Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

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-B - Service of documents in Australia on behalf of foreign revenue authorities  

Operative provisions

SECTION 263-60   263-60   MEANING OF FOREIGN SERVICE OF DOCUMENT REQUEST  
A foreign service of document request is a request 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;
that deals with service of documents on tax matters; and


(b) by a *foreign government agency; and


(c) for the service of one or more documents on an entity in Australia in relation to taxes imposed otherwise than by an *Australian law.




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