TAXATION ADMINISTRATION ACT 1953

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

Note: See section 3AA.

Chapter 5 - Administration  

PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS  

Division 396 - THIRD PARTY REPORTING  

Subdivision 396-B - Information about transactions that could have tax consequences for taxpayers  

Guide to Subdivision 396-B

SECTION 396-50   WHAT THIS SUBDIVISION IS ABOUT  

The Commissioner can require certain entities to give information about transactions that could reasonably be expected to have tax consequences for other entities.


TABLE OF SECTIONS
TABLE OF SECTIONS
396-55 Reporting tax-related information about transactions to the Commissioner
396-60 Information required
396-65 Exemptions - wholesale clients
396-70 Exemptions - other cases
396-75 Errors in reports


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