Taxation Administration Act 1953
SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
Note: See section 3AA .Chapter 5 - Administration
PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 396 - Third party reporting
Subdivision 396-B - Information about transactions that could have tax consequences for taxpayers
Guide to Subdivision 396-B SECTION 396-50 WHAT THIS SUBDIVISION IS ABOUT
The Commissioner can require certain entities to give information about transactions that could reasonably be expected to have tax consequences for other entities.
|396-55||Reporting tax-related information about transactions to the Commissioner|
|396-65||Exemptions - wholesale clients|
|396-70||Exemptions - other cases|
|396-75||Errors in reports|
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