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
Guide to Subdivision 263-A
SECTION 263-5 WHAT THIS SUBDIVISION IS ABOUT
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesSECTION 263-5 WHAT THIS SUBDIVISION IS ABOUT
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.
| Operative provisions | |
| 263-10 | Meaning of foreign revenue claim |
| 263-15 | Requirements for foreign revenue claims |
| 263-20 | Foreign Revenue Claims Register |
| 263-25 | Registering claims |
| 263-30 | When amount is due and payable |
| 263-35 | Amending the Register etc. |
| 263-40 | Payment to competent authority |
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.