TAXATION ADMINISTRATION ACT 1953
Note: See section 3AA .Chapter 4 - Generic assessment, collection and recovery rules
This Subdivision can be activated if there is in force an agreement between Australia and a foreign country or territory that contains an article relating to assistance in collection of foreign tax debts.
The Commissioner can collect from an entity an amount in respect of a tax debt that the person owes to such a country or territory or take action to conserve assets of the entity.
The Commissioner is required to remit amounts collected to the foreign country or territory concerned.
|263-10||Meaning of foreign revenue claim|
|263-15||Requirements for foreign revenue claims|
|263-20||Foreign Revenue Claims Register|
|263-30||When amount is due and payable|
|263-35||Amending the Register, etc|
|263-40||Payment to competent authority|