION ABOUT TRANSACTIONS TO THE COMMISSIONER
- SECTION 396-60 INFORMATION REQUIRED
- SECTION 396-65 EXEMPTIONS - WHOLESALE CLIENTS
- SECTION 396-70 EXEMPTIONS - OTHER CASES
- SECTION 396-75 ERRORS IN REPORTS
- Subdivision 396-C - Common Reporting Standard
- SECTION 396-100 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 396-105 STATEMENTS ABOUT REPORTABLE ACCOUNTS
- SECTION 396-110 MEANING OF CRS
- SECTION 396-115 MATTERS COMMON REPORTING STANDARD LEAVES TO DOMESTIC LAW
- SECTION 396-120 APPLICATION OF COMMON REPORTING STANDARD
- SECTION 396-125 RECORD KEEPING
- SECTION 396-130 ANTI-AVOIDANCE PROVISIONS
- SECTION 396-135 APPLICATION OF PENALTY TO FALSE OR MISLEADING SELF-CERTIFICATION
- SECTION 396-136 REPORT ON REPORTABLE ACCOUNTS MAINTAINED BY AUSTRALIAN REPORTING FINANCIAL INSTITUTIONS
- Division 398 - Miscellaneous reporting obligations
- Guide to Division 398
- SECTION 398-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 398-A - Farm Management Deposit reporting
- SECTION 398-5 REPORTING TO AGRICULTURE DEPARTMENT
- PART 5-30 - PAYMENT, ABN AND IDENTIFICATION VERIFICATION SYSTEM
- Division 400 - Guide to Part 5-30
- SECTION 400-1 WHAT PART 5-30 IS ABOUT
- SECTION 400-5 THE PAYMENT, ABN AND IDENTIFICATION VERIFICATION SYSTEM
- Division 405 - Transaction reporting by purchasers
- SECTION 405-5 PAYMENTS TO WHICH THIS DIVISION APPLIES
- SECTION 405-10 REPORTING REQUIREMENTS
- SECTION 405-15 INVOICES PRODUCED BY PURCHASERS
- Division 410 - Transaction reporting by suppliers
- SECTION 410-5 PAYMENTS TO WHICH THIS DIVISION APPLIES
- SECTION 410-10 REPORTING REQUIREMENTS
- SECTION 410-15 INVOICES PRODUCED BY PURCHASERS
- Division 415 - Verification of suppliers ' ABNs by purchasers
- SECTION 415-5 PAYMENTS TO WHICH THIS DIVISION APPLIES
- SECTION 415-10 ABN VERIFICATION REQUIREMENTS
- SECTION 415-15 METHOD OF OBTAINING ABN VERIFICATION
- SECTION 415-20 VERIFICATION APPLIES TO LATER PAYMENTS
- Division 417 - Verification of suppliers ' identities by purchasers
- SECTION 417-5 PAYMENTS TO WHICH THIS DIVISION APPLIES
- SECTION 417-10 IDENTITY VERIFICATION REQUIREMENTS
- SECTION 417-15 METHOD OF OBTAINING IDENTITY VERIFICATION
- SECTION 417-20 VERIFICATION APPLIES TO LATER PAYMENTS
- Division 420 - Penalties for not reporting or verifying
- SECTION 420-5 FAILING TO REPORT OR VERIFY: ADMINISTRATIVE PENALTY
- Division 425 - Other matters
- SECTION 425-20 CONSTRUCTIVE PAYMENT
- SECTION 425-25 NON-CASH BENEFITS
- 425-30 (Repealed) SECTION 425-30 AMOUNTS TO BE EXPRESSED IN AUSTRALIAN CURRENCY
- PART 5-35 - REGISTRATION AND SIMILAR PROCESSES FOR VARIOUS TAXES
- Division 426 - Process of endorsing charities and other entities
- Guide to Division 426
- SECTION 426-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 426-A - Application of Subdivision 426-B to various kinds of endorsement
- SECTION 426-5 APPLICATION OF SUBDIVISION 426-B TO VARIOUS KINDS OF ENDORSEMENT
- SECTION 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.
- SECTION 426-15 APPLYING FOR ENDORSEMENT
- SECTION 426-20 DEALING WITH AN APPLICATION FOR ENDORSEMENT
- SECTION 426-25 NOTIFYING OUTCOME OF APPLICATION FOR ENDORSEMENT
- SECTION 426-30 DATE OF EFFECT OF ENDORSEMENT
- SECTION 426-35 REVIEW OF REFUSAL OF ENDORSEMENT
- SECTION 426-40 CHECKING ENTITLEMENT TO ENDORSEMENT
- SECTION 426-45 TELLING COMMISSIONER OF LOSS OF ENTITLEMENT TO ENDORSEMENT
- SECTION 426-50 PARTNERSHIPS AND UNINCORPORATED BODIES
- SECTION 426-55 REVOKING ENDORSEMENT
- SECTION 426-60 REVIEW OF REVOCATION OF ENDORSEMENT
- Subdivision 426-C - Entries on Australian Business Register
- SECTION 426-65 ENTRIES ON AUSTRALIAN BUSINESS REGISTER
- Subdivision 426-D - Ancillary and community charity trust funds
- SECTION 426-100 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 426-102 PUBLIC ANCILLARY FUNDS
- SECTION 426-103 PUBLIC ANCILLARY FUND GUIDELINES
- SECTION 426-104 AUSTRALIAN BUSINESS REGISTER MUST SHOW PUBLIC ANCILLARY FUND STATUS
- SECTION 426-105 PRIVATE ANCILLARY FUNDS
- SECTION 426-110 PRIVATE ANCILLARY FUND GUIDELINES
- SECTION 426-115 AUSTRALIAN BUSINESS REGISTER MUST SHOW PRIVATE ANCILLARY FUND STATUS
- SECTION 426-117 COMMUNITY CHARITY TRUSTS
- SECTION 426-118 COMMUNITY CHARITY TRUST GUIDELINES
- SECTION 426-119 AUSTRALIAN BUSINESS REGISTER MUST SHOW COMMUNITY CHARITY TRUST STATUS
- SECTION 426-120 ADMINISTRATIVE PENALTIES FOR TRUSTEES OF ANCILLARY AND COMMUNITY CHARITY TRUST FUNDS
- SECTION 426-125 SUSPENSION OR REMOVAL OF TRUSTEES
- SECTION 426-130 COMMISSIONER TO APPOINT ACTING TRUSTEE IN CASES OF SUSPENSION OR REMOVAL
- SECTION 426-135 TERMS AND CONDITIONS OF APPOINTMENT OF ACTING TRUSTEE
- SECTION 426-140 TERMINATION OF APPOINTMENT OF ACTING TRUSTEE
- SECTION 426-145 RESIGNATION OF ACTING TRUSTEE
- SECTION 426-150 PROPERTY VESTING ORDERS
- SECTION 426-155 POWERS OF ACTING TRUSTEE
- SECTION 426-160 COMMISSIONER MAY GIVE DIRECTIONS TO ACTING TRUSTEE
- SECTION 426-165 PROPERTY VESTED IN ACTING TRUSTEE - FORMER TRUSTEES ' OBLIGATIONS RELATING TO BOOKS, IDENTIFICATION OF PROPERTY AND TRANSFER OF PROPERTY
- SECTION 426-170 LIMITATION ON ANCILLARY AND COMMUNITY CHARITY TRUST FUNDS MAKING CERTAIN TRANSFERS
- Subdivision 426-E - Community charity corporations
- SECTION 426-175 WHAT THIS SUBDIVISION IS ABOUT
- SECTION 426-180 COMMUNITY CHARITY CORPORATIONS
- SECTION 426-185 COMMUNITY CHARITY CORPORATION GUIDELINES
- SECTION 426-190 AUSTRALIAN BUSINESS REGISTER MUST SHOW COMMUNITY CHARITY CORPORATION STATUS
- SECTION 426-195 ADMINISTRATIVE PENALTIES FOR COMMUNITY CHARITY CORPORATIONS
- SECTION 426-200 LIMITATION ON COMMUNITY CHARITY CORPORATIONS MAKING CERTAIN TRANSFERS
- PART 5-45 - APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES
- Division 444 - Obligations of entities on behalf of other entities
- Guide to Division 444
- SECTION 444-1 WHAT THIS DIVISION IS ABOUT
- Subdivision 444-A - Unincorporated associations and bodies and companies
- SECTION 444-5 UNINCORPORATED ASSOCIATIONS AND BODIES
- SECTION 444-10 PUBLIC OFFICERS OF COMPANIES
- SECTION 444-15 NOTIFYING AND SERVING COMPANIES
- Subdivision 444-B - Partnerships
- SECTION 444-30 PARTNERSHIPS
- Subdivision 444-C - Superannuation funds
- SECTION 444-50 SUPERANNUATION FUNDS
- Subdivision 444-D - Incapacitated entities
- SECTION 444-70 REPRESENTATIVES OF INCAPACITATED ENTITIES
- Subdivision 444-E - Indirect tax specific entities
- SECTION 444-80 GST JOINT VENTURES
- SECTION 444-85 NON-PROFIT SUB-ENTITIES
- SECTION 444-90 GST GROUPS
- Subdivision 444-F - Trusts
- SECTION 444-120 JOINT AND SEVERAL LIABILITY FOR ALL TRUSTEES
- Division 446 - Local governing bodies
- Guide to Division
- SECTION 446-1 WHAT THIS DIVISION IS ABOUT
- SECTION 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
- SECTION 850-100 DECLARATION RELATING TO SECURITY OR INTELLIGENCE AGENCY
- Division 990 - Miscellaneous
- Subdivision 990-A - Combining notices
- SECTION 990-5 COMMISSIONER MAY COMBINE NOTICES