TAXATION ADMINISTRATION REGULATIONS 1976

PART 1 - PRELIMINARY  

REGULATION 1   1   NAME OF REGULATIONS  


These Regulations are the Taxation Administration Regulations 1976.

REGULATION 2   2   DEFINITIONS  


In these Regulations, unless the contrary intention appears:

1997 Tax Act
means the Income Tax Assessment Act 1997.

Act
means the Taxation Administration Act 1953.

Agriculture Secretary
has the meaning given in subsection 995-1(1) of the Income Tax Assessment Act 1997.

approved form
has the meaning given in subsection 995-1(1) of the Income Tax Assessment Act 1997.

Commissioner
includes the Commissioner in the capacity of Registrar of the Australian Business Register.

deposit-taking institution
(Repealed by SLI No 39 of 2015)

effective
, in relation to an address, means that the person to whom the address relates will receive documents delivered to the address.

FMD provider
has the meaning given in subsection 995-1(1) of the Income Tax Assessment Act 1997.

foreign resident
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.

Medicare levy surcharge
means the surcharge imposed by the A New Tax System (Medicare Levy Surcharge - Fringe Benefits) Act 1999.

preferred address for service
has the meaning given by regulation 12A.

prescribed foreign resident
, for a period in an income year, means a person who:


(a) is a foreign resident at all times in that period; and


(b) is not, at any time in that year, a person to whom a pension, allowance or benefit in respect of which he or she is liable to be assessed and to pay income tax in Australia is, or was, payable under:


(i) the Veterans' Entitlements Act 1986; or

(ii) subsection 4(6) of the Veterans' Entitlements (Transitional Provisions and Consequential Amendments) Act 1986; or

(iii) a provision (except Part 2.11, 2.12, 2.14 or 2.15) of the Social Security Act 1991.

tax-related liability
has the meaning given by section 255-1 of Schedule 1 to the Act.

top rate
means the sum of:


(a) the highest rate specified in the table in Part I of Schedule 7 to the Income Tax Rates Act 1986; and


(b) the rate of levy specified in subsection 6(1) of the Medicare Levy Act 1986.

FORMER REGULATION 2AA   2AA   PRESCRIBED ROYAL COMMISSIONS  
(Omitted by SR No 73 of 2000)

REGULATION 2A   TEMPORARY BUDGET REPAIR LEVY  

2A(1)  
This regulation applies to the temporary budget repair levy years. Increase in highest rate

2A(2)  
These regulations have effect as if the highest rate specified in each of the following was increased by 2 percentage points:


(a) the table in Part I of Schedule 7 to the Income Tax Rates Act 1986;


(b) the table in Part II of that Schedule.

2A(3)  
In this regulation:

temporary budget repair levy year
has the same meaning as in section 4-11 of the Income Tax (Transitional Provisions) Act 1997.

FORMER REGULATION 2B   2B   CERTIFICATE OF FAILURE TO COMPLY WITH REQUIREMENTS UNDER TAXATION LAW  
(Renumbered as reg 5 by SR No 73 of 2000)

FORMER REGULATION 2C   2C   MANNER OF SERVING ORDER MADE UNDER SUBSECTION 8G(1) OF THE ACT  
(Renumbered as reg 6 by SR No 73 of 2000)

FORMER REGULATION 2D   2D   FORM ETC. OF CERTIFICATE FOR PURPOSES OF SUBSECTION 8ZG(2) OF THE ACT  
(Renumbered as reg 7 by SR No 73 of 2000)

REGULATION 2E   2E   ELECTION TO HAVE CASE TRIED IN THE SUPREME COURT  
(Renumbered as reg 8 by SR No 73 of 2000)

REGULATION 3   3   APPROVAL OF ADIs  
(Repealed by SLI No 39 of 2015)

REGULATION 3A   3A   PRESCRIBED ROYAL COMMISSIONS (ACT S 2, DEFINITION OF ELIGIBLE ROYAL COMMISSION )  
(Repealed by SLI No 36 of 2011)

REGULATION 4   4   PRESCRIBED LAW (ACT S 2, DEFINITION OF TAXATION LAW )  
(Repealed by SLI No 216 of 2006)

REGULATION 5   CERTIFICATES - FAILURE TO COMPLY WITH REQUIREMENTS OF TAXATION LAWS  

5(1)  
In a prosecution of a person for an offence against section 8C or subsection 8D(1) or (2) of the Act in relation to the refusal or failure of the person to comply with a requirement made under or pursuant to a taxation law, a certificate in writing signed by the Commissioner, a Second Commissioner or a Deputy Commissionercertifying that the person, in the circumstances stated in the certificate, refused or failed, as the case may be:


(a) to furnish a return or any information to the Commissioner or another person;


(b) to lodge an instrument with the Commissioner or another person for assessment;


(c) to cause an instrument to be duly stamped;


(d) to notify the Commissioner or another person of a matter or thing;


(e) to produce a book, paper, record or other document to the Commissioner or another person;


(f) to attend before the Commissioner or another person; or


(g) when attending before the Commissioner or another person:


(i) to answer a question asked of the person;

(ii) to produce a book, paper, record or other document; or

(iii) to take on oath or make an affirmation;

is evidence of the facts stated in the certificate.

5(2)  
In any proceedings, a document purporting to be a certificate given in accordance with this regulation and signed by a person authorized to sign the certificate shall, unless the contrary is proved, be deemed to be such a certificate and to have been duly given.

REGULATION 6   6   MANNER OF SERVING ORDERS (ACT S 8G)  


For the purposes of subsection 8G(2) of the Act, a copy of an order under subsection 8G(1) of the Act is served in the prescribed manner on the person to whom the order is addressed if the copy:


(a) where the person is a natural person:


(i) is delivered to the person personally; or

(ii) is left at, or sent by pre-paid post to, the address of the place of residence or business of the person last known to the person causing the copy to be served; or


(b) where the person is a body corporate - is left at, or sent by pre-paid post to, the head office, a registered office or a principal office of the body corporate.

REGULATION 7   CERTIFICATES (ACT S 8ZG)  

7(1)  
A certificate issued under subsection 8ZG(2) of the Act in relation to an order of a court for the payment of an amount to the Commissioner must be in accordance with Form 1 in Schedule 1, and must contain the following particulars:


(a) the name and location of the court;


(b) the date on which the order was made;


(c) the provision of the taxation law under which the order was made;


(d) the amount to be paid to the Commissioner;


(e) the name and address of the person ordered to pay the amount.

7(2)  
For the purposes of subsection 8ZG(3) of the Act:


(a) a certificate issued under subsection 8ZG(2) of the Act shall be registered in a court by the proper officer of the court entering the particulars of the certificate in a book kept by the court for that purpose; and


(b) where the order to which a certificate referred to in paragraph (a) relates was made more than 12 months before the day on which the registration of the certificate is sought, the registration of the certificate in a court is subject to the condition that leave to register the certificate has first been obtained from the court.

REGULATION 8   8   ELECTION TO HAVE CASES TRIED IN SUPREME COURT  


For the purpose of subsection 8ZJ(5) of the Act, a person prosecuted for a prescribed taxation offence may elect to have the case tried in the Supreme Court of the State or Territory in which the prosecution was instituted by serving on the person who instituted the prosecution, and filing in the court in which the prosecution was instituted, a notice in accordance with Form 2 in Schedule 1.

REGULATION 9   9   GIVING NOTICE  
(Repealed by SLI No 39 of 2015)

REGULATION 10   10   ADDRESS FOR SERVICE - TAX CLEARANCE CERTIFICATES  
(Repealed by SLI No 39 of 2015)

PART 2 - EXPENSES AND CERTIFICATES  

REGULATION 11   EXPENSES FOR CERTAIN ATTENDANCES (ACT S 353-10 IN SCHEDULE 1)  

11(1)  
This regulation applies to an entity (a witness ) that is required to attend before the Commissioner or an officer authorised by the Commissioner under paragraph 353-10(1)(b) in Schedule 1 to the Act.

11(2)  
The scale of expenses set out in Schedule 2 is prescribed to be allowed to the witness.

11(3)  
However subregulation (2) does not apply if the witness is required to attend before the Commissioner or an officer authorised by the Commissioner:


(a) in relation to the witness's own obligations under a taxation law; or


(b) in relation to the obligations of another entity under a taxation law if the witness is an agent or representative of the other entity; or


(c) in relation to the obligations of another entity under a taxation law if the witness's financial affairs are interrelated with the financial affairs of the other entity.

REGULATION 12   12   CERTIFICATES OF FAILURE TO GIVE INFORMATION  
(Repealed by SLI No 39 of 2015)

FORMER REGULATION 12   12   PRESUMPTION AS TO SIGNATURES  
(Omitted by SR No 73 of 2000)

PART 2A - SERVICE OF DOCUMENTS IN GENERAL  

REGULATION 12A   PREFERRED ADDRESS FOR SERVICE  

12A(1)  
An address in Australia used by or associated with a person is a preferred address for service of the person if:


(a) it is of one of the following kinds of address:


(i) a physical address;

(ii) a postal address;

(iii) an electronic address; and


(b) the person has given it to the Commissioner as an address for the service of documents by the Commissioner under a taxation law; and


(c) the designation of the address or other circumstances indicate that the person wishes the address to be used by the Commissioner in preference to other addresses of the person, whether generally or in specific circumstances.

12A(2)  
The designation of an address in a form or correspondence as an "address for service", a "preferred address", an "address for correspondence" or similar term satisfies paragraph (1)(c).

REGULATION 12B   CHANGE ORWITHDRAWAL OF PREFERRED ADDRESS FOR SERVICE  

12B(1)  


A person may change or withdraw a preferred address for service only by giving the Commissioner notice in the approved form.

12B(2)  
(Repealed by SLI No 39 of 2015)

12B(3)  
(Repealed by SLI No 39 of 2015)

12B(4)  


If the person is required to maintain a preferred address for service under a taxation law, the person may withdraw a preferred address for service only if another effective preferred address for service that is a postal address remains.

12B(5)  


If the person is required to maintain a preferred address for service under a taxation law, and a preferred address for service becomes ineffective, the person must change or withdraw the ineffective address within 28 days.

REGULATION 12C   12C   REQUIREMENT TO MAINTAIN A PREFERRED ADDRESS FOR SERVICE  


If a person is required to give the Commissioner a preferred address for service for a purpose (for example, by the approved form for a return), the person must subsequently maintain a preferred address for service for the purpose.

REGULATION 12D   SUBSTITUTE PREFERRED ADDRESS FOR SERVICE  

12D(1)  
This regulation applies if:


(a) a person has not given the Commissioner a preferred address for service; or


(b) the Commissioner is satisfied that none of a person's preferred addresses for service is effective.

12D(2)  


If the Commissioner has a record of another address relating to the person (whether or not a physical address), and it appears to the Commissioner that it is likely that the address is effective, the Commissioner may treat that address as the person's preferred address for service for all purposes under the taxation laws.

REGULATION 12E   12E   FAILURE TO NOTIFY CHANGE OF ADDRESS  


A person whose preferred address for service is no longer effective, and who has not changed or withdrawn the address under regulation 12B, may not plead the fact that the address was not effective as a defence in any proceedings (whether civil or criminal) instituted against the person under a taxation law.

REGULATION 12F   SERVICE OF DOCUMENTS  

12F(1)  


The Commissioner may serve a document on a person for the purposes of the taxation laws by:


(a) if the person has given a preferred address for service that is a physical address - leaving a copy of the document at that address; or


(b) if the person has given a preferred address for service that is a postal address - posting a copy of the document to that address; or


(c) if the person has given a preferred address for service that is an electronic address - delivering an electronic copy of the document to that address.

12F(2)  
This regulation does not affect the operation of any other law of the Commonwealth, or any law of a State or Territory, that deals with the service of documents.

PART 3 - FORM AND SERVICE OF CERTAIN DOCUMENTS  

REGULATION 13   DEPARTURE PROHIBITION ORDERS (ACT S 14S)  

13(1)  
For the purposes of subsection 14S(1) of the Act, the prescribed form is Form 3 in Schedule 1.

13(2)  


For the purposes of paragraph 14S(4)(a) of the Act, a person is informed, as prescribed, of the making of a departure prohibition order if a copy of the order is served in accordance with regulation 12F.

13(3)  
For the purposes of subparagraph 14S(4)(b)(ii) of the Act, each of the following persons is prescribed:


(a) the Comptroller-General of Customs (within the meaning of the Customs Act 1901);


(b) the Commissioner of Police of the Australian Federal Police;


(c) the Secretary to the Department of Foreign Affairs and Trade.

REGULATION 14   SERVICE OF NOTIFICATION (ACT S 14T)  

14(1)  
For the purposes of subsection 14T(4) of the Act, notification of the revocation or variation of a departure prohibition order is served, as prescribed, on a person if a document containing the particulars of the revocation or variation is served in accordance with regulation 12F.

14(2)  
For the purposes of subsection 14T(5) of the Act, notification of a decision referred to in that subsection is served, as prescribed, on a person if a document containing the particulars of the decision is served in accordance with regulation 12F.

REGULATION 15   SERVICE OF COPIES OF DEPARTURE AUTHORISATION CERTIFICATES (ACT S 14U)  

15(1)  
For the purposes of subsection 14U(3) of the Act, a copy of a departure authorization certificate is served, as prescribed, on a person if the copy is served in accordance with regulation 12F.

15(2)  
For the purposes of subsection 14U(4) of the Act, notification of a decision referred to in that subsection is served, as prescribed, on a person if a document containing particulars of the decision is served in accordance with regulation 12F.

REGULATION 16   16   SERVICE OF NOTICES RELATING TO PRIVATE RULINGS  
(Repealed by SR No 289 of 2001)

PART 4 - PAYMENTS  

REGULATION 17   17   PRESCRIBED PROVISIONS (ACT S 16)  


For the purposes of sub-subparagraph 16(2)(a)(i)(B) of the Act, subsection 353-10(3) in Schedule 1 to the Act is prescribed.

REGULATION 18   PAYMENT OF TAX-RELATED LIABILITIES  

18(1)  
A person who pays a tax-related liability must pay the liability in Australian currency.

18(2)  


The person must pay the tax-related liability using a method approved by the Commissioner and in accordance with any instructions provided by the Commissioner.

18(3)  
The person must pay the amount of the tax-related liability in a single payment unless the Commissioner agrees that the person may make more than 1 payment.

FORMER REGULATION 18A   18A   SERVICE OF NOTICE RELATING TO A PRIVATE RULING  
(Renumbered as reg 16 by SR No 73 of 2000)

REGULATION 19   19   WHEN RECEIPTS ARE TO BE GIVEN  


The Commissioner is not required to give a receipt to a person who pays a tax-related liability unless the person asks for the receipt.

REGULATION 20   20   INFORMATION ABOUT TAX-RELATED LIABILITIES  
(Repealed by SLI No 39 of 2015)

REGULATION 21   PAYMENT OF POSTAGE ON MAIL TO COMMISSIONER  

21(1)  
The full amount of postage on an item addressed to the Commissioner in relation to a matter must be paid by the sender before the letter is sent.

21(2)  
If:


(a) the Commissioner contributes to the cost of postage of an unstamped, or insufficiently stamped, item; and


(b) the Commissioner receives a payment in relation to a tax-related liability;

the Commissioner may deduct the amount of the contribution from the payment.

21(3)  
The amount of the payment remaining after deduction of the Commissioner's contribution is to be credited towards payment of the tax-related liability.

PART 4A - INDIRECT TAX REFUND SCHEME  

REGULATION 21A   21A   DEFINITIONS FOR PART 4A  


In this Division, unless the contrary intention appears:

borne wine tax
has the meaning given by the A New Tax System (Wine Equalisation Tax) Act 1999.

car
has the meaning given by section 995-1 of the Income Tax Assessment Act 1997.

goods
has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999.

indirect tax zone
has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999.

international agreement
means:


(a) a convention or treaty to which Australia is a party; or


(b) an agreement between Australia and a foreign country;

and includes, for example, an agreement, arrangement or undertaking between a Minister and an official or authority of a foreign country.

taxable supply
has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999.

tax invoice
has the meaning given by the A New Tax System (Goods and Services Tax) Act 1999.

wine
has the meaning given by the A New Tax System (Wine Equalisation Tax) Act 1999.

REGULATION 21B   SPECIFICATION OF KIND OF ENTITY  

21B(1)  


For paragraph 105-125(1)(a) in Schedule 1 to the Act, an entity of the kind mentioned in subregulation (2) is specified.

21B(2)  
For subregulation (1), an entity must be an entity that is the subject of an international agreement that provides that the Commonwealth is under an obligation to grant indirect tax concessions in relation to the entity.

Example:

The Australian-American Educational Foundation, which was established under the Agreement between the Government of the Commonwealth of Australia and the Government of the United States of America for the financing of certain educational exchange programmes.

The Agreement was done at Canberra on 28 August 1964, and amended on 12 May 1967, 5 December 1988 and 21 February 1992 by exchange of Diplomatic Notes.

REGULATION 21C   SPECIFICATION OF KIND OF ACQUISITION  

21C(1)  


For paragraph 105-125(1)(b) in Schedule 1 to the Act, an acquisition, by an entity mentioned in regulation 21B, of the kind mentioned in subregulation (2) is specified.

21C(2)  
The acquisition must be:


(a) an acquisition that is permitted by the international agreement relevant to the entity; and


(b) an acquisition of:


(i) a thing the supply of which is a taxable supply; or

(ii) wine on which the entity has borne wine tax.

REGULATION 21D   CONDITIONS AND LIMITATIONS OF REFUNDS  

21D(1)  


For subsection 105-125(2) in Schedule 1 to the Act, an entity of the kind specified in subregulation 21B(1) is entitled to a refund of an amount of indirect tax paid on an acquisition of the kind specified in subregulation 21C(1) if the entity has agreed in writing to repay the amount of the refund to the Commissioner in any of the following circumstances:


(a) if the entity purchased a car, and agreed to retain the car for 3 years after purchasing the car - the entity disposes of the car to an entity (other than an entity of a kind specified by subregulation 21B(1)) before the end of 3 years after the first entity purchased the car;


(b) if the entity purchased goods other than a car - the entity disposes of the goods (other than to an entity of a kind specified by subregulation 21B(1)) in the indirect tax zone or an External Territory before the end of 2 years after the entity purchased the goods;


(c) if the entity acquired a service - the entity assigns theentity's entitlement to the service to another entity (other than an entity of a kind specified by subregulation 21B(1)) in the indirect tax zone or an External Territory.

21D(2)  
The amount to be repaid is:


(a) for an acquisition to which paragraph (1)(a) or (b) applies - the proportion of the amount of indirect tax paid for the acquisition that is equal to the proportion of the period mentioned in the paragraph remaining after the entity disposes of the acquisition; and


(b) for an acquisition to which paragraph (1)(c) applies - the amount of indirect tax paid for the acquisition.

21D(3)  
The amount of indirect tax to be refunded to an applicant is limited by the terms of the international agreement to which the entity is subject.

21D(4)  
The entity must use the taxable supply acquired by the entity in accordance with the terms of the international agreement to which the entity is subject.

REGULATION 21E   PERIOD AND MANNER OF PAYMENT OF REFUNDS  

21E(1)  
An application for a refund:


(a) must be signed by the applicant; and


(b) must be sent:


(i) to the Australian Taxation Office; and

(ii) with the tax invoice for the acquisition; and


(c) in the case of an acquisition of a car - may be sent any time after the acquisition; and


(d) in the case of an acquisition that is not a car - may be:


(i) sent with another claim; or

(ii) sent at least 3 months after another claim made by the entity.

21E(2)  


For subsection 105-125(2) in Schedule 1 to the Act, the amount is to be paid to a single recipient or account nominated by the entity.

PART 5 - PAY AS YOU GO WITHHOLDING  

Division 1 - Rounding amounts  

REGULATION 22   ROUNDING BEFORE AMOUNTS DEALT WITH  

22(1)  


This regulation applies to the amount of a payment that is to be dealt with under a provision of this Part.

22(2)  


If the amount is less than $1, it is not to be dealt with.

22(3)  
If the amount is more than $1, the number of cents by which it exceeds a whole dollar is to be disregarded when dealing with the amount.

REGULATION 23   ROUNDING AFTER AMOUNTS WORKED OUT  

23(1)  
This regulation applies to an amount that:


(a) has been worked out under a provision of this Part; and


(b) includes a number of cents that is less than a whole dollar.

23(2)  
If the amount is less than $1, it is to be disregarded.

23(3)  


If the amount is more than $1, or a multiple of $1, the number of cents by which it exceeds a whole dollar is to be disregarded.

Division 2 - General  

REGULATION 24   24   PRESCRIBED TAX OFFSETS FOR WITHHOLDING SCHEDULES (ACT S 15-30 OF SCHEDULE 1)  
(Repealed by SLI No 39 of 2015)

REGULATION 25   25   PRESCRIBED MATTERS FOR WITHHOLDING SCHEDULES (ACT S 15-30 OF SCHEDULE 1)  
(Repealed by SLI No 77 of 2007)

REGULATION 26   26   PRESCRIBED MATTERS FOR DECLARATIONS (ACT S 15-50 OF SCHEDULE 1)  
(Repealed by SLI No 39 of 2015)

REGULATION 27   CERTAIN DEFENCE FORCE MEMBERS TAKEN TO HAVE GIVEN MEDICARE LEVY VARIATION DECLARATION  

27(1)  
This regulation applies to an individual:


(a) who, on a particular date, is entitled (because of being a member of the Defence Force) to free medical treatment for any incapacity, disease or disabling condition; and


(b) who:


(i) has not given, as a member of the Defence Force, a declaration under subsection 15-50(1) of Schedule 1 to the Act to the effect that the individual is entitled to full relief from the Medicare levy; and

(ii) has not previously been taken to have given a declaration of that kind under subregulation (2).

27(2)  
On that day, the individual is taken to have given, as a member of the Defence Force, a declaration under subsection 15-50(1) of Schedule 1 to the Act to the effect that the individual is entitled to relief from 50% of the Medicare levy.

REGULATION 28   WHEN DECLARATIONS CEASE TO HAVE EFFECT  

28(1)  
If an individual who has given a declaration to an entity under subsection 15-50(1) of Schedule 1 to the Act directs the entity in writing to disregard the declaration, the declaration ceases to have effect.

28(2)  
If an individual who has given a declaration (the earlier declaration ) to an entity under subsection 15-50(1) of Schedule 1 to the Act about a matter, later gives another declaration about the matter to the entity, the earlier declaration ceases to have effect.

28(3)  
If an individual who has given a declaration to an entity under subsection 15-50(1) of Schedule 1 to the Act permanently ceases to receive withholding payments covered by Subdivision 12-B, 12-C or 12-D of that Schedule from the entity, the declaration ceases to have effect.

28(4)  
If an individual has given a declaration to an entity under subsection 15-50(1) or (3) of Schedule 1 to the Act, the declaration ceases to have effect if a TFN declaration made by the individual in relation to the entity ceases to have effect because of subsection 202CA(1B) or (1C) of the Income Tax Assessment Act 1936.

REGULATION 29   DETERMINATION THAT DECLARATIONS CEASE TO HAVE EFFECT  

29(1)  
The Commissioner may determine in a notice published in the Gazette that:


(a) some or all declarations under subsection 15-50(1) or (3) of Schedule 1 to the Act cease to have effect at the end of a day stated in the determination; or


(b) a statement made in a declaration mentioned in paragraph (a) ceases to have effect at the end of a day stated in the determination.

29(2)  
If a determination applies to a declaration, or a statement made in a declaration, the declaration or statement ceases to have effect at the end of the day stated for that purpose in the determination.

REGULATION 30   WHEN NEW DECLARATIONS TO BE GIVEN  

30(1)  


An individual to whom subregulation (2) or (5) applies must give a new declaration in the approved form to the entity mentioned in that subregulation.

30(2)  
This subregulation applies to an individual if:


(a) the individual gives to an entity a declaration under subsection 15-50(1) or (3) in Schedule 1 to the Act about a matter.


(b) the individual's circumstances change in relation to the matter.

30(3)  


(Repealed by SLI No 158 of 2009)

30(4)  
(Repealed by SLI No 39 of 2015)

30(5)  
This subregulation applies to an individual who:


(a) gives a TFN declaration to an entity expressing a wish to reduce the amount withheld to correspond with the first-mentioned amount (the tax-free threshold) set out in column 1 of the table in clause 1 of Part I of Schedule 7 to the Income Tax Rates Act 1986; and


(b) becomes a foreign resident.

30(6)  
If the individual fails to comply with subregulation (1), he or she is liable to pay a civil penalty of 5 penalty units.

REGULATION 31   31   ISSUE OF PAYMENT SUMMARIES  
(Repealed by SLI No 39 of 2015)

REGULATION 32   32   HOW CERTAIN DOCUMENTS TO BE SIGNED  
(Repealed by SLI No 39 of 2015)

REGULATION 33   33   CESSATION OF AUTHORISATION TO SIGN CERTAIN DOCUMENTS  
(Repealed by SLI No 39 of 2015)

Division 3 - Payments in respect of which ABNs or TFNs not quoted and Part VA investment payments  

REGULATION 34   PART VA INVESTMENT PAYMENTS  

34(1)  


The amount to be withheld under section 12-140 or 12-145 of Schedule 1 to the Act from a payment of income in respect of a Part VA investment is an amount equal to the product of the top rate and the amount of the payment.

34(2)  
Subregulation (3) applies if


(a) the payment from which that amount is to be withheld is a franked distribution; and


(b) the franking percentage is less than 100%.

34(3)  


The amount to be withheld from the payment is the amount worked out using the formula:

Unfranked part of the distribution × top rate.

34(4)  


In this regulation:

franked distribution
has the meaning given in subsection 995-1(1) of the Income Tax Assessment Act 1997.

franking percentage
has the meaning given in subsection 995-1(1) of the Income Tax Assessment Act 1997.

Part VA investment
has the meaning given in subsection 995-1(1) of the Income Tax Assessment Act 1997.

top rate
(Repealed by SLI No 189 of 2010)

unfranked part of the distribution
has the meaning given by subsection 995-1(1) of the Income Tax Assessment Act 1997.

REGULATION 35   PART VA INVESTMENT PAYMENTS BELOW CERTAIN THRESHOLDS (ACT S 12-140 AND 12-145 OF SCHEDULE 1)  

35(1)  
An amount is not required to be withheld from a payment mentioned in regulation 34 if:


(a) the payment is not a payment in relation to an investment mentioned in item 6 (shares in a public company) in the table in subsection 202D(1) of the Income Tax Assessment Act 1936; and


(b) the payment is to be made to an investor:


(i) who had not turned 16 on the 1 January before the date on which the payment was made; and

(ii) about whose age the investment body is aware; and


(c) the amount of the payment is less than:


(i) in the case of a payment in respect of the whole of a financial year - $420; and

(ii) in any other case - an amount worked out using the formula:


 P × $420 
365


where:
P is the number of days in the period in the financial year in respect of which the amount is payable.

35(2)  
If a payment mentioned in regulation 34:


(a) is not of the kind described in subregulation (1); and


(b) is in respect of an investment of a kind mentioned in item 1 or 2 in the table in subsection 202D(1) of the Income Tax Assessment Act 1936; and


(c) is an amount of less than:


(i) in the case of a payment in respect of the whole of a financial year - $120; and

(ii) in any other case - the amount worked out using the formula:


 P × $120 
365


where:
P is the number of days in the period in the financial year in respect of which the amount is payable;

an amount is not required to be withheld from the payment.

REGULATION 36   ETPs AND SUPERANNUATION LUMP SUMS FOR WHICH TFN IS NOT QUOTED  

36(1)  


This regulation applies if an individual has not made a TFN declaration that is in effect under Division 3 of Part VA of the Income Tax Assessment Act 1936 to an entity that:


(a) makes an ETP to the individual; or


(b) pays a superannuation lump sum to the individual.

36(1A)  


However, this regulation does not apply in relation to an individual if subsection 12-1(1A) of Schedule 1 to the Act applies to the payment of the ETP or the superannuation lump sum.

36(2)  


If the individual is a prescribed non-resident, the amount to be withheld from the ETP or the superannuation lump sum under section 12-85 of Schedule 1 to the Act is the amount worked out by multiplying the number of whole dollars in the taxable component of the ETP or the superannuation lump sum, by the highest rate specified in the table in Part II of Schedule 7 to the Income Tax Rates Act 1986.

36(3)  


If the individual is not a prescribed non-resident, the amount to be withheld from the ETP or the superannuation lump sum under section 12-85 of Schedule 1 to the Act is the amount worked out by multiplying the number of whole dollars in the taxable component of the ETP or the superannuation lump sum, by the top rate.

36(4)  
In this regulation:

employment termination payment
has the meaning given by subsection 995-1(1) of the 1997 Tax Act;

ETP
means an employment termination payment.

superannuation lump sum
has the meaning given by subsection 995-1(1) of the 1997 Tax Act.

taxable component of the payment
means:


(a) a taxable component of an employment termination payment within the meaning given by subsection 995-1(1) of the 1997 Tax Act; or


(b) a taxable component of a superannuation benefit within the meaning given by subsection 995-1(1) of the 1997 Tax Act.


REGULATION 37   CERTAIN PAYMENTS FOR WHICH TFNs NOT QUOTED  

37(1)  
This regulation applies to a payment if:


(a) a provision of Subdivision 12-B (except section 12-55), 12-C or 12-D of Schedule 1 to the Act requires an amount to be withheld from the payment; and


(b) the recipient of the payment does not provide the payer with a TFN declaration that has effect under Division 3 of Part VA of the Income Tax Assessment Act 1936.

37(2)  


The amount to be withheld from the payment is:


(a) if the recipient of the payment is a prescribed foreign resident - an amount equal to the product of the highest rate specified in the table in Part II of Schedule 7 to the Income Tax Rates Act 1986 and the amount of the payment; and


(b) if the recipient of the payment is not a prescribed foreign resident - an amount equal to the product of the top rate and the amount of the payment.

37(3)  
(Repealed by SLI No 189 of 2010)

REGULATION 38   CERTAIN PAYMENTS FOR WHICH ABNs NOT QUOTED  

38(1)  
This regulation applies to a payment to which subsection 12-190(1) of Schedule 1 to the Act applies.

38(2)  


The amount to be withheld from the payment is an amount equal to the product of the top rate and the amount of the payment.

38(3)  
(Repealed by SLI No 189 of 2010)

Division 3A - Withholding arrangements - closely held trusts  

REGULATION 38A   PRESCRIBED TRUSTS  

38A(1)  
For subparagraph 12-175(1)(c)(iii) in Schedule 1 of the Act, the following trusts are prescribed:


(a) a trust that is a discretionary mutual fund;


(b) an employee share trust for an employee share scheme;


(c) a law practice trust.

38A(2)  
In this regulation:

discretionary mutual fund
means:


(a) a discretionary mutual fund (within the meaning of subsections 5(5) and (6) of the Financial Sector (Collection of Data) Act 2001); or


(b) a fund that provides professional indemnity insurance or insurance like cover to a legal practitioner, including a fund established under legislation or by a State or Territory law society to provide professional indemnity cover to its members.

employee share trust
, for an employee share scheme, has the meaning given by subsection 130-85(4) of the Income Tax AssessmentAct 1997.

law practice trust
means a trust that is:


(a) created and maintained for the purposes of, or in connection with:


(i) the provision of legal services by a duly qualified legal practitioner; or

(ii) the deposit of money of a kind described in column 1 of item 4 of the table in subsection 202D(1) of the Income Tax Assessment Act 1936; and


(b) regulated by a State or Territory law for the regulation of legal practices or legal services.

REGULATION 38B   38B   THRESHOLD AMOUNTS FOR EXCEPTIONS  


For subsection 12-185(1) of the Act, the amount of the threshold, below which payments are not required to be withheld under sections 12-175 and 12-180 of the Act, is:


(a) if the payment is for the whole of a financial year - $120;


(b) if the payment is for part of a financial year - the amount worked out using the formula:


P × $120
365

where:

P
is the number of days in the financial year for which the amount is payable.

REGULATION 38C   38C   AMOUNT TO BE WITHHELD FROM DISTRIBUTION OF INCOME OF CLOSELY HELD TRUST  


For subsection 15-10(2) of the Act, the amount to be withheld by a trustee of a closely held trust from a distribution to a beneficiary of the trust under subsection 12-175(2) of the Act is the amount worked out using the formula:


distribution to be made to the beneficiary × top rate

REGULATION 38D   38D   AMOUNT TO BE WITHHELD IF BENEFICIARY IS PRESENTLY ENTITLED TO INCOME OF CLOSELY HELD TRUST  


For subsection 15-10(2) of the Act, the amount to be withheld by a trustee of a closely held trust from a beneficiary's share of the net income of the trust under subsection 12-180(2) of the Act is the amount worked out using the formula:

beneficiary's share of the net income of the trust × top rate

Division 4 - Dividend, interest, royalty, mining and certain superannuation payments  

REGULATION 39   39   DEFINITIONS  


In this Division:

departing Australia superannuation payment
has the meaning given by section 301-170 of the Income Tax Assessment Act 1997.

dividend
includes part of a dividend.

double tax agreement
means an agreement within the meaning of the International Tax Agreements Act 1953.

double tax country
has the meaning given by regulation 39A.

excess untaxed roll-over amount
has the meaning given by section 306-15 of the Income Tax Assessment Act 1997.

interest
means any amount that is, or is taken to consist of, interest for Division 11A of Part III of the Income Tax Assessment Act 1936.

international tax sharing treaty
has the same meaning as in subsection 136AA(1) of the Income Tax Assessment Act 1936.

other party
, to a double tax agreement or international tax sharing treaty, means:


(a) if the agreement or treaty was made between Australia and another country - the other country; and


(b) if the agreement or treaty was made between the government of Australia and the government of another country - the other country.

tax sharing country
has the meaning given by regulation 39B.

REGULATION 39A   MEANING OF DOUBLE TAX COUNTRY  

39A(1)  
If a double tax agreement includes provisions that have the force of law because of the International Tax Agreements Act 1953, and relate to a withholding payment:


(a) on income derived by a non-resident on or after a particular day; or


(b) in respect of dividends derived on or after a particular day;

the other party to the agreement is a double tax country for this Division on and after that day.

39A(2)  
If a double tax agreement, not being an agreement to which subregulation (1) applies, includes a provision that has the force of law because of the International Tax Agreements Act 1953, and limits the amount of Australian tax payable in respect of a dividend, the other party to the agreement is a double tax country for this Division.

39A(3)  
The Netherlands, as defined in Article 3 of the Netherlands agreement referred to in the International Tax Agreements Act 1953, is a double tax country for this Division.

REGULATION 39B   MEANING OF TAX SHARING COUNTRY  

39B(1)  
If an international tax sharing treaty includes provisions that have the force of law because of an Act, and relate to a withholding payment:


(a) on income derived by a non-resident on or after a particular day; or


(b) in respect of dividends derived on or after a particular day;

the other party to the treaty is a tax sharing country for this Division on and after that day.

39B(2)  
If an international tax sharing treaty, not being a treaty to which subregulation (1) applies, includes a provision that has the force of law because of an Act, and limits the amount of Australian tax payable in respect of a dividend, the other party to the treaty is a tax sharing country for this Division.

REGULATION 40   DIVIDEND PAYMENTS  

40(1)  
The amount to be withheld from a dividend to which section 12-210 of Schedule 1 to the Act applies is:


(a) if an address mentioned in paragraph 12-210(a), or a place mentioned paragraph 12-210(b), of Schedule 1 to the Act is in a tax sharing country and the relevant international tax sharing treaty applies to the dividend - an amount calculated at the rate provided for in the treaty; and


(b) if paragraph (a) does not apply, but that address or place is in a double tax country - an amount calculated at the rate provided for in the relevant double tax agreement; and


(c) if paragraphs (a) and (b) do not apply - an amount equal to 30% of the amount of the dividend.

40(2)  
The amount to be withheld from a dividend to which section 12-215 of Schedule 1 to the Act applies is:


(a) if a foreign resident mentioned in paragraph 12-215(1)(b) of Schedule 1 to the Act is a resident of a tax sharing country and the relevant international tax sharing treaty applies to the dividend - an amount calculated at the rate provided for in the treaty; and


(b) if paragraph (a) does not apply, but that foreign resident is a resident of a double tax country - an amount calculated at the rate provided for in the relevant double tax agreement; and


(c) if paragraphs (a) and (b) do not apply - an amount equal to 30% of the amount of the dividend.

40(3)  
However, paragraphs (1)(b) and (2)(b) do not apply in relation to a dividend that is:


(a) paid to a resident of the United States of America; and


(b) included in a class of dividends that is exempt from tax under the law of that country.

REGULATION 41   41   INTEREST PAYMENTS  


The amount to be withheld under section 12-245, 12-250 or 12-255 of Schedule 1 to the Act from interest is an amount equal to 10% of the amount of the interest.

REGULATION 42   42   ROYALTY PAYMENTS  


The amount to be withheld under section 12-280 or 12-285 of Schedule 1 to the Act from a royalty is:


(a) if the person to whom the royalty is paid, or a foreign resident mentioned in paragraph 12-285(1)(b) of that Schedule, is a resident of the other party to an international tax sharing treaty that applies to the royalty - the amount calculated at the rate provided for in the treaty; and


(b) if paragraph (a) does not apply, but the person to whom the royalty is paid, or a foreign resident mentioned in paragraph 12-285(1)(b) of Schedule 1 to the Act, is a resident of the other party to a double tax agreement - the amount calculated at the rate provided for in the agreement; and


(c) if paragraphs (a) and (b) do not apply, but the person to whom the royalty is paid, or a foreign resident mentioned in paragraph 12-285(1)(b) of that Schedule, is a resident of a country other than Australia - 30% of the amount of the royalty; and


(d) if the person to whom the royalty is paid is a resident of Australia - 30% of the amount of the royalty.

REGULATION 42A   42A   DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS  


The amount to be withheld under section 12-305 of Schedule 1 to the Act from a departing Australia superannuation payment is the amount of tax payable on the payment, worked out under section 5 of the Superannuation (Departing Australia Superannuation Payments Tax) Act 2007.

REGULATION 42B   42B   EXCESS UNTAXED ROLL-OVER AMOUNTS  


The amount to be withheld from an excess untaxed roll-over amount under section 12-312 of Schedule 1 to the Act is the amount of tax payable on the excess untaxed roll-over amount, worked out under section 5 of the Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007.

REGULATION 43   43   MINING PAYMENTS  


The amount to be withheld under subsection 12-320(1) of Schedule 1 to the Act from a mining payment is an amount equal to 4% of the amount of the payment.

REGULATION 43A   43A   DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS  
(Repealed by SLI No 284 of 2008)

Division 5 - Withholding - payment for work or services  

REGULATION 44   SPECIFIED PAYMENTS (ACT S 12-60(2) OF SCHEDULE 1)  

44(1)  
For subsection 12-60(2) of Schedule 1 to the Act, payments of the following kinds are prescribed:


(a) payments for tutorial services that are provided to improve the education of Indigenous people and are financially supported (directly or indirectly) by the Commonwealth;


(b) payments for translation and interpretation services provided for the Translating and Interpreting Service (also known as TIS) conducted by the Department administered by the Minister administering the Migration Act 1958;


(c) payments made on or after 1 April 2002 under a contract to an individual engaged as a performing artist to perform in a promotional activity that is:


(i) conducted in the presence of an audience; or

(ii) intended to be communicated to an audience by print or electronic media; or

(iii) for a film or tape; or

(iv) for a television or radio broadcast;


(d) payments of green army allowance (within the meaning of the Social Security Act 1991).

44(2)  
In this regulation:

performing artist
includes a singer, dancer, actor, model or a similar individual who is engaged to use his or her intellectual, artistic, musical, physical or other personal skills, but does not include an individual who is engaged primarily because he or she is a sportsperson.

promotional activity
means an activity in which a person:


(a) endorses or promotes goods or services; or


(b) appears or participates in an advertisement.

Division 6 - Withholding - payments to foreign residents etc  

REGULATION 44A   GAMING JUNKETS  

44A(1)  
For paragraph 12-315(1)(b) of Schedule 1 to the Act, a payment for operating or promoting a junket is prescribed.

44A(2)  
For subsection 15-10(2) of Schedule 1 to the Act, the amount to be withheld from a payment mentioned in subregulation (1) is 3% of the total payment.

44A(3)  
In this regulation:

gaming
means playing a game of chance or a game that is partly a game of chance and partly a game of skill.

junket
means an arrangement for the promotion or organising of gaming in 1 or more casinos, whether or not any of the casinos is required by an agreement to make a payment, by which:


(a) an individual or a group of people comes to Australia for the purpose of gaming at particular casinos; and


(b) the entity receives payment, from 1 or more of the casinos, that is:


(i) a reward made in relation to arranging for the individual or the people to go to a casino for gaming; or

(ii) a commission based on the gaming or losses of the individual or group of people.

REGULATION 44B   ENTERTAINMENT OR SPORTS ACTIVITIES  

44B(1)  
For paragraph 12-315(1)(b) of Schedule 1 to the Act, payment to an entity for entertainment or sports activities is prescribed.

Examples of payments

Appearance fees, award for player of the series, bonuses, endorsement fees, expense reimbursements, match payments, non-cash prizes, performance fees, preparation fees, prize money, promotional fees, sponsorship.

44B(2)  
For subregulation (1), the activities may include giving a speech or a sports commentary.

44B(3)  
For subsection 15-10(2) of Schedule 1 to the Act, the amount to be withheld from a payment mentioned in subregulation (1) is:


(a) if the entity is a company - the amount worked out by applying to the payment the rates mentioned in section 23 of the Income Tax Rates Act 1986; or


(b) if the entity is an individual - the amount worked out by applying to the payment the rates mentioned in Part II of Schedule 7 of the Income Tax Rates Act 1986.

44B(4)  
In this regulation:

entertainment or sports activities
means the activities of:


(a) a performing artist or a sportsperson within the meaning given by section 405-25 of the Income Tax Assessment Act 1997; or


(b) support staff relating to the activity, including:


(i) bodyguard;

(ii) choreographer;

(iii) coach;

(iv) costume designer;

(v) director;

(vi) director of photography;

(vii) doctor;

(viii) film editor;

(ix) hairdresser;

(x) musical director;

(xi) personal trainer;

(xii) physiotherapist;

(xiii) producer;

(xiv) production designer;

(xv) set designer;

(xvi) sports psychologist;

(xvii) the provider of any other similar services.

REGULATION 44C   CONSTRUCTION AND RELATED ACTIVITIES  

44C(1)  
For paragraph 12-315(1)(b) of Schedule 1 to the Act, payment under a contract entered into after 30 June 2004 (including payments to subcontractors) for works or related activities is prescribed.

44C(2)  
For subsection 15-10(2) of Schedule 1 to the Act, the amount to be withheld from a payment mentioned in subregulation (1) is 5% of each payment under a contract.

44C(3)  
In this regulation:

related activities
includes activities associated with the construction, installation and upgrading of buildings, plant and fixtures.

Examples

Administration, assembly, de-commissioning plant, design, commissioning and operation of facilities, costing, engineering, erection, fabrication, hook-up, installation, project management, site management, supervision and provision of personnel, supply of plant and equipment, warranty repairs.

works
includes the construction, installation and upgrading of buildings, plant and fixtures.

Examples

Dam, electricity links, mine site development, natural gas field development, natural resource infrastructure, oilfield development, pipeline, power generation infrastructure, railway or road, residential building, resort development, retail or commercial development, upgrading airport, upgrading telecommunications equipment,water treatment plant.

REGULATION 44D   LIMITS ON AMOUNT WITHHELD UNDER THIS DIVISION  

44D(1)  
This regulation applies to an amount that is required by this Division to be withheld from a payment if any amounts are already withheld under Subdivision 12-FB of the Act from the payment.

44D(2)  
The amount is reduced by the amounts already withheld from the payment.

Example

A payer is required to withhold an amount under section 12-315 of Schedule 1 to the Act from a payment made to a foreign resident. However, if the foreign resident has an agent who is an intermediary, the intermediary is required to withhold an amount under section 12-317 of that Schedule from that payment. The amount to be withheld under section 12-317 of that Schedule is reduced by the amount already withheld under section 12-315 of that Schedule.

Division 6A - Withholding - labour programs  

REGULATION 44DA   SEASONAL LABOUR MOBILITY PROGRAM  

44DA(1)  
For subsection 15-10(2) of Schedule 1 to the Act, the amount to be withheld from a payment of salary, wages, commission, bonuses or allowances under section 12-319A of that Schedule is 15%.

44DA(2)  
Subregulation (1) applies in relation to payments made on or after 1 July 2012.

Division 7 - Withholding - distributions of managed investment trust income  

REGULATION 44E   INFORMATION EXCHANGE COUNTRIES  

44E(1)  


For subsection 12-385(4) of Schedule 1 to the Act, a country mentioned in an item in the table in subregulation (2) is specified as an information exchange country with effect from the date specified in the item.

44E(2)  


A reference to a country in the table is a reference to the country to the extent to which it is described in an agreement mentioned in:


(a) the definition of agreement in subsection 3(1) of the International Tax Agreements Act 1953; or


(b) the definition of international agreement in subsection 23(4) of the International Tax Agreements Act 1953.


Item Country Date of effect
1 Argentina 1 July 2008
2 Bermuda 1 July 2008
3 Canada 1 July 2008
4 China 1 July 2008
5 Czech Republic 1 July 2008
6 Denmark 1 July 2008
7 Fiji 1 July 2008
8 Finland 1 July 2008
9 France 1 July 2008
10 Germany 1 July 2008
11 Hungary 1 July 2008
12 India 1 July 2008
13 Indonesia 1 July 2008
14 Ireland 1 July 2008
15 Italy 1 July 2008
16 Japan 1 July 2008
17 Kiribati 1 July 2008
18 Malta 1 July 2008
19 Mexico 1 July 2008
20 Netherlands 1 July 2008
21 Netherlands Antilles 1 July 2008
22 New Zealand 1 July 2008
23 Norway 1 July 2008
24 Papua New Guinea 1 July 2008
25 Poland 1 July 2008
26 Romania 1 July 2008
27 Russia 1 July 2008
28 Slovakia 1 July 2008
29 South Africa 1 July 2008
30 Spain 1 July 2008
31 Sri Lanka 1 July 2008
32 Sweden 1 July 2008
33 Taipei 1 July 2008
34 Thailand 1 July 2008
35 United Kingdom 1 July 2008
36 United States of America 1 July 2008
37 Vietnam 1 July 2008
38 Antigua and Barbuda 1 July 2010
39 British Virgin Islands 1 July 2010
40 Isle of Man 1 July 2010
41 Jersey 1 July 2010
42 Gibraltar 1 January 2011
43 Guernsey 1 January 2011
44 Belize 1 July 2011
45 Cayman Islands 1 July 2011
46 The Commonwealth of the Bahamas 1 July 2011
47 Principality of Monaco 1 July 2011
48 The Republic of San Marino 1 July 2011
49 The Republic of Singapore 1 July 2011
50 Saint Kitts and Nevis 1 July 2011
51 Saint Vincent and the Grenadines 1 July 2011
52 Anguilla 1 January 2012
53 Aruba 1 January 2012
54 Belgium 1 January 2012
55 Malaysia 1 January 2012
56 Turks and Caicos Islands 1 January 2012
57 Cook Islands 1 July 2012
58 Macau 1 July 2012
59 Mauritius 1 July 2012
60 Republic of Korea 1 July 2012

44E(3)  


Items 57 to 60 of the table in subregulation (2) apply in relation to a fund payment (within the meaning given by section 12-405 of Schedule 1 to the Act) made on or after 1 July 2012 and in respect of an income year commencing on or after 1 July 2012.

PART 6 - MISCELLANEOUS  

REGULATION 45   PRESUMPTION AS TO SIGNATURES  

45(1)  
(Repealed by SLI No 39 of 2015)

45(2)  


A document bearing the name (however produced) of a person who is, or was at any time, the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner in the place of the person's signature is taken to have been duly signed by the person, unless it is proved that the document was issued without authority.

45(3)  


A document given under a taxation law that purports to be signed by the authority of the Commissioner is as effective for all purposes under the taxation laws as if it had been signed personally by the Commissioner.

45(4)  


Any notice that, under a taxation law, is to be given to an entity by the Commissioner may be given to the entity by an officer who is authorised by the Commissioner to do so.

REGULATION 46   REQUIREMENTS FOR STATUTORY DECLARATION OR AFFIDAVIT - PRESCRIBED INDIVIDUAL FOR BODY CORPORATE (AUSTRALIAN GOVERNMENT AGENCY)  

46(1)  
For paragraph (b) of item 2 of the table in section 268-90 of the Act, the individual mentioned in subregulation (2) is prescribed.

46(2)  
The prescribed individual is the public official of an Australian government agency who is responsible for the financial affairs of the agency:


(a) under an Australian law; or


(b) because the public official holds a particular office in the agency.

REGULATION 47   REQUIREMENTS FOR STATUTORY DECLARATION OR AFFIDAVIT - PRESCRIBED INDIVIDUAL FOR BODY POLITIC  

47(1)  
For item 3 of the table in section 268-90 of the Act, the individual mentioned in subregulation (2) is prescribed.

47(2)  
The prescribed individual is the public official of an Australian government agency who is responsible for the financial affairs of the agency:


(a) under an Australian law; or


(b) because the public official holds a particular office in the agency.

PART 6A - CONFIDENTIALITY OF TAXPAYER INFORMATION  

REGULATION 47A   47A   DISCLOSURE OF PROTECTED INFORMATION FOR PROJECT WICKENBY INVESTIGATIONS  


For item 3 of the table in subsection 355-70(1) of Schedule 1 to the Act, 1 July 2017 is prescribed.

REGULATION 48   48   DISCLOSURE OF PROTECTED INFORMATION BY TAXATION OFFICERS - EXCEPTION FOR LAW ENFORCEMENT AND RELATED PURPOSES  


For subsection 355-70(12) of Schedule 1 to the Act, the taskforces in the table are prescribed.


Item Taskforce
1 Criminal Assets Confiscation Taskforce
2 National Criminal Intelligence Fusion Centre
3 National Anti-Gang Taskforce
4 Trusts Taskforce
5 Phoenix Taskforce
6 Fraud and Anti-Corruption Centre
7 Taskforce Cadena

PART 7 - RULINGS  

REGULATION 60   60   APPLICATION OF PART 7  
This Part applies in relation to an application for a private ruling, in accordance with Division 359 of Schedule 1 to the Taxation Administration Act 1953, made on or after the day this Part commences.

REGULATION 61   61   PRIVATE RULINGS - AMOUNT OF CHARGE FOR VALUATIONS AND REVIEWS OF VALUATIONS  
For subsection 359-40(4) of Schedule 1 to the Act:


(a) the charge for the valuer making a valuation is the amount that the Commissioner is required to pay the valuer for making the valuation; and


(b) the charge for the valuer reviewing a valuation is the amount that the Commissioner is required to pay the valuer for reviewing the valuation.