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 263-15   263-15   REQUIREMENTS FOR FOREIGN REVENUE CLAIMS  


A *foreign revenue claim must:


(a) be made by or on behalf of an entity that is, under the relevant international agreement, the competent authority; and


(b) be consistent with the provisions of that agreement; and


(c) be made in the *approved form; and


(d) specify the amount owed by the debtor in Australian currency (calculated as at the day the claim is made); and


(e) be accompanied by a declaration by the competent authority stating that the claim fulfils the requirements of that agreement.




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