Taxation Administration Act 1953

PART I - PRELIMINARY  

SECTION 1  

1   SHORT TITLE  
This Act may be cited as the Taxation Administration Act 1953.

SECTION 2   INTERPRETATION  

2(1)    


In this Act (except Schedule 1), unless the contrary intention appears-

approved form
has the meaning given by Schedule 1.

ASIO
means the Australian Security Intelligence Organisation.

ASIO officer
(Repealed by No 145 of 2010)

assessable amount
has the meaning given by subsection 155-5(2) in Schedule 1.  View history note

Australia
, when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997.

authorised ASIO officer
(Repealed by No 145 of 2010)

authorised law enforcement agency officer
(Repealed by No 145 of 2010)

authorised Royal Commission officer
(Repealed by No 145 of 2010)

Chairperson
(Repealed by No 145 of 2010)

Commissioner
means the Commissioner of Taxation.

Customs diesel fuel rebate provision
(Repealed by No 54 of 2003)

Deputy Commissioner
means any Deputy Commissioner of Taxation.

Director-General of Security
means the Director-General of Security holding office under the Australian Security Intelligence Organisation Act 1979.

eligible recipient
has the meaning given by section 14ZZV.

eligible Royal Commission
(Repealed by No 145 of 2010)

eligible whistleblower
has the meaning given by section 14ZZU.

engage in conduct
means:


(a) do an act; or


(b) omit to perform an act.

excess concessional contributions determination
has the same meaning as in subsection 995-1(1) of the Income Tax Assessment Act 1997.

excise law
has the meaning given by the Income Tax Assessment Act 1997.

exempt Australian government agency
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.

failure to notify penalty
means the penalty worked out under Division 2 of Part IIA.

fuel tax law
has the meaning given by the Fuel Tax Act 2006.

general interest charge
means the charge worked out under Part IIA.

head
(Repealed by No 145 of 2010)

IGIS officer
(Repealed by No 145 of 2010)

Immigration Department
has the meaning given by the Income Tax Assessment Act 1997.

Immigration Minister
(Repealed by No 110 of 2014)

Immigration Secretary
has the meaning given by the Income Tax Assessment Act 1997.

indirect tax law
has the meaning given by the Income Tax Assessment Act 1997.

ineligible income tax remission decision
has the meaning given by section 14ZS.

Inspector-General
(Repealed by No 145 of 2010)

Laminaria and Corallina decommissioning levy
has the same meaning as in the Income Tax Assessment Act 1997.

late reconciliation statement penalty
means the penalty worked out under Division 3 of Part IIA.

law enforcement agency
(Repealed by No 145 of 2010)

migration officer
means:


(a) the Immigration Secretary; or


(b) an employee of the Immigration Department.

objection decision
has the meaning given by subsection 14ZY(2).

officer
means a person appointed or engaged under the Public Service Act 1999.

official
(Repealed by No 145 of 2010)

private ancillary fund
(Repealed by No 147 of 2011)

private indirect tax ruling
means a private ruling, to the extent that it relates to an indirect tax law (other than the fuel tax law).

private ruling
has the meaning given by section 359-5 in Schedule 1.

registered tax agent or BAS agent
has the same meaning as in the Tax Agent Services Act 2009.

Second Commissioner
means a Second Commissioner of Taxation.

Small Taxation Claims Tribunal
(Repealed by No 60 of 2015)

SPOR taxpayer
(Repealed by No 161 of 2005)

taxation law
has the meaning given by the Income Tax Assessment Act 1997.

Note:

See also subsection (2).

tax liability
means a liability to the Commonwealth arising under, or by virtue of, a taxation law.

Tribunal
means the Administrative Appeals Tribunal.


2(2)    


Despite the definition of taxation law in subsection (1), an Excise Act (as defined in subsection 4(1) of the Excise Act 1901) is not a taxation law for the purposes of Part III of this Act.

SECTION 2A  

2A   APPLICATION OF THE CRIMINAL CODE  
Chapter 2 of the Criminal Code applies to all offences against this Act.

Note:

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

SECTION 2B  

2B   ACT BINDS THE CROWN  


This Act binds the Crown in each of its capacities. However, it does not make the Crown liable to a pecuniary penalty or to be prosecuted for an offence.

SECTION 3  

3   APPLICATION  


This Act extends to every external Territory referred to in the definition of Australia .

SECTION 3AA   SCHEDULE 1  

3AA(1)    
Schedule 1 has effect.

Definitions in Schedule 1 do not apply to rest of Act

3AA(1A)    


So far as a provision in Schedule 1 gives an expression a particular meaning, the provision does not also have effect for the purposes of this Act (other than Schedule 1), except as provided in this Act (other than Schedule 1).

Application of interpretation provisions of Income Tax Assessment Act 1997

3AA(2)    
An expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997.

3AA(3)    
Division 950 of the Income Tax Assessment Act 1997 (which contains rules for interpreting that Act) applies to Schedule 1 to this Act as if the provisions in that Schedule were provisions of that Act.

3AA(4)    
(Repealed by No 91 of 2000)

PART IA - ADMINISTRATION  

SECTION 3A  

3A   GENERAL ADMINISTRATION OF ACT  


The Commissioner has the general administration of this Act.
Note:

An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1.

SECTION 3B   ANNUAL REPORT  

3B(1)    
The Commissioner shall, as soon as practicable after 30 June in each year, prepare and furnish to the Minister a report on the working of this Act.


3B(1AA)    
A report under subsection (1) in relation to a year ending on 30 June shall:


(a) (Repealed by No 21 of 2015)


(b) set out:


(i) the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355-55(1) in Schedule 1 (about disclosures to Ministers); and

(ii) the number of occasions (if any) during the year on which information was disclosed under that subsection; and

(iii) the Ministers to whom the information was disclosed; and


(c) set out:


(i) the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355-70(1) in Schedule 1 (about disclosures for law enforcement and related purposes); and

(ii) the number of occasions (if any) during the year on which information was disclosed under that subsection; and

(iii) the types of entities and the names of the courts and tribunals to which the information was disclosed; and

(iv) if the information was disclosed under table item 1 or 6 in subsection 355-70(1) - the general categories of offences in relation to which the information was disclosed; and


(d) set out the number (if any) of taxation officers (within the meaning of the Income Tax Assessment Act 1997) found guilty of the offence in section 355-25 in Schedule 1 (about disclosure of protected information); and


(e) set out information on the exercise during the year of the Commissioner's powers under Subdivision 370-A in Schedule 1 (Commissioner's remedial power).


3B(1A)    
(Repealed by No 82 of 1993)


3B(1B)    
(Repealed by No 4 of 2018)


3B(1C)    


Subsection (1) does not apply in relation to Part III and sections 15 and 15A insofar as that Part and those sections apply in relation to the Tax Agent Services Act 2009.

3B(2)    
The Minister shall cause a copy of a report furnished under subsection (1) to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.

3B(3)    
For the purposes of section 34C of the Acts Interpretation Act 1901, a report that is required by subsection (1) to be furnished as soon as practicable after 30 June in a year shall be taken to be a periodic report relating to the working of this Act during the year ending on that 30 June.

3B(4)    


In this section:

"this Act"
does not include Part IVC.


SECTION 3C   REPORTING OF INFORMATION ABOUT CORPORATE TAX ENTITY WITH REPORTED TOTAL INCOME OF $100 MILLION OR MORE  

3C(1)    


This section applies to an entity for an income year if:

(a)    

the entity is a corporate tax entity; and

(b)    

the entity has total income equal to or exceeding $100 million for the income year, according to information reported to the Commissioner in the entity's income tax return for the income year.

An expression used in this subsection that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act.


3C(2)    
The Commissioner must, as soon as practicable after the end of the income year, make publicly available the information mentioned in subsection (3).

3C(3)    
The information is as follows:

(a)    the entity's ABN (within the meaning of the Income Tax Assessment Act 1997) and name;

(b)    the entity's total income for the income year, according to information reported to the Commissioner in the entity's income tax return (within the meaning of that Act) for the income year;

(c)    the entity's taxable income or net income (if any) for the income year, according to information reported to the Commissioner in that income tax return;

(d)    the entity's income tax payable (if any) for the financial year corresponding to the income year, according to information reported to the Commissioner in that income tax return.

3C(4)    


Subsection (5) applies if:

(a)    the entity gives the Commissioner a notice in writing that the return mentioned in paragraph (3)(b) contains an error; and

(b)    the notice contains information that corrects the error.

3C(5)    
The Commissioner may at any time make the information mentioned in paragraph (4)(b) publicly available, in accordance with subsection (2), in order to correct the error.

3C(6)    
To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure.

SECTION 3CA   REPORTING OF INFORMATION BY CORPORATE COUNTRY BY COUNTRY REPORTING ENTITIES  

3CA(1)    
This section applies to a corporate tax entity for an income year if:


(a) the entity is a country by country reporting entity for the income year; and


(b) at the end of the income year, the entity is:


(i) an Australian resident; or

(ii) a foreign resident who operates an Australian permanent establishment (within the meaning of Part IVA of the Income Tax Assessment Act 1936); and


(c) the entity does not lodge a general purpose financial statement for the financial year most closely corresponding to the income year:


(i) with the Australian Securities and Investments Commission; and

(ii) within the time provided under subsection 319(3) of the Corporations Act 2001 for lodgement of a report for that financial year.

3CA(1A)    
However, this section does not apply to a corporate tax entity for an income year if:


(a) the entity is a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and


(b) the Commissioner has given notice to the entity for the income year under subsection (1B).


3CA(1B)    
For the purposes of paragraph (1A)(b), the Commissioner may give notice in writing to a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) for one or more specified income years if the Commissioner considers that it is appropriate to do so.


3CA(2)    


A corporate tax entity to which this section applies for an income year must, on or before the day by which the entity is required to lodge its income tax return for the income year with the Commissioner, give to the Commissioner in the approved form a general purpose financial statement for the financial year most closely corresponding to the income year.
Note:

Section 286-75 in Schedule 1 provides an administrative penalty for breach of this subsection.


3CA(3)    
The Commissioner must give a copy of the statement to the Australian Securities and Investments Commission.

3CA(4)    
The giving of the copy to the Australian Securities and Investments Commission under subsection (3) is taken, for the purposes of the Corporations Act 2001, to be lodgement of the document with the Australian Securities and Investments Commission.

Note:

Under section 1274 of the Corporations Act 2001, a person may inspect, and require to be given a copy or extract of, any document lodged with the Australian Securities and Investments Commission.


3CA(5)    
For the purposes of this section, a general purpose financial statement in relation to an entity:


(a) must be prepared in accordance with:


(i) the accounting principles; or

(ii) if accounting principles do not apply in relation to the entity - commercially accepted principles relating to accounting; and


(b) if the entity is a member of a group of entities that are consolidated for accounting purposes as a single group - must relate to:


(i) the entity; or

(ii) the entity and some or all of the other members of the group.

3CA(6)    
An expression used in this section that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act.

3D   (Repealed) SECTION 3D REPORTING OF INFORMATION ABOUT ENTITY WITH MRRT PAYABLE  
(Repealed by No 96 of 2014)

SECTION 3E   REPORTING OF INFORMATION ABOUT ENTITY WITH PRRT PAYABLE  

3E(1)    


This section applies to an entity if the entity has an amount of PRRT payable for a year of tax, according to information reported to the Commissioner in the entity's PRRT return for theyear of tax.

3E(2)    


The Commissioner must, as soon as practicable after the end of the year of tax, make publicly available the information mentioned in subsection (3).

3E(3)    


The information is as follows:


(a) the entity's ABN (within the meaning of the Income Tax Assessment Act 1997) and name;


(b) the PRRT payable by the entity in respect of the year of tax, according to information reported to the Commissioner in the entity's PRRT return for the year of tax.

3E(4)    


Subsection (5) applies if:


(a) the entity gives the Commissioner a notice in writing that the return mentioned in paragraph (3)(b) contains an error; and


(b) the notice contains information that corrects the error.

3E(5)    
The Commissioner may at any time make the information mentioned in paragraph (4)(b) publicly available, in accordance with subsection (2), in order to correct the error.

3E(6)    
To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure.

3E(7)    
In this section:

PRRT return
means a return under section 59 or 60 of the Petroleum Resource Rent Tax Assessment Act 1987.

year of tax
has the meaning given by the Petroleum Resource Rent Tax Assessment Act 1987.


3EA   (Repealed) SECTION 3EA USE BY ASIO OFFICERS OF TAX INFORMATION  
(Repealed by No 145 of 2010)

3EB   (Repealed) SECTION 3EB USE BY LEGAL PRACTITIONERS OF TAX INFORMATION PROVIDED BY ASIO  
(Repealed by No 145 of 2010)

3EC   (Repealed) SECTION 3EC USE BY IGIS OFFICERS OF TAX INFORMATION PROVIDED BY ASIO  
(Repealed by No 145 of 2010)

3ED   (Repealed) SECTION 3ED PROVIDING TAX INFORMATION RELEVANT TO SPONSORSHIP UNDER THE MIGRATION ACT 1958  
(Repealed by No 145 of 2010)

SECTION 3F   REPORTING OF INFORMATION ABOUT JUNIOR MINERALS EXPLORATION INCENTIVE OFFSET  

3F(1)    


This section applies if the Commissioner makes a determination under section 418-101 of the Income Tax Assessment Act 1997 allocating exploration credits to an entity for an income year.

3F(2)    
The Commissioner must, as soon as practicable after making the determination, make publicly available:

(a)    the ABN and name of the entity; and

(b)    the amount of the entity's exploration credits allocation for the income year.

3F(3)    
An expression used in this section that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act.

SECTION 3G   ELECTRONIC INVOICING  

3G(1)    
The Commissioner's functions include the function of developing and/or administering a framework or system for electronic invoicing.

3G(2)    
Without limiting subsection (1), the Commissioner may develop the framework or system by adopting (with appropriate modifications) a framework or system for electronic invoicing operating outside Australia.

3G(3)    
The Commissioner has power to do all things that are necessary or convenient to be done for or in connection with the performance of the Commissioner's functions under this section.

3G(4)    
Without limiting subsection (3), the Commissioner's powers under that subsection include:


(a) entering into agreements for integrating the framework or system for electronic invoicing mentioned in subsection (1) with frameworks or systems for electronic invoicing that operate outside Australia; and


(b) entering into agreements for accessing the framework or system for electronic invoicing mentioned in subsection (1); and


(c) liaising with:


(i) foreign countries; and

(ii) agencies, and other entities, of foreign countries;
to develop common approaches to electronic invoices between countries.

3G(5)    
This section does not limit any functions or powers the Commissioner has apart from this section.

SECTION 3H   REPORTING OF INFORMATION ABOUT RESEARCH AND DEVELOPMENT TAX OFFSET  

3H(1)    
This section applies to an R&D entity in relation to an income year if, according to information the entity gave the Commissioner, the entity is entitled under Division 355 of the Income Tax Assessment Act 1997 to a tax offset for amounts it can deduct under that Division for the income year.

3H(2)    
The Commissioner must, as soon as practicable after the second 30 June after the financial year corresponding to the income year, make publicly available the information mentioned in subsection (3).

3H(3)    
The information is as follows:

(a)    the entity's name;

(b)    the entity's ABN or, if the first information the entity gave the Commissioner indicating the entity's entitlement to the tax offset does not include the entity's ABN but does include the entity's ACN (within the meaning of the Corporations Act 2001), the entity's ACN;

(c)    if, according to the first information the entity gave the Commissioner indicating the entity's entitlement to the tax offset, the total described in paragraph (4)(a) exceeds the total described in paragraph (4)(b) - the excess.

3H(4)    
For the purposes of paragraph (3)(c), the totals are as follows:

(a)    the total of what the entity can deduct for the income year as described in subsection (1) of this section;

(b)    the total of the amounts the entity has under section 355-445 of the Income Tax Assessment Act 1997 for the income year.

3H(5)    
Subsection (6) applies if:

(a)    the entity gives the Commissioner a notice in writing that the information mentioned in paragraph (3)(c) contains an error; and

(b)    the notice contains information that corrects the error.

3H(6)    
The Commissioner may at any time make the information mentioned in paragraph (5)(b) publicly available, in accordance with subsection (2), in order to correct the error.

3H(7)    
To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure.

3H(8)    
An expression used in this section and in the Income Tax Assessment Act 1997 has the same meaning in this section as in that Act.

PART II - COMMISSIONER OF TAXATION, SECOND COMMISSIONER OF TAXATION AND DEPUTY COMMISSIONER OF TAXATION  

SECTION 4  

4   COMMISSIONER AND SECOND COMMISSIONERS OF TAXATION  


There shall be a Commissioner of Taxation and 3 Second Commissioners of Taxation, who shall be appointed by the Governor-General.

SECTION 4A   STATUTORY AGENCY ETC. FOR PURPOSES OF PUBLIC SERVICE ACT  

4A(1)   [Staff]  

The staff necessary to assist the Commissioner are to be persons engaged under the Public Service Act 1999.

4A(2)   [Statutory Agency]  

For the purposes of the Public Service Act 1999:


(a) the Commissioner and the APS employees assisting the Commissioner together constitute a Statutory Agency; and


(b) the Commissioner is the Head of that Statutory Agency.

SECTION 5   TENURE OF COMMISSIONER AND SECOND COMMISSIONERS  

5(1)   [Term of appointment]  

The Commissioner of Taxation and each Second Commissioner of Taxation shall be appointed for terms of 7 years respectively and shall be eligible for re-appointment.

5(2)    
(Repealed by No 159 of 2001)


5(3)   [Not subject to Public Service Act ]  

The Commissioner of Taxation and the Second Commissioners of Taxation are not subject to the Public Service Act 1999.

5(4)-(5)    
(Omitted by No 123 of 1984)

5(6)    
(Omitted by No 133 of 1974)

SECTION 5A   REMUNERATION AND ALLOWANCES OF COMMISSIONER AND SECOND COMMISSIONERS  

5A(1)   [Remuneration]  

The Commissioner of Taxation and the Second Commissioners of Taxation shall be paid such remuneration as is determined by the Remuneration Tribunal but, if no determination of that remuneration by the Tribunal is in operation, they shall be paid remuneration at the respective rates that were applicable immediately before the commencement of this section.

5A(2)   [Allowances]  

The Commissioner of Taxation and the Second Commissioners of Taxation shall be paid such allowances as are prescribed.

5A(3)   [Subject to the Remuneration Tribunal Act ]  

This section has effect subject to the Remuneration Tribunal Act 1973.

SECTION 6   LEAVE OF ABSENCE  

6(1)   [Recreation leave]  

The Commissioner and a Second Commissioner have such recreation leave entitlements as are determined by the Remuneration Tribunal.

6(2)   [Other leave entitlements]  

The Minister may grant the Commissioner and a Second Commissioner leave of absence, other than recreation leave, on such terms and conditions as to remuneration or otherwise as the Minister determines.

SECTION 6A  

6A   RESIGNATION  


The Commissioner or a Second Commissioner may resign his or her office by writing signed by the Commissioner or Second Commissioner, as the case may be, and delivered to the Governor-General.

SECTION 6B   ACTING APPOINTMENTS  

6B(1)    


The Minister may appoint a person to act inthe office of Commissioner of Taxation:

(a)    during a vacancy in that office; or

(b)    during any period, or during all periods, when the person holding that office is absent from duty or from Australia or is, for any other reason, unable to perform the functions of that office.

Note:

For rules that apply to acting appointments, see section 33A of the Acts Interpretation Act 1901.


6B(2)    


The Minister may appoint a person to act in an office of Second Commissioner of Taxation:

(a)    during a vacancy in that office; or

(b)    during any period, or during all periods, when the person holding the office of Second Commissioner of Taxation is absent from duty or from Australia, is acting in the office of Commissioner of Taxation or is, for any other reason, unable to perform the functions of the office of Second Commissioner of Taxation.

Note:

For rules that apply to acting appointments, see section 33A of the Acts Interpretation Act 1901.


6B(3)    
(Repealed by No 46 of 2011)


6B(4)    
(Repealed by No 46 of 2011)


6B(5)    
(Repealed by No 46 of 2011)


6B(6)    
While a person is acting in the office of Commissioner of Taxation, the person has and may exercise all the powers, and shall perform all the functions, of the Commissioner under this Act or any other law.

6B(6A)    


For the purposes of subsection (6), the Commissioner's powers and functions include powers and functions given to the Commissioner in his or her capacity as Registrar of the Australian Business Register.

6B(7)    
While a person is acting in an office of Second Commissioner of Taxation, the person has and may exercise all the powers, and shall perform all the functions, of the Second Commissioner under this Act or any other law.

6B(8)    
(Repealed by No 46 of 2011)


6B(9)    
(Repealed by No 46 of 2011)


6B(10)    
(Repealed by No 46 of 2011)


6B(11)    
(Repealed by No 4 of 2007)


SECTION 6C   SUSPENSION AND REMOVAL FROM OFFICE OF COMMISSIONER OR SECOND COMMISSIONER  

6C(1)   [Removal from office]  

The Governor-General may remove the Commissioner or a Second Commissioner from office on an address praying for the removal of the Commissioner or the Second Commissioner, as the case may be, on the ground of proved misbehaviour or physical or mental incapacity being presented to the Governor-General by each House of the Parliament in the same session of the Parliament.

6C(2)   [Suspension from office]  

The Governor-General may suspend the Commissioner or a Second Commissioner from office on the ground of misbehaviour or physical or mental incapacity.

6C(3)   [Statement of grounds]  

Where the Governor-General suspends the Commissioner or a Second Commissioner, the Minister shall cause a statement of the grounds of the suspension to be laid before each House of the Parliament within 7 sitting days of that House after the suspension.

6C(4)   [Termination of suspension]  

If, at the expiration of 15 sitting days of a House of the Parliament after the day on which the statement was laid before that House, an address under subsection (1) has not been presented to the Governor-General by each House of the Parliament, the suspension terminates.

6C(5)   [Effect of suspension]  

The suspension of the Commissioner or a Second Commissioner from office under this section does not affect any entitlement of the Commissioner or Second Commissioner, as the case may be, to be paid remuneration and allowances.

6C(6)   [Removal from office in certain circumstances]  

If:


(a) the Commissioner or a Second Commissioner becomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors, compounds with his or her creditors or makes an assignment of his or her remuneration for their benefit;


(b) the Commissioner or a Second Commissioner engages, except with the approval of the Minister, in paid employment outside the duties of the office of Commissioner or Second Commissioner, as the case may be; or


(c) the Commissioner or a Second Commissioner is absent from duty, except on leave of absence, for 14 consecutive days or 28 days in any 12 months;

the Governor-General shall remove the Commissioner or Second Commissioner, as the case may be, from office.

6C(7)   [Retirement with consent]  

The Governor-General may, with the consent of the Commissioner or a Second Commissioner, retire the Commissioner or Second Commissioner, as the case may be, from office on the ground of physical or mental incapacity.

6C(8)   [No removal or suspension except as provided]  

The Commissioner or a Second Commissioner shall not be suspended, removed or retired from office except as provided by this section.

SECTION 6D   POWERS OF SECOND COMMISSIONER  

6D(1)   [Powers subject to subsec (2)]  

Subject to subsection (2) and to the regulations, a Second Commissioner has all the powers, and may perform all the functions, of the Commissioner under a taxation law.

6D(2)   [Subsec (1) not applicable]  

Subsection (1) does not apply in relation to:


(a) section 8 of this Act; or


(b) a provision of a taxation law that:


(i) provides that the Commissioner has the general administration of the taxation law; or

(ii) requires the Commissioner to furnish to the Minister a report on the working of the taxation law during any period.

6D(3)   [Deemed performance by Commissioner]  

When a power or function of the Commissioner under a taxation law is exercised or performed by a Second Commissioner, the power or function shall, for the purposes of the taxation law, be deemed to have been exercised or performed by the Commissioner.

6D(4)   [Commissioner's powers and functions]  

The exercise of a power, or the performance of a function, of the Commissioner under a taxation law by a Second Commissioner does not prevent the exercise of the power, or the performance of the function, by the Commissioner.

6D(5)    
(Repealed by No 54 of 2003)


SECTION 7  

7   DEPUTY COMMISSIONERS OF TAXATION  
There shall be such Deputy Commissioners of Taxation as are required.

SECTION 8   DELEGATION  

8(1)    


The Commissioner may, either generally or as otherwise provided by the instrument of delegation, by writing signed by the Commissioner, delegate to a Deputy Commissioner or any other person all or any of the Commissioner's powers or functions under a taxation law or any other law of the Commonwealth or a Territory, other than this power of delegation.

8(1A)    


For the purposes of this section, the Commissioner's powers and functions include powers and functions given to the Commissioner in his or her capacity as Registrar of the Australian Business Register.

8(2)    


Subject to subsection (5), a power or function so delegated, when exercised or performed by the delegate, shall, for the purposes of the taxation law or the other law, as the case may be, be deemed to have been exercised or performed by the Commissioner.

8(3)    
(Omitted by No 123 of 1984)

8(4)    


A delegation under this section does not prevent the exercise of a power or the performance of a function by the Commissioner.

8(5)    


A delegation under this section may be made subject to a power of review and alteration by the Commissioner, within a period specified in the instrument of delegation, of acts done in pursuance of the delegation.

8(6)    


A delegation under this section continues in force notwithstanding a change in the occupancy of, or a vacancy in, the office of Commissioner, but, for the purposes of the application of subsection 33(3) of the Acts Interpretation Act 1901to a delegation under this section, nothing in any law shall be taken to preclude the revocation or variation of the delegation by the same or a subsequent holder of that office.

PART IIA - THE GENERAL INTEREST CHARGE  

SECTION 8AAA   OVERVIEW  


This Part explains how to work out the general interest charge on an amount.

Usually, a person is liable to pay the charge if an amount that the person must pay to the Commissioner is not paid on time. But there are also other circumstances in which a person can be liable.

A person is only liable to pay the charge if a provision of an Act makes the person liable.

SECTION 8AAB   WHEN THE GENERAL INTEREST CHARGE APPLIES  

8AAB(1)    


There are certain provisions of this Act and other Acts that make persons liable to pay the general interest charge. Subsection (4) lists the provisions.

8AAB(2)    
A person is only liable to pay the charge on an amount if a provision specifies that the person is liable to pay the charge on the amount.

8AAB(3)    
The charge does not apply to the Commonwealth or an authority of the Commonwealth.

8AAB(4)    


The following table is an index of the laws that deal with liability to the charge.


Liability to general interest charge
Item Column 1 Column 2 Column 3
Section Act Topic
1 162-100 A New Tax System (Goods and Services Tax) Act 1999 payment of GST instalments
2 168-10 A New Tax System (Goods and Services Tax) Act 1999 supplies later found to be GST-free supplies
3 25-10 A New Tax System (Wine Equalisation Tax) Act 1999 purchases later found to be GST free supplies
3A 175-65 Australian Charities and Not-for-profits Commission Act 2012 payment of administrative penalty
3B 67 Excise Act 1901 payment of excise duty for tobacco goods
4 (Repealed by No 70 of 2015)
5 93 Fringe Benefits Tax Assessment Act 1986 payment of fringe benefits tax
6 112B Fringe Benefits Tax Assessment Act 1986 payment of fringe benefits tax instalments
7 102UP Income Tax Assessment Act 1936 payment of trustee beneficiary non-disclosure tax
8 128C Income Tax Assessment Act 1936 payment of withholding tax
9 former section 163AA Income Tax Assessment Act 1936 returns by instalment taxpayers
10 former section 163B Income Tax Assessment Act 1936 returns by persons other than instalment taxpayers
10A 172A Income Tax Assessment Act 1936 repayments of excessive tax offset refunds
11 271-80 in Schedule 2F Income Tax Assessment Act 1936 payment of family trust distribution tax
12 5-15 Income Tax Assessment Act 1997 unpaid income tax or shortfall interest charge
13 197-75 Income Tax Assessment Act 1997 payment of untainting tax
14 214-155 Income Tax Assessment Act 1997 payment of franking tax by a corporate tax entity
15 292-390 Income Tax Assessment Act 1997 payment of excess non-concessional contributions tax or shortfall interest charge
15A 293-75 Income Tax Assessment Act 1997 payment of Division 293 tax or shortfall interest charge
15B 294-250 Income Tax Assessment Act 1997 payment of excess transfer balance tax
16 (Repealed by No 70 of 2015)
16A 418-170 Income Tax Assessment Act 1997 payment of excess exploration credit tax or shortfall interest charge
17 721-30 Income Tax Assessment Act 1997 liability of members of consolidated groups
18 840-810 Income Tax Assessment Act 1997 payment of managed investment trust withholding tax
18A 840-910 Income Tax Assessment Act 1997 payment of labour mobility program withholding tax
19 214-105 Income Tax (Transitional Provisions) Act 1997 payment of franking deficit tax
19A 10 Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020 wrong payment or overpayment of a cash flow boost
19B 10 Coronavirus Economic Response Package (Payments and Benefits) Act 2020 wrong payment or overpayment of a Coronavirus economic response payment
20 85 Petroleum Resource Rent Tax Assessment Act 1987 payment of petroleum resource rent tax, shortfall interest charge or instalment transfer interest charge
20A 282-19 Private Health Insurance Act 2007 repayment of private health insurance premium reduction or refund
21 35 Product Grants and Benefits Administration Act 2000 payment of a designated scheme debt
22 21 Superannuation Contributions Tax (Assessment and Collection) Act 1997 increase in liability to pay superannuation contributions surcharge because of amendment of assessment
23 22 Superannuation Contributions Tax (Assessment and Collection) Act 1997 liability to pay superannuation contributions surcharge because of new assessment
24 25 Superannuation Contributions Tax (Assessment and Collection) Act 1997 payment of superannuation contributions surcharge or advance instalment
25 18 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 increase in liability to pay superannuation contributions surcharge because of amendment of assessment
26 21 Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 payment of superannuation contributions surcharge
27 25 Superannuation (Government Co-contribution for Low Income Earners) Act 2003 repayments or underpayments of Government co-contributions that cannot be credited to an account
28 49 Superannuation Guarantee (Administration) Act 1992 payment of superannuation guarantee charge
29 15DC Superannuation (Self Managed Superannuation Funds) Taxation Act 1987 payment of superannuation (self managed superannuation funds) supervisory levy
30 17A Superannuation (Unclaimed Money and Lost Members) Act 1999 payment of unclaimed money
31 18C Superannuation (Unclaimed Money and Lost Members) Act 1999 repayment of Commissioner's payment that cannot be credited to an account
32 20F Superannuation (Unclaimed Money and Lost Members) Act 1999 payment of unclaimed superannuation of former temporary residents
33 20M Superannuation (Unclaimed Money and Lost Members) Act 1999 repayment of Commissioner's payment for former temporary resident that cannot be credited to an account
33A 20QE Superannuation (Unclaimed Money and Lost Members) Act 1999 payment in respect of inactive low-balance accounts
33B 20QL Superannuation (Unclaimed Money and Lost Members) Act 1999 repayment of Commissioner's payment in respect of inactive low-balance accounts that cannot be credited to an account
33C 21D Superannuation (Unclaimed Money and Lost Members) Act 1999 payment in respect of eligible rollover fund accounts
33D 21H Superannuation (Unclaimed Money and Lost Members) Act 1999 repayment of Commissioner's payment in respect of eligible rollover fund accounts that cannot be credited to an account
33E 22F Superannuation (Unclaimed Money and Lost Members) Act 1999 repayment of Commissioner's payment in respect of payments that cannot be credited to an account
34 24F Superannuation (Unclaimed Money and Lost Members) Act 1999 payment in respect of lost member accounts
35 24L Superannuation (Unclaimed Money and Lost Members) Act 1999 repayment of Commissioner's payment for former lost member that cannot be credited to an account
35A 24NB Superannuation (Unclaimed Money and Lost Members) Act 1999 repayment of Commissioner's payment for inactive low-balance accounts that cannot be credited to an active account
36 8AAZF Taxation Administration Act 1953 RBA deficit debts
37 8AAZN Taxation Administration Act 1953 overpayments made by the Commissioner
38 16-80 in Schedule 1 Taxation Administration Act 1953 payment of PAYG withholding amounts
38A 18-150 in Schedule 1 Taxation Administration Act 1953 PAYG withholding non-compliance tax
39 45-80 in Schedule 1 Taxation Administration Act 1953 payment of PAYG instalments
40 45-230 in Schedule 1 Taxation Administration Act 1953 shortfall in quarterly PAYG instalments worked out on the basis of a varied rate
41 45-232 in Schedule 1 Taxation Administration Act 1953 shortfall in quarterly PAYG instalments worked out on the basis of estimated benchmark tax
42 45-235 in Schedule 1 Taxation Administration Act 1953 shortfall in annual PAYG instalments
43 45-600 and 45-620 in Schedule 1 Taxation Administration Act 1953 tax benefits relating to PAYG instalments
44 45-870 and 45-875 in Schedule 1 Taxation Administration Act 1953 head company's liability on shortfall in quarterly PAYG instalments
44Q (Repealed by No 45 of 2021)
45 105-80 in Schedule 1 Taxation Administration Act 1953 payment of a net fuel amount or an amount of indirect tax
45A 115-10 in Schedule 1 Taxation Administration Act 1953 payment of major bank levy
45B 125-10 in Schedule 1 Taxation Administration Act 1953 payment of Laminaria and Corallina decommissioning levy or shortfall interest charge
45C 133-115 in Schedule 1 Taxation Administration Act 1953 payment of debt account discharge liability
46 263-30 in Schedule 1 Taxation Administration Act 1953 payment of a foreign revenue claim
47 268-75 in Schedule 1 Taxation Administration Act 1953 late payment of estimate
48 298-25 in Schedule 1 Taxation Administration Act 1953 payment of administrative penalty
49 (Repealed by No 32 of 2014)
50 (Repealed by No 23 of 2018)
51 (Repealed by No 23 of 2018)


8AAB(5)    
(Repealed by No 41 of 2011)


SECTION 8AAC   AMOUNT OF THE GENERAL INTEREST CHARGE  

8AAC(1)   [Calculating the charge]  

The general interest charge for a day is worked out in accordance with this section.

8AAC(2)   [Charge payable on deficit on a running balance account]  

If the charge is payable under section 8AAZF on the RBA deficit at the end of that day, then the charge is worked out by multiplying the general interest charge rate for that day by the RBA deficit at the end of that day.

8AAC(3)   [Other original unpaid amounts]  

If the charge is not payable under section