Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
The Commissioner must keep a register called the Foreign Revenue Claims Register (the Register ). 263-20(2)
The regulations may make provision in relation to the form in which the Register may be kept. 263-20(3)
The register is not a legislative instrument.
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 263-20
FOREIGN REVENUE CLAIMS REGISTER
263-20(1)
The Commissioner must keep a register called the Foreign Revenue Claims Register (the Register ). 263-20(2)
The regulations may make provision in relation to the form in which the Register may be kept. 263-20(3)
The register is not a legislative instrument.
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