Taxation Administration Act 1953

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

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History

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

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Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS  

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Pt 4-15 inserted by No 179 of 1999.

Division 263 - Mutual assistance in the administration of foreign tax laws  

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Div 263 heading amended by No 64 of 2020, s 3 and Sch 3 item 132, by substituting " the administration of foreign tax laws " for " collection of foreign tax debts " , effective 1 July 2020.

Div 263 inserted by No 100 of 2006 , s 3 and Sch 1 item 8, applicable to claims for assistance in collection of foreign tax debts made after 14 September 2006.

Subdivision 263-A - Foreign revenue claims  

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Subdiv 263-A inserted by No 100 of 2006 , s 3 and Sch 1 item 8, applicable to claims for assistance in collection of foreign tax debts made after 14 September 2006.

Guide to Subdivision 263-A

SECTION 263-5   WHAT THIS SUBDIVISION IS ABOUT  

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This Subdivision can be activated if there is in force an agreement between Australia and a foreign country or territory that contains an article relating to assistance in collection of foreign tax debts.

The Commissioner can collect from an entity an amount in respect of a tax debt that the person owes to such a country or territory or take action to conserve assets of the entity.

The Commissioner is required to remit amounts collected to the foreign country or territory concerned.

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S 263-5 inserted by No 100 of 2006 , s 3 and Sch 1 item 8, applicable to claims for assistance in collection of foreign tax debts made after 14 September 2006.

TABLE OF SECTIONS

TABLE OF SECTIONS

Operative provisions
263-10	Meaning of foreign revenue claim
263-15	Requirements for foreign revenue claims
263-20	Foreign Revenue Claims Register
263-25	Registering claims
263-30	When amount is due and payable
263-35	Amending the Register etc.
263-40	Payment to competent authority

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