Taxation Administration Act 1953
SCHEDULE 1
-
COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-15
-
COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS
Division 263
-
Mutual assistance in the administration of foreign tax laws
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:
(b) for one or both of these purposes:
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesA 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) a foreign territory; 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.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.