TAXATION ADMINISTRATION ACT 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

Division 263 - Mutual assistance in collection of foreign tax debts  

Subdivision 263-A - Foreign revenue claims  

Operative provisions

SECTION 263-10   263-10   MEANING OF FOREIGN REVENUE CLAIM  


A foreign revenue claim is a claim made to the Commissioner:


(a) in accordance with an agreement (the international agreement ) between Australia and:


(i) a foreign country or a constituent part of a foreign country; or

(ii) an overseas territory;
(the overseas entity ); and


(b) for one or both of these purposes:


(i) the recovery by the Commissioner of an amount from an entity (the debtor ) in respect of taxes imposed otherwise than by an *Australian law (including any associated amounts);

(ii) the conserving of assets for the purposes of a recovery of that kind.



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