Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
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.
Note: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-15
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COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS
Division 263
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Mutual assistance in the administration of foreign tax laws
Subdivision 263-A
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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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