Taxation Administration Act 1953
Note: See section 3AA .Chapter 5 - Administration
The object of this section is to remove the possibility of a conflict arising between Australia ' s national security interests and Australia ' s taxation laws. Making a declaration 850-100(2)
The Director-General of Security holding office under the Australian Security Intelligence Organisation Act 1979 may declare that this section applies to one or more specified entities (the Australian Security Intelligence Organisation itself may be specified) in relation to one or more specified transactions. 850-100(3)
The Director-General of the Australian Secret Intelligence Service ( ASIS ) may declare that this section applies to one or more specified entities (ASIS itself may be specified) in relation to one or more specified transactions. 850-100(3A)
The Director-General of the Australian Signals Directorate ( ASD ) may declare that this section applies to one or more specified entities (ASD itself may be specified) in relation to one or more specified transactions.
A declaration under this section may only be made if the relevant Director-General is satisfied that the making of the declaration is necessary for the proper performance of the functions of:
(a) for the Director-General of Security - the Australian Security Intelligence Organisation; or
(b) for the Director-General of ASIS - ASIS; or
(c) for the Director-General of ASD - ASD.
A declaration under this section must be in writing, signed by the relevant Director-General.
A declaration may specify an entity or transaction by reference to a class of entities or transactions (see subsection 33(3AB) of the Acts Interpretation Act 1901 ). For example, a declaration may specify the subsidiaries of a specified company, or the parties to a specified transaction.
For variation and revocation, see subsection 33(3) of the Acts Interpretation Act 1901 .
A declaration may be made even though:
(a) a transaction it specifies has already been entered into or carried out; or
(b) an entity it specifies has died or ceased to exist;
(whether before or after the commencement of this section).850-100(7)
A written document signed by the relevant Director-General purporting to be a declaration is prima facie evidence that this section has been complied with in making the declaration, but this subsection does not affect the performance of the functions of the Inspector-General of Intelligence and Security. Effect of declaration 850-100(8)
For an entity specified in a declaration in relation to a specified transaction, the transaction is to be disregarded in determining any of the following:
(a) the existence or amount of a liability of the entity relating to taxation under any *Commonwealth law, even if the law requires express words to be used to exempt an entity or transaction from liability to taxation under that law;
Examples of liabilities covered by paragraph (a) are a liability to GST (despite section 177-5 of the GST Act), and amounts required to be paid by Part 2-5 in this Schedule (Pay as you go (PAYG) withholding).
(b) the existence or amount of any kind of benefit (however the benefit is expressed) relating to taxation under any Commonwealth law;
Examples of benefits covered by paragraph (b) are deductions, credits and offsets under the Income Tax Assessment Act 1997 , and input tax credits under the GST Act.
(c) the existence or extent of any other obligation (or right) of the entity relating to a liability or benefit of a kind mentioned in paragraph (a) or (b).
Examples of obligations covered by paragraph (c) include the following:
(a) an obligation to withhold money from a payment; (b) an obligation to lodge a return, or to provide information, to the Commissioner of Taxation; (c) an obligation to become registered under a taxation law.
A declaration under this section is not a legislative instrument.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.