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TAXATION ADMINISTRATION ACT 1953
PART I - PRELIMINARY
SECTION 1 SHORT TITLE
SECTION 2 INTERPRETATION
SECTION 2A APPLICATION OF THE CRIMINAL CODE
SECTION 2B ACT BINDS THE CROWN
SECTION 3 APPLICATION
SECTION 3AA SCHEDULE 1
PART IA - ADMINISTRATION
SECTION 3A GENERAL ADMINISTRATION OF ACT
SECTION 3B ANNUAL REPORT
SECTION 3C REPORTING OF INFORMATION ABOUT CORPORATE TAX ENTITY WITH REPORTED TOTAL INCOME OF $100 MILLION OR MORE
SECTION 3CA REPORTING OF INFORMATION BY SIGNIFICANT GLOBAL ENTITIES
SECTION 3D REPORTING OF INFORMATION ABOUT ENTITY WITH MRRT PAYABLE
SECTION 3E REPORTING OF INFORMATION ABOUT ENTITY WITH PRRT PAYABLE
SECTION 3EA USE BY ASIO OFFICERS OF TAX INFORMATION
SECTION 3EB USE BY LEGAL PRACTITIONERS OF TAX INFORMATION PROVIDED BY ASIO
SECTION 3EC USE BY IGIS OFFICERS OF TAX INFORMATION PROVIDED BY ASIO
SECTION 3ED PROVIDING TAX INFORMATION RELEVANT TO SPONSORSHIP UNDER THE MIGRATION ACT 1958
SECTION 3F PROVISION OF TAXATION INFORMATION TO CHIEF EXECUTIVE OFFICER OF CUSTOMS
SECTION 3G PROVIDING TAXATION INFORMATION TO THE PROJECT WICKENBY TASKFORCE
SECTION 3H PROVIDING TAXATION INFORMATION TO PRESCRIBED TASKFORCES
PART II - COMMISSIONER OF TAXATION, SECOND COMMISSIONER OF TAXATION AND DEPUTY COMMISSIONER OF TAXATION
SECTION 4 COMMISSIONER AND SECOND COMMISSIONERS OF TAXATION
SECTION 4A STATUTORY AGENCY ETC. FOR PURPOSES OF PUBLIC SERVICE ACT
SECTION 5 TENURE OF COMMISSIONER AND SECOND COMMISSIONERS
SECTION 5A REMUNERATION AND ALLOWANCES OF COMMISSIONER AND SECOND COMMISSIONERS
SECTION 6 LEAVE OF ABSENCE
SECTION 6A RESIGNATION
SECTION 6B ACTING APPOINTMENTS
SECTION 6C SUSPENSION AND REMOVAL FROM OFFICE OF COMMISSIONER OR SECOND COMMISSIONER
SECTION 6D POWERS OF SECOND COMMISSIONER
SECTION 7 DEPUTY COMMISSIONERS OF TAXATION
SECTION 8 DELEGATION
PART IIA - THE GENERAL INTEREST CHARGE
SECTION 8AAA OVERVIEW
SECTION 8AAB WHEN THE GENERAL INTEREST CHARGE APPLIES
SECTION 8AAC AMOUNT OF THE GENERAL INTEREST CHARGE
SECTION 8AAD WHAT IS THE GENERAL INTEREST CHARGE RATE ?
SECTION 8AAE WHEN THE CHARGE IS DUE AND PAYABLE
SECTION 8AAF NOTIFICATION BY COMMISSIONER
SECTION 8AAG REMISSION OF THE CHARGE
SECTION 8AAGA ROUNDING OF THE CHARGE
SECTION 8AAH JUDGMENT FOR PAYMENT OF AN UNPAID AMOUNT
Division 4 - Recovery of charges and penalties [Repealed]
SECTION 8AAU OVERVIEW
SECTION 8AAV RECOVERY OF AMOUNTS BY COMMISSIONER
SECTION 8AAW SUBSTITUTED SERVICE
PART IIB - RUNNING BALANCE ACCOUNTS, APPLICATION OF PAYMENTS AND CREDITS, AND RELATED MATTERS
Division 1 - Preliminary
SECTION 8AAZA DEFINITIONS
SECTION 8AAZB TRUSTEE TO BE TREATED AS SEPARATE ENTITY FOR EACH CAPACITY
Division 2 - Running Balance Accounts (or RBAs)
SECTION 8AAZC ESTABLISHMENT OF RBAs
SECTION 8AAZD ALLOCATION OF TAX DEBTS TO RBAs
SECTION 8AAZE ALLOCATION OF PAYMENTS AND CREDITS TO RBAs
SECTION 8AAZF GENERAL INTEREST CHARGE ON RBA DEFICIT DEBT
SECTION 8AAZG RBA STATEMENTS
SECTION 8AAZH LIABILITY FOR RBA DEFICIT DEBT
SECTION 8AAZI RBA STATEMENT TO BE EVIDENCE
SECTION 8AAZJ EVIDENTIARY CERTIFICATE ABOUT RBA TRANSACTIONS ETC.
SECTION 8AAZK EFFECT OF JUDGMENT IN PROCEEDINGS TO RECOVER RBA DEFICIT DEBT
Division 3 - Treatment of payments, credits and RBA surpluses
SECTION 8AAZL AMOUNTS COVERED BY THIS DIVISION
SECTION 8AAZLA METHOD 1 - ALLOCATING THE AMOUNT FIRST TO AN RBA
SECTION 8AAZLB METHOD 2 - APPLYING THE AMOUNT FIRST AGAINST A NON-RBA TAX DEBT
SECTION 8AAZLC RBA SURPLUS AND RELATED CREDITS MUST REMAIN EQUIVALENT IF ONE OR THE OTHER IS APPLIED
SECTION 8AAZLD SPECIAL PRIORITY CREDITS
SECTION 8AAZLE INSTRUCTIONS TO COMMISSIONER NOT BINDING
Division 3A - Refunds of RBA surpluses and credits
SECTION 8AAZLF COMMISSIONER MUST REFUND RBA SURPLUSES AND CREDITS
SECTION 8AAZLG RETAINING REFUNDS UNTIL INFORMATION OR NOTIFICATION GIVEN
SECTION 8AAZLGA RETAINING REFUNDS WHILE COMMISSIONER VERIFIES INFORMATION
SECTION 8AAZLGB RETAINING REFUNDS UNTIL NOTIFICATION UNDER DIVISION 389 OR ASCERTAINMENT OF LIABILITY
SECTION 8AAZLH HOW REFUNDS ARE MADE
Division 4 - Miscellaneous provisions about tax debts
SECTION 8AAZM WHEN PAYMENTS ARE TREATED AS RECEIVED
SECTION 8AAZMA ELECTRONIC PAYMENT OF TAX DEBTS
SECTION 8AAZMB SATURDAYS, SUNDAYS AND PUBLIC HOLIDAYS
SECTION 8AAZN OVERPAYMENTS MADE BY THE COMMISSIONER UNDER TAXATION LAWS
PART III - PROSECUTIONS AND OFFENCES
Division 1 - Preliminary
SECTION 8A INTERPRETATION
SECTION 8AA APPLICATION OF PART TO THE DIESEL AND ALTERNATIVE FUELS GRANTS SCHEME ACT 1999
SECTION 8AB APPLICATION OF PART TO THE DEVELOPMENT ALLOWANCE AUTHORITY ACT 1992
SECTION 8AC APPLICATION OF PART TO THE TAX AGENT SERVICES ACT 2009
Division 2 - Offences
Subdivision A - Failure to comply with taxation requirements
SECTION 8B INTERPRETATION
SECTION 8C FAILURE TO COMPLY WITH REQUIREMENTS UNDER TAXATION LAW
SECTION 8D FAILURE TO ANSWER QUESTIONS WHEN ATTENDING BEFORE THE COMMISSIONER ETC.
SECTION 8E PENALTIES FOR FAILURE TO COMPLY WITH REQUIREMENTS UNDER TAXATION LAW
SECTION 8F ELECTION TO TREAT OFFENCE OTHERWISE THAN AS PRESCRIBED TAXATION OFFENCE
SECTION 8G ORDER TO COMPLY WITH REQUIREMENT
SECTION 8H PENALTY FOR FAILURE TO COMPLY WITH ORDER TO COMPLY
SECTION 8HA COURT MAY ORDER PAYMENT OF AMOUNT IN ADDITION TO PENALTY
Subdivision B - Offences relating to statements, records and certain other Acts
SECTION 8J INTERPRETATION
SECTION 8K FALSE OR MISLEADING STATEMENTS
SECTION 8L INCORRECTLY KEEPING RECORDS ETC.
SECTION 8M PENALTIES FOR OFFENCES AGAINST SUBSECTIONS 8K(1) AND (1B) AND 8L(1) AND (1A)
SECTION 8N RECKLESSLY MAKING FALSE OR MISLEADING STATEMENTS
SECTION 8P KNOWINGLY MAKING FALSE OR MISLEADING STATEMENTS
SECTION 8Q RECKLESSLY INCORRECTLY KEEPING RECORDS ETC.
SECTION 8R PENALTIES FOR OFFENCES AGAINST SECTIONS 8N AND 8Q
SECTION 8S ELECTION TO TREAT OFFENCE OTHERWISE THAN AS PRESCRIBED TAXATION OFFENCE
SECTION 8T INCORRECTLY KEEPING RECORDS WITH INTENTION OF DECEIVING OR MISLEADING ETC.
SECTION 8U FALSIFYING OR CONCEALING IDENTITY WITH INTENTION OF DECEIVING OR MISLEADING ETC.
SECTION 8V PENALTIES FOR OFFENCES AGAINST SECTIONS 8T AND 8U
SECTION 8W COURT MAY ORDER PAYMENT OF AMOUNT IN ADDITION TO PENALTY
Subdivision BA - Offences relating to tax file numbers
SECTION 8WA UNAUTHORISED REQUIREMENT ETC. THAT TAX FILE NUMBER BE QUOTED
SECTION 8WB UNAUTHORISED RECORDING ETC. OF TAX FILE NUMBER
SECTION 8WC CONDUCTING AFFAIRS SO AS TO AVOID TAX FILE NUMBER REQUIREMENTS
SECTION 8WD APPLICATION OF SUBDIVISION IN RELATION TO CHILD SUPPORT ACTS
Subdivision C - Miscellaneous
SECTION 8X OBSTRUCTING TAXATION OFFICERS
SECTION 8XA UNAUTHORISED ACCESS TO TAXATION RECORDS
SECTION 8XB SECRECY
SECTION 8Y LIABILITY OF OFFICERS ETC. OF CORPORATIONS
SECTION 8Z EVIDENTIARY CERTIFICATE RELATING TO PREVIOUS CONVICTIONS
Division 3 - Prosecution of taxation offences
SECTION 8ZA PROSECUTION OF TAXATION OFFENCES
SECTION 8ZB PROSECUTION MAY BE COMMENCED AT ANY TIME
SECTION 8ZC PLACE WHERE OFFENCE COMMITTED
SECTION 8ZD CONDUCT BY EMPLOYEES OR AGENTS OF CORPORATIONS
SECTION 8ZE CIVIL PENALTY NOT PAYABLE IF PROSECUTION INSTITUTED
SECTION 8ZF PENALTIES FOR CORPORATIONS
SECTION 8ZG ENFORCEMENT OF ORDERS FOR PAYMENT
SECTION 8ZH PENALTIES NOT TO RELIEVE FROM TAX
Division 4 - Prescribed taxation offences
SECTION 8ZJ PROSECUTION OF PRESCRIBED TAXATION OFFENCES
SECTION 8ZK PROTECTION OF WITNESSES
SECTION 8ZL AVERMENT
SECTION 8ZM EVIDENCE OF AUTHORITY TO INSTITUTE PROCEEDINGS
SECTION 8ZN COSTS
Division 5 - Service of summons for prescribed taxation offences
SECTION 9 INTERPRETATION
SECTION 10 SERVICE OF SUMMONS BY POST
SECTION 11 NOTICE OF CONVICTION IN ABSENTIA
SECTION 12 NOTICE OF INTENTION TO ISSUE WARRANT IN DEFAULT OF PAYMENT
SECTION 13 LIMITATION OF ACTION TO ENFORCE PAYMENT OF FINE
SECTION 13A SETTING ASIDE OF CONVICTION OR ORDER
SECTION 13B PROOF OF SERVICE OF SUMMONS OR NOTICE
SECTION 13C APPLICATION OF OTHER LAWS
Division 6 - Setting aside etc. of conviction or order on application of Commissioner
SECTION 13CA SETTING ASIDE ETC. OF CONVICTION OR ORDER ON APPLICATION OF COMMISSIONER
PART IIIA - CO-OPERATION BETWEEN COMMONWEALTH AND STATE TAXATION AUTHORITIES
Division 1 - Interpretation
SECTION 13D INTERPRETATION
Division 2 - Trans-border investigations
SECTION 13E STATE TAXATION OFFICERS MAY REFER MATTERS TO COMMISSIONER FOR INVESTIGATION
SECTION 13F ACCESS TO DOCUMENTS ETC.
SECTION 13G COMMISSIONER MAY OBTAIN INFORMATION AND EVIDENCE
SECTION 13H STATE TAXATION OFFICERS TO OBSERVE SECRECY IN RELATION TO TRANS-BORDER INVESTIGATIONS
Division 3 - Provision of Commonwealth taxation information to State taxation authorities
SECTION 13J PROVISION OF COMMONWEALTH TAXATION INFORMATION TO STATE TAXATION AUTHORITIES
Division 4 - Certification by State taxation officer of copies of, and extracts from, documents
SECTION 13K CERTIFICATION BY STATE TAXATION OFFICER OF COPIES OF, AND EXTRACTS FROM, DOCUMENTS
Division 5 - Australian Taxation Office may perform functions under State/Territory debits tax laws
SECTION 13L AUSTRALIAN TAXATION OFFICE MAY PERFORM FUNCTIONS UNDER STATE/TERRITORY DEBITS TAX LAWS
PART IV - EXCHANGE CONTROL - TAXATION CERTIFICATES
SECTION 14A INTERPRETATION
SECTION 14B APPLICATIONS FOR ISSUE OF CERTIFICATES
SECTION 14C ISSUE OF CERTIFICATES
SECTION 14D GROUNDS ON WHICH ISSUE OF CERTIFICATES MAY BE REFUSED
SECTION 14E OBJECTIONS
SECTION 14F SECRECY
SECTION 14G OBJECTIONS
SECTION 14H REQUEST FOR REFERENCE
SECTION 14HA APPLICATIONS FOR EXTENSION OF TIME
SECTION 14HB CONSIDERATION OF APPLICATIONS FOR EXTENSION OF TIME FOR LODGING OBJECTIONS
SECTION 14HC CONSIDERATION OF APPLICATIONS FOR EXTENSION OF TIME FOR LODGING REQUESTS FOR REFERENCE
SECTION 14HD REFERENCE TO TRIBUNAL
SECTION 14HE NOTICE TO REFER
SECTION 14HF PROCEDURE ON REVIEW
SECTION 14HG IMPLEMENTATION OF DECISIONS
SECTION 14I COMMISSIONER MAY OBTAIN INFORMATION AND EVIDENCE
SECTION 14J ACCESS TO BOOKS ETC.
SECTION 14K OFFENCES
SECTION 14L APPLICATION OF PART OUTSIDE AUSTRALIA
SECTION 14M JURISDICTION OF COURTS
SECTION 14N NOTICES
SECTION 14O ANNUAL REPORT
SECTION 14P PRACTICE AND PROCEDURE OF SUPREME COURTS
PART IVA - DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS
Division 1 - Interpretation
SECTION 14Q INTERPRETATION
Division 2 - Prohibition and authorisation of departure of certain tax debtors
SECTION 14R DEPARTURE FROM AUSTRALIA OF CERTAIN TAX DEBTORS PROHIBITED
SECTION 14S DEPARTURE PROHIBITION ORDERS
SECTION 14T REVOCATION AND VARIATION OF DEPARTURE PROHIBITION ORDERS
SECTION 14U DEPARTURE AUTHORISATION CERTIFICATES
Division 3 - Appeals from, and review of, decisions of the Commissioner
SECTION 14V APPEALS TO COURTS AGAINST MAKING OF DEPARTURE PROHIBITION ORDERS
SECTION 14W JURISDICTION OF COURTS
SECTION 14X ORDERS OF COURT ON APPEAL
SECTION 14Y APPLICATIONS FOR REVIEW OF CERTAIN DECISIONS
Division 4 - Enforcement
SECTION 14Z POWERS OF AUTHORISED OFFICERS
SECTION 14ZA CERTAIN TAX DEBTORS TO PRODUCE AUTHORITY TO DEPART ETC.
PART IVAAA - PUBLIC RULINGS
SECTION 14ZAAA INTERPRETATION
SECTION 14ZAAB CONTRACTS FOR ARRANGEMENTS
SECTION 14ZAAC DISCRETION OF COMMISSIONER
SECTION 14ZAAD PUBLIC RULING ON DISCRETIONS
SECTION 14ZAAE PUBLIC RULINGS - CLASS OF ARRANGEMENTS
SECTION 14ZAAF PUBLIC RULINGS - CLASS OF PERSONS
SECTION 14ZAAG PUBLIC RULINGS - CLASS OF PERSONS AND CLASS OF ARRANGEMENTS
SECTION 14ZAAH ARRANGEMENTS TO WHICH PUBLIC RULING APPLIES
SECTION 14ZAAI MAKING OF PUBLIC RULING
SECTION 14ZAAJ WHEN PUBLIC RULING MADE
SECTION 14ZAAK WITHDRAWAL OF PUBLIC RULING
SECTION 14ZAAL EFFECT OF WITHDRAWAL OF PUBLIC RULING
SECTION 14ZAAM EFFECT ON PUBLIC RULING IF TAX LAW RE-ENACTED
PART IVAA - PRIVATE RULINGS
SECTION 14ZAA INTERPRETATION
SECTION 14ZAB RELATED ARRANGEMENTS
SECTION 14ZAC CONTRACTS FOR ARRANGEMENTS
SECTION 14ZAD DISCRETION OF COMMISSIONER
SECTION 14ZAE PRIVATE RULING ON DISCRETIONS
SECTION 14ZAF APPLICATION FOR PRIVATE RULING ABOUT OWN TAX OR PRODUCT GRANT OR BENEFIT
SECTION 14ZAG APPLICATION FOR PRIVATE RULING ABOUT ANOTHER'S TAX OR PRODUCT GRANT OR BENEFIT
SECTION 14ZAH YEARS OF INCOME TO WHICH APPLICATION MAY APPLY
SECTION 14ZAHA CLAIM PERIODS TO WHICH APPLICATION MAY APPLY
SECTION 14ZAI ARRANGEMENTS TO WHICH APPLICATION MAY APPLY
SECTION 14ZAJ FORM OF APPLICATION
SECTION 14ZAK WITHDRAWAL OF APPLICATION
SECTION 14ZAL DEALING WITH APPLICATION
SECTION 14ZAM FURTHER INFORMATION MAY BE SOUGHT
SECTION 14ZAN APPLICATIONS THAT DO NOT HAVE TO BE DEALT WITH
SECTION 14ZAO APPLICANTS TO BE GIVEN REASONS FOR DELAYS
SECTION 14ZAP COMMISSIONER MAY MAKE RELATED RULINGS
SECTION 14ZAQ ASSUMPTIONS IN MAKING PRIVATE RULING
SECTION 14ZAR MAKING OF PRIVATE RULINGS
SECTION 14ZAS PARTICULARS IN PRIVATE RULINGS
SECTION 14ZAT WHEN PRIVATE RULING MADE
SECTION 14ZAU WITHDRAWAL OF PRIVATE RULING
SECTION 14ZAV METHOD OF WITHDRAWING PRIVATE RULING
SECTION 14ZAW PRIVATE RULING WITHDRAWN BY INCONSISTENT PUBLIC RULING
SECTION 14ZAX EFFECT OF WITHDRAWAL OF PRIVATE RULING
SECTION 14ZAXA EFFECT ON PRIVATE RULING IF TAX LAW RE-ENACTED
SECTION 14ZAY CERTAIN PRIVATE RULINGS OF NO EFFECT
SECTION 14ZAZ EFFECT OF WITHDRAWALS ON APPLICATIONS
SECTION 14ZAZA OBJECTIONS, REVIEWS AND APPEALS RELATING TO PRIVATE RULINGS
SECTION 14ZAZB SUCCESSFUL OBJECTION DECISION ALTERS RULING
SECTION 14ZAZC APPLICATIONS AND OBJECTIONS NOT TO AFFECT OBLIGATIONS AND POWERS
PART IVAB - REQUESTS FOR REFERENCE Pt IVAB repealed by No 216 of 1991. Pt IVAB,
PART IVB - REVIEW OF DECISIONS BY ADMINISTRATIVE APPEALS TRIBUNAL Pt IVB repeale
PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS
Division 1 - Introduction
SECTION 14ZL PART APPLIES TO TAXATION OBJECTIONS
SECTION 14ZM DIVISION 2 - INTERPRETIVE
SECTION 14ZN DIVISION 3 - TAXATION OBJECTIONS
SECTION 14ZO DIVISION 4 - TRIBUNAL REVIEW
SECTION 14ZP DIVISION 5 - FEDERAL COURT APPEALS
Division 2 - Interpretive provisions
SECTION 14ZQ GENERAL INTERPRETATION PROVISIONS
SECTION 14ZR TAXATION DECISIONS COVERED BY SINGLE NOTICE TO BE TREATED AS SINGLE DECISION
SECTION 14ZS INELIGIBLE INCOME TAX REMISSION DECISIONS
SECTION 14ZT INELIGIBLE SALES TAX REMISSION DECISIONS
Division 3 - Taxation objections
SECTION 14ZU HOW TAXATION OBJECTIONS ARE TO BE MADE
SECTION 14ZV LIMITED OBJECTION RIGHTS IN THE CASE OF CERTAIN AMENDED TAXATION DECISIONS
SECTION 14ZVA LIMITED OBJECTION RIGHTS BECAUSE OF OTHER OBJECTIONS
SECTION 14ZVB OBJECTIONS RELATING TO EXCESS CONCESSIONAL CONTRIBUTIONS
SECTION 14ZVC OBJECTIONS RELATING TO NON-CONCESSIONAL CONTRIBUTIONS
SECTION 14ZW WHEN TAXATION OBJECTIONS ARE TO BE MADE
SECTION 14ZX COMMISSIONER TO CONSIDER APPLICATIONS FOR EXTENSION OF TIME
SECTION 14ZY COMMISSIONER TO DECIDE TAXATION OBJECTIONS
SECTION 14ZYA PERSON MAY REQUIRE COMMISSIONER TO MAKE AN OBJECTION DECISION
SECTION 14ZYB REQUIRING COMMISSIONER TO MAKE A PRIVATE RULING
SECTION 14ZZ PERSON MAY SEEK REVIEW OF, OR APPEAL AGAINST, COMMISSIONER'S DECISION
Division 4 - AAT review of objection decisions and extension of time refusal decisions
SECTION 14ZZA MODIFIED AAT ACT TO APPLY
SECTION 14ZZB SECTIONS 27, 28, 41 AND 44A OF THE AAT ACT NOT TO APPLY TO CERTAIN DECISIONS
SECTION 14ZZC MODIFICATION OF SECTION 29 OF THE AAT ACT
SECTION 14ZZD MODIFICATION OF SECTION 30 OF THE AAT ACT
SECTION 14ZZE HEARINGS BEFORE TRIBUNAL TO BE HELD IN PRIVATE IF APPLICANT SO REQUESTS
SECTION 14ZZF MODIFICATION OF SECTION 37 OF THE AAT ACT
SECTION 14ZZG MODIFICATION OF SECTION 38 OF THE AAT ACT
SECTION 14ZZH MODIFICATION OF SECTION 41 OF THE AAT ACT
SECTION 14ZZJ MODIFICATION OF SECTION 43 OF THE AAT ACT
SECTION 14ZZK GROUNDS OF OBJECTION AND BURDEN OF PROOF
SECTION 14ZZL IMPLEMENTATION OF TRIBUNAL DECISIONS
SECTION 14ZZM PENDING REVIEW NOT TO AFFECT IMPLEMENTATION OF TAXATION DECISIONS
Division 5 - Court appeals against objection decisions
SECTION 14ZZN TIME LIMIT FOR APPEALS
SECTION 14ZZO GROUNDS OF OBJECTION AND BURDEN OF PROOF
SECTION 14ZZP ORDER OF COURT ON OBJECTION DECISION
SECTION 14ZZQ IMPLEMENTATION OF COURT ORDER IN RESPECT OF OBJECTION DECISION
SECTION 14ZZR PENDING APPEAL NOT TO AFFECT IMPLEMENTATION OF TAXATION DECISIONS
SECTION 14ZZS TRANSFER OF CERTAIN PROCEEDINGS TO FAMILY COURT
PART V - MISCELLANEOUS
SECTION 14ZKA MODIFICATION OF LIMITATION LAWS APPLYING TO THE RECOVERY OF TAX DEBTS
SECTION 15 APPEARANCE BY COMMISSIONER ETC.
SECTION 15AA VALIDITY OF PRIVATE RULING
SECTION 15AB EVIDENCE
SECTION 15A CERTIFICATION BY COMMISSIONER OF COPIES OF, AND EXTRACTS FROM, DOCUMENTS
SECTION 15B RECOVERABLE ADVANCES
SECTION 15C RECOVERABLE PAYMENTS
SECTION 15D REPORTS ABOUT RECOVERABLE ADVANCES AND RECOVERABLE PAYMENTS
SECTION 16 PAYMENTS OUT OF CONSOLIDATED REVENUE FUND
SECTION 16A REGULATIONS MAY PROVIDE FOR METHODS OF PAYMENT OF TAX LIABILITIES ETC.
SECTION 16B CERTAIN LIABILITIES TO BE REDUCED TO NEAREST MULTIPLE OF 5 CENTS
SECTION 17 POWERS OF TAXATION OFFICERS IN RELATION TO REFERENCES TO CURRENCY ETC.
SECTION 17A POWERS OF FEDERAL COURT AND FEDERAL CIRCUIT COURT IN RESPECT OF TAXATION MATTERS
SECTION 17B INJUNCTIONS TO PREVENT CONTRAVENTION OF SECRECY PROVISIONS
SECTION 17C REQUESTS TO BE PRESCRIBED AS AN ELIGIBLE ROYAL COMMISSION
SECTION 18 REGULATIONS
PART VI - ADMINISTRATION OF THE GST, WINE EQUALISATION TAX AND LUXURY CAR TAX
Division 1 - Introduction
SECTION 19 OVERVIEW
SECTION 20 MEANING OF EXPRESSIONS
SECTION 21 APPLICATION OF THE CRIMINAL CODE
Division 2 - Assessments
SECTION 22 COMMISSIONER MAY MAKE ASSESSMENT OF INDIRECT TAX
SECTION 23 REQUEST FOR ASSESSMENT
SECTION 24 INDIRECT TAX LIABILITIES DO NOT DEPEND ON ASSESSMENT
SECTION 25 COMMISSIONER MUST GIVE NOTICE OF THE ASSESSMENT
SECTION 26 AMENDMENT OF ASSESSMENT
SECTION 27 LATER ASSESSMENT PREVAILS IN CASE OF INCONSISTENCY
Division 3 - Recovery
SECTION 28 RECOVERY OF UNPAID INDIRECT TAX AND PENALTY
SECTION 29 PAYMENT WHEN MULTIPLE AMOUNTS OWING
SECTION 30 RECOVERY OF INDIRECT TAX PAID ON BEHALF OF ANOTHER ENTITY
SECTION 31 RECOVERY OF INDIRECT TAX IF JOINT LIABILITY
SECTION 32 RECOVERY OF INDIRECT TAX FROM TRUSTEE OF DECEASED ESTATE
SECTION 33 RECOVERY OF INDIRECT TAX FROM UNADMINISTERED DECEASED ESTATE
SECTION 34 RECOVERY FROM THIRD PARTY
SECTION 35 TIME LIMIT ON RECOVERING UNPAID INDIRECT TAX
SECTION 36 TIME LIMIT ON CREDITS AND REFUNDS
SECTION 37 RELIANCE ON COMMISSIONER'S INTERPRETATION OF AN INDIRECT TAX LAW
SECTION 38 REFUNDS IF EARLIER GST RETURN NOT PROVIDED
SECTION 39 RESTRICTION ON REFUNDS
Division 4 - Penalties
SECTION 40 UNPAID TAX
SECTION 41 PENALTY FOR FAILING TO MAKE ELECTRONIC PAYMENT
SECTION 42 PENALTY FOR FAILING TO REGISTER OR CANCEL REGISTRATION
SECTION 43 PENALTY FOR FAILING TO GIVE GST RETURN OR OTHER INFORMATION
SECTION 44 PENALTY FOR FAILING TO ISSUE TAX INVOICE OR ADJUSTMENT NOTE
SECTION 45 PENALTY FOR BOTH PRINCIPAL AND AGENT ISSUING CERTAIN DOCUMENTS
SECTION 46 PENALTY FOR MAKING FALSE STATEMENTS
SECTION 46A INDIRECT TAX AMENDING ACTS CANNOT IMPOSE PENALTIES ETC. EARLIER THAN 28 DAYS AFTER ROYAL ASSENT
SECTION 47 NOTIFICATION OF PENALTY AND DUE DATE FOR PAYMENT
SECTION 48 REMISSION OF PENALTY
SECTION 49 RELATIONSHIP WITH OFFENCE PROVISIONS
Division 5 - Special rules for certain entities
SECTION 50 LIABILITY OF PARTNERS
SECTION 51 LIABILITY OF PARTICIPANTS IN GST JOINT VENTURES
SECTION 52 LIABILITY RELATED TO UNINCORPORATED ASSOCIATIONS OR BODIES OF PERSONS
SECTION 52A LIABILITY RELATED TO NON-PROFIT SUB-ENTITIES
SECTION 53 LIABILITY OF MEMBERS OF GST GROUPS
SECTION 54 LIABILITY OF REPRESENTATIVES OF INCAPACITATED ENTITIES
SECTION 55 OBLIGATIONS OF LIQUIDATOR OR RECEIVER
SECTION 56 PUBLIC OFFICER OF A COMPANY
SECTION 57 LIABILITY OF DIRECTORS ETC. OF A COMPANY
SECTION 58 OBLIGATIONS OF AGENT WINDING UP BUSINESS FOR NON-RESIDENT
Division 6 - Evidence
SECTION 59 PRODUCTION OF ASSESSMENT OR DECLARATION IS CONCLUSIVE EVIDENCE
SECTION 60 CERTIFICATE OF AMOUNT PAYABLE IS PRIMA FACIE EVIDENCE
SECTION 61 SIGNED COPIES ARE EVIDENCE
Division 7 - Review
SECTION 62 REVIEWABLE GST DECISIONS, REVIEWABLE WINE TAX DECISIONS AND REVIEWABLE INDIRECT TAX DECISIONS
Division 7A - Effect of alterations to wine tax or luxury car tax laws
SECTION 62A ALTERATION OF CONTRACTS IF COST OF SUPPLIES ETC. IS AFFECTED BY LATER ALTERATION TO WINE TAX OR LUXURY CAR TAX LAWS
Division 7B - Indirect tax refund schemes
SECTION 62B REFUND SCHEME - DEFENCE RELATED INTERNATIONAL OBLIGATIONS
SECTION 62C REFUND SCHEME - INTERNATIONAL OBLIGATIONS
Division 8 - Other administrative provisions
SECTION 63 COMMISSIONER HAS GENERAL ADMINISTRATION OF INDIRECT TAX LAWS
SECTION 64 COMMISSIONER MUST PREPARE ANNUAL REPORT
SECTION 65 COMMISSIONER MAY DIRECT A PERSON TO PROVIDE INFORMATION
SECTION 66 ACCESS TO PREMISES ETC.
SECTION 67 ADDRESS FOR SERVICE
SECTION 68 PROTECTION OF CONFIDENTIALITY OF INFORMATION
SECTION 69 NOTICES ETC. BY COMMISSIONER MUST BE IN WRITING
SECTION 70 KEEPING RECORDS OF INDIRECT TAX TRANSACTIONS
SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
Chapter 2 - Collection, recovery and administration of income tax
PART 2-1 - INTRODUCTION TO THE PAY AS YOU GO (PAYG) SYSTEM
Division 6 - Guide to Parts 2-5 and 2-10
SECTION 6-1 WHAT PARTS 2-5 AND 2-10 ARE ABOUT
SECTION 6-5 THE PAY AS YOU GO (PAYG) SYSTEM
SECTION 6-10 HOW THE AMOUNTS COLLECTED ARE DEALT WITH
PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING
Division 10 - Guide to Part 2-5
SECTION 10-1 WHAT THIS PART IS ABOUT
SECTION 10-5 SUMMARY OF WITHHOLDING PAYMENTS
Division 11 - Preliminary matters
SECTION 11-1 OBJECT OF THIS PART
SECTION 11-5 CONSTRUCTIVE PAYMENT
Division 12 - Payments from which amounts must be withheld
Subdivision 12-A - General rules
SECTION 12-1 GENERAL EXCEPTIONS
SECTION 12-5 WHAT TO DO IF MORE THAN ONE PROVISION REQUIRES A WITHHOLDING
SECTION 12-7 DIVISION DOES NOT APPLY TO ALIENATED PERSONAL SERVICES PAYMENTS
SECTION 12-10 DIVISION DOES NOT APPLY TO NON-CASH BENEFITS
SECTION 12-15 AMOUNTS TO BE EXPRESSED IN AUSTRALIAN CURRENCY
SECTION 12-20 APPLICATION OF DIVISION AND REGULATIONS TO NON-SHARE DIVIDENDS
Subdivision 12-B - Payments for work and services
SECTION 12-35 PAYMENT TO EMPLOYEE
SECTION 12-40 PAYMENT TO COMPANY DIRECTOR
SECTION 12-45 PAYMENT TO OFFICE HOLDER
SECTION 12-47 PAYMENT TO RELIGIOUS PRACTITIONERS
SECTION 12-50 RETURN TO WORK PAYMENT
SECTION 12-55 VOLUNTARY AGREEMENT TO WITHHOLD
SECTION 12-60 PAYMENT UNDER LABOUR HIRE ARRANGEMENT, OR SPECIFIED BY REGULATIONS
Subdivision 12-C - Payments for retirement or because of termination of employment
SECTION 12-80 SUPERANNUATION INCOME STREAMS AND ANNUITIES
SECTION 12-85 SUPERANNUATION LUMP SUMS AND PAYMENTS FOR TERMINATION OF EMPLOYMENT
SECTION 12-90 UNUSED LEAVE PAYMENTS
Subdivision 12-D - Benefit and compensation payments
SECTION 12-110 SOCIAL SECURITY OR OTHER BENEFIT PAYMENT
SECTION 12-115 COMMONWEALTH EDUCATION OR TRAINING PAYMENT
SECTION 12-120 COMPENSATION, SICKNESS OR ACCIDENT PAYMENT
Subdivision 12-E - Payments where TFN or ABN not quoted
SECTION 12-140 RECIPIENT DOES NOT QUOTE TAX FILE NUMBER
SECTION 12-145 INVESTOR BECOMING PRESENTLY ENTITLED TO INCOME OF A UNIT TRUST
SECTION 12-150 LIMITED APPLICATION OF SECTION 12-140 TO PAYMENT UNDER FINANCIAL ARRANGEMENT
SECTION 12-155 WHEN INVESTOR MAY QUOTE ABN AS ALTERNATIVE
SECTION 12-160 INVESTMENT BODY UNAWARE THAT EXEMPTION FROM QUOTING TFN HAS STOPPED APPLYING
SECTION 12-165 EXCEPTION FOR FULLY FRANKED DIVIDEND
SECTION 12-170 EXCEPTION FOR PAYMENTS BELOW THRESHOLDS SET BY REGULATIONS
SECTION 12-175 TRUSTEE DISTRIBUTES INCOME OF CLOSELY HELD TRUST
SECTION 12-180 BENEFICIARY BECOMES PRESENTLY ENTITLED TO INCOME OF CLOSELY HELD TRUST
SECTION 12-185 EXCEPTION FOR PAYMENTS BELOW THRESHOLDS SET BY REGULATIONS
SECTION 12-190 RECIPIENT DOES NOT QUOTE ABN
Subdivision 12-F - Dividend, interest and royalty payments
SECTION 12-210 DIVIDEND PAYMENT TO OVERSEAS PERSON
SECTION 12-215 DIVIDEND PAYMENT RECEIVED FOR FOREIGN RESIDENT
SECTION 12-220 APPLICATION TO PART OF A DIVIDEND
SECTION 12-225 APPLICATION TO DISTRIBUTION BY A LIQUIDATOR OR OTHER PERSON
SECTION 12-245 INTEREST PAYMENT TO OVERSEAS PERSON
SECTION 12-250 INTEREST PAYMENT RECEIVED FOR FOREIGN RESIDENT
SECTION 12-255 INTEREST PAYMENT DERIVED BY LENDER IN CARRYING ON BUSINESS THROUGH OVERSEAS PERMANENT ESTABLISHMENT
SECTION 12-260 LENDER TO NOTIFY BORROWER IF INTEREST DERIVED THROUGH OVERSEAS PERMANENT ESTABLISHMENT
SECTION 12-280 ROYALTY PAYMENT TO OVERSEAS PERSON
SECTION 12-285 ROYALTY PAYMENT RECEIVED FOR FOREIGN RESIDENT
SECTION 12-300 LIMITS ON AMOUNT WITHHELD UNDER THIS SUBDIVISION
Subdivision 12-FA - Departing Australia superannuation payments
SECTION 12-305 DEPARTING AUSTRALIA SUPERANNUATION PAYMENT
SECTION 12-310 LIMITS ON AMOUNT WITHHELD UNDER THIS SUBDIVISION
Subdivision 12-FAA - Excess untaxed roll-over amount
SECTION 12-312 UNTAXED ROLL-OVER SUPERANNUATION BENEFITS
SECTION 12-313 LIMITS ON AMOUNT WITHHELD UNDER THIS SUBDIVISION
Subdivision 12-FB - Payments to foreign residents etc.
SECTION 12-315 PAYMENT TO FOREIGN RESIDENT ETC.
SECTION 12-317 PAYMENT RECEIVED FOR FOREIGN RESIDENT ETC.
SECTION 12-319 EXEMPTIONS FROM WITHHOLDING OBLIGATIONS UNDER THIS SUBDIVISION
Subdivision 12-FC - Seasonal Labour Mobility Program
SECTION 12-319A PAYMENT TO EMPLOYEE
Subdivision 12-G - Payments in respect of mining on Aboriginal land, and natural resources
SECTION 12-320 MINING PAYMENT
SECTION 12-325 NATURAL RESOURCE PAYMENT
SECTION 12-330 PAYER MUST ASK COMMISSIONER HOW MUCH TO WITHHOLD
SECTION 12-335 COMMISSIONER MAY EXEMPT FROM SECTION 12-330, SUBJECT TO CONDITIONS
Subdivision 12-H - Distributions of withholding MIT income
SECTION 12-375 WHAT THIS SUBDIVISION IS ABOUT
SECTION 12-383 MEANING OF WITHHOLDING MIT
SECTION 12-385 WITHHOLDING BY WITHHOLDING MITs
SECTION 12-390 WITHHOLDING BY CUSTODIANS AND OTHER ENTITIES
SECTION 12-395 REQUIREMENT TO GIVE NOTICE OR MAKE INFORMATION AVAILABLE
SECTION 12-400 MEANING OF MANAGED INVESTMENT TRUST
SECTION 12-401 TRUSTS WITH WHOLESALE MEMBERSHIP
SECTION 12-402 WIDELY-HELD REQUIREMENTS - ORDINARY CASE
SECTION 12-402A WIDELY-HELD REQUIREMENTS FOR REGISTERED MIT - SPECIAL CASE FOR ENTITIES COVERED BY SUBSECTION 12-402(3)
SECTION 12-402B CLOSELY-HELD RESTRICTIONS
SECTION 12-403 LICENSING REQUIREMENTS FOR UNREGISTERED MIS
SECTION 12-404 MIT PARTICIPATION INTEREST
SECTION 12-405 MEANING OF FUND PAYMENT - GENERAL CASE
SECTION 12-410 ENTITY TO WHOM PAYMENT IS MADE
SECTION 12-415 FAILURE TO GIVE NOTICE OR MAKE INFORMATION AVAILABLE: ADMINISTRATIVE PENALTY
SECTION 12-420 AGENCY RULES
SECTION 12-425 MEANING OF CLEAN BUILDING MANAGED INVESTMENT TRUST
SECTION 12-430 MEANING OF CLEAN BUILDING
Division 12A - Distributions by AMITs (including deemed payments)
SECTION 12A-1 WHAT THIS DIVISION IS ABOUT
Subdivision 12A-A - Distributions by AMITs relating to dividend, interest and royalties
SECTION 12A-5 WHAT THIS SUBDIVISION IS ABOUT
SECTION 12A-10 DEEMED PAYMENTS - NO OBLIGATION TO WITHHOLD UNDER SUBDIVISION 12-F (DIVIDEND, INTEREST AND ROYALTY PAYMENTS)
SECTION 12A-15 DIVIDEND, INTEREST OR ROYALTY PAYMENTS RELATING TO AMIT - REQUIREMENT TO GIVE NOTICE OR MAKE INFORMATION AVAILABLE
SECTION 12A-20 FAILURE TO GIVE NOTICE OR MAKE INFORMATION AVAILABLE UNDER SECTION 12A-15: ADMINISTRATIVE PENALTY
SECTION 12A-25 MEANING OF AMIT DIR PAYMENT
SECTION 12A-30 MEANING OF AMIT DIVIDEND PAYMENT
SECTION 12A-35 MEANING OF AMIT INTEREST PAYMENT
SECTION 12A-40 MEANING OF AMIT ROYALTY PAYMENT
Subdivision 12A-B - Distributions by AMITs relating to Subdivision 12-H fund payments
SECTION 12A-100 WHAT THIS SUBDIVISION IS ABOUT
SECTION 12A-105 DEEMED PAYMENTS - NO OBLIGATION TO WITHHOLD UNDER SUBDIVISION 12-H
SECTION 12A-110 MEANING OF FUND PAYMENT - AMITs
Subdivision 12A-C - Deemed payments by AMITs etc.
SECTION 12A-200 WHAT THIS SUBDIVISION IS ABOUT
SECTION 12A-205 ISSUE OF AMMA STATEMENT ETC. DEEMED TO BE PAYMENT
SECTION 12A-210 POST-AMMA ACTUAL PAYMENT AND PRE-AMMA ACTUAL PAYMENT IN RESPECT OF DEEMED PAYMENT
SECTION 12A-215 AMIT PAYMENT TO THE COMMISSIONER IN RESPECT OF DEEMED PAYMENTS TO OFFSHORE ENTITIES ETC.
SECTION 12A-220 CUSTODIAN PAYMENT TO THE COMMISSIONER IN RESPECT OF DEEMED PAYMENTS TO OFFSHORE ENTITIES ETC.
Division 13 - Alienated personal services payments
SECTION 13-1 OBJECT OF THIS DIVISION
SECTION 13-5 PAYMENT TO THE COMMISSIONER IN RESPECT OF ALIENATED PERSONAL SERVICES PAYMENTS
SECTION 13-10 ALIENATED PERSONAL SERVICES PAYMENTS
SECTION 13-15 PERSONAL SERVICES PAYMENT REMITTERS
SECTION 13-20 TIME FOR PAYMENTS TO COMMISSIONER FOR ALIENATED PERSONAL SERVICES PAYMENTS MADE DURING 2000-01
Division 14 - Non-cash benefits, and accruing gains, for which amounts must be paid to the Commissioner
Subdivision 14-A - Non-cash benefits
SECTION 14-1 OBJECT OF THIS SUBDIVISION
SECTION 14-5 PROVIDER OF NON-CASH BENEFIT MUST PAY AMOUNT TO THE COMMISSIONER IF PAYMENT WOULD BE SUBJECT TO WITHHOLDING
SECTION 14-10 DIVIDEND, INTEREST OR ROYALTY RECEIVED, FOR A FOREIGN RESIDENT, IN THE FORM OF A NON-CASH BENEFIT
SECTION 14-15 PAYER CAN RECOVER AMOUNT PAID TO THE COMMISSIONER
Subdivision 14-B - Accruing gains
SECTION 14-50 OBJECT OF THIS SUBDIVISION
SECTION 14-55 LIABILITY FOR TFN WITHHOLDING TAX
SECTION 14-60 INVESTMENT BODY MAY RECOVER TFN WITHHOLDING TAX FROM INVESTOR
SECTION 14-65 APPLICATION OF RULES IN DIVISION 18
SECTION 14-75 OVERPAYMENT OF TFN WITHHOLDING TAX
SECTION 14-85 OTHER LAWS DO NOT EXEMPT FROM TFN WITHHOLDING TAX
Subdivision 14-C - Shares and rights under employee share schemes
SECTION 14-155 LIABILITY FOR TFN WITHHOLDING TAX (ESS)
SECTION 14-160 EMPLOYER MAY GIVE INDIVIDUAL TAX FILE NUMBERS TO PROVIDER
SECTION 14-165 PROVIDER MAY RECOVER TFN WITHHOLDING TAX (ESS) FROM INDIVIDUAL
SECTION 14-170 APPLICATION OF RULES IN DIVISION 18
SECTION 14-175 OVERPAYMENT OF TFN WITHHOLDING TAX (ESS)
SECTION 14-180 APPLICATION OF CERTAIN PROVISIONS OF DIVISION 83A OF THE INCOME TAX ASSESSMENT ACT 1997
Subdivision 14-D - Capital proceeds involving foreign residents and taxable Australian property
SECTION 14-200 CERTAIN ACQUISITIONS OF TAXABLE AUSTRALIAN PROPERTY FROM FOREIGN RESIDENTS
SECTION 14-205 EFFECT OF LOOK-THROUGH EARNOUT RIGHTS
SECTION 14-210 WHETHER AN ENTITY IS A RELEVANT FOREIGN RESIDENT
SECTION 14-215 EXCLUDED TRANSACTIONS
SECTION 14-220 COMMISSIONER CLEARANCE CERTIFICATES
SECTION 14-225 ENTITY DECLARATIONS
SECTION 14-230 ADMINISTRATIVE PENALTIES FOR FALSE OR MISLEADING DECLARATIONS
SECTION 14-235 VARYING AMOUNTS TO BE PAID TO THE COMMISSIONER
Division 15 - Working out the amount to withhold
SECTION 15-1 WHAT THIS DIVISION IS ABOUT
Subdivision 15-A - Working out how much to withhold
SECTION 15-10 HOW MUCH TO WITHHOLD
SECTION 15-15 VARIATION OF AMOUNTS REQUIRED TO BE WITHHELD
Subdivision 15-B - Withholding schedules and regulations
SECTION 15-25 COMMISSIONER'S POWER TO MAKE WITHHOLDING SCHEDULES
SECTION 15-30 MATTERS TO BE CONSIDERED WHEN MAKING WITHHOLDING SCHEDULES
SECTION 15-35 REGULATIONS ABOUT WITHHOLDING
Subdivision 15-C - Declarations
SECTION 15-50 DECLARATIONS
Division 16 - Payer's obligations and rights
SECTION 16-1 WHAT THIS DIVISION IS ABOUT
Subdivision 16-A - To withhold
SECTION 16-5 WHEN TO WITHHOLD AN AMOUNT
SECTION 16-7 TREAT ENTITY OBLIGED TO PAY UNDER SUBDIVISION 12A-C AS HAVING WITHHELD AMOUNT UNDER DIVISION 12
SECTION 16-10 HOW MUCH TO WITHHOLD
SECTION 16-15 VARIATION OF AMOUNTS REQUIRED TO BE WITHHELD
SECTION 16-20 PAYER DISCHARGED FROM LIABILITY TO RECIPIENT FOR AMOUNT WITHHELD
SECTION 16-25 FAILURE TO WITHHOLD: OFFENCE
SECTION 16-30 FAILURE TO WITHHOLD: ADMINISTRATIVE PENALTY FOR ENTITY OTHER THAN EXEMPT AUSTRALIAN GOVERNMENT AGENCY
SECTION 16-35 FAILURE TO WITHHOLD: ADMINISTRATIVE PENALTY FOR EXEMPT AUSTRALIAN GOVERNMENT AGENCY IN RELATION TO PAYMENT OTHER THAN DIVIDEND, INTEREST OR ROYALTY
SECTION 16-40 FAILURE TO WITHHOLD: ADMINISTRATIVE PENALTY FOR EXEMPT AUSTRALIAN GOVERNMENT AGENCY IN RELATION TO DIVIDEND, INTEREST OR ROYALTY PAYMENT
SECTION 16-43 FAILURE TO WITHHOLD: ADMINISTRATIVE PENALTY FOR EXEMPT AUSTRALIAN GOVERNMENT AGENCY IN RELATION TO PAYMENT TO FOREIGN RESIDENT ETC.
SECTION 16-45 REMISSION OF PENALTY UNDER SECTION 16-30, 16-40 OR 16-43
SECTION 16-50 GENERAL INTEREST CHARGE ON UNPAID PENALTY
Subdivision 16-B - To pay withheld amounts to the Commissioner
SECTION 16-70 ENTITY TO PAY AMOUNTS TO COMMISSIONER
SECTION 16-75 WHEN AMOUNTS MUST BE PAID TO COMMISSIONER
SECTION 16-80 PENALTY FOR FAILURE TO PAY WITHIN TIME
SECTION 16-85 HOW AMOUNTS ARE TO BE PAID
SECTION 16-90 LARGE WITHHOLDER: PENALTY FOR NON-ELECTRONIC PAYMENT
SECTION 16-95 MEANING OF LARGE WITHHOLDER
SECTION 16-100 MEANING OF MEDIUM WITHHOLDER
SECTION 16-105 MEANING OF SMALL WITHHOLDER
SECTION 16-110 COMMISSIONER MAY VARY WITHHOLDER'S STATUS DOWNWARDS
SECTION 16-115 COMMISSIONER MAY VARY WITHHOLDER'S STATUS UPWARDS
Subdivision 16-BA - To be registered
SECTION 16-140 WITHHOLDERS MUST BE REGISTERED
SECTION 16-141 REGISTRATION AND CANCELLATION
SECTION 16-142 BRANCHES MAY BE REGISTERED
SECTION 16-143 SEPARATE AMOUNTS FOR ENTITIES AND BRANCHES
SECTION 16-144 CANCELLATION OF BRANCH REGISTRATION
SECTION 16-145 EFFECT ON BRANCHES OF CANCELLING THE ENTITY'S REGISTRATION
SECTION 16-146 EMPLOYERS OF WORKING HOLIDAY MAKERS MUST BE REGISTERED
SECTION 16-147 REGISTERING EMPLOYERS OF WORKING HOLIDAY MAKERS
SECTION 16-148 CANCELLING THE REGISTRATION OF EMPLOYERS OF WORKING HOLIDAY MAKERS
Subdivision 16-C - To provide information
SECTION 16-150 COMMISSIONER MUST BE NOTIFIED OF AMOUNTS
SECTION 16-152 ANNUAL REPORTS - WITHHOLDING PAYMENTS COVERED BY SECTION 12-175
SECTION 16-153 ANNUAL REPORTS - OTHER PAYMENTS
SECTION 16-155 ANNUAL PAYMENT SUMMARY
SECTION 16-156 ANNUAL PAYMENT SUMMARY FOR SECTIONS 12-175 AND 12-180
SECTION 16-157 PAYMENT SUMMARY FOR SUBDIVISION 12-H
SECTION 16-160 PART-YEAR PAYMENT SUMMARY
SECTION 16-165 PAYMENT SUMMARIES FOR SUPERANNUATION LUMP SUMS AND PAYMENTS FOR TERMINATION OF EMPLOYMENT
SECTION 16-166 PAYMENT SUMMARY FOR A DEPARTING AUSTRALIA SUPERANNUATION PAYMENT
SECTION 16-167 PAYMENT SUMMARY FOR PAYMENT TO RECIPIENT WHO DOES NOT QUOTE ABN
SECTION 16-170 FORM AND CONTENT OF PAYMENT SUMMARY
SECTION 16-175 PENALTY FOR NOT PROVIDING PAYMENT SUMMARY
SECTION 16-180 COMMISSIONER MAY EXEMPT ENTITY FROM GIVING PAYMENT SUMMARY
SECTION 16-182 DEFINITION OF REPORTABLE EMPLOYER SUPERANNUATION CONTRIBUTION
Subdivision 16-D - Additional rights and obligations of entity that makes a payment
SECTION 16-195 PAYER'S RIGHT TO RECOVER AMOUNTS OF PENALTY: CERTAIN WITHHOLDING TAXES
SECTION 16-200 PAYER'S LIABILITY AND RIGHT: ADDITIONAL WITHHOLDING TAX
Division 18 - Recipient's entitlements and obligations
Subdivision 18-A - Crediting withheld amounts
SECTION 18-1 WHAT THIS SUBDIVISION IS ABOUT
SECTION 18-5 NO CREDIT FOR REFUNDED AMOUNT
SECTION 18-10 APPLICATION OF SECTIONS 18-15, 18-20 AND 18-25
SECTION 18-15 TAX CREDIT FOR RECIPIENT OF WITHHOLDING PAYMENTS
SECTION 18-20 TAX CREDIT WHERE RECIPIENT IS A PARTNERSHIP
SECTION 18-25 TAX CREDIT WHERE RECIPIENT IS A TRUST
SECTION 18-27 TAX CREDIT FOR ALIENATED PERSONAL SERVICES PAYMENTS
SECTION 18-30 CREDIT: DIVIDEND, INTEREST OR ROYALTY
SECTION 18-32 CREDIT: AMOUNT ATTRIBUTABLE TO FUND PAYMENT
SECTION 18-33 CREDIT: SEASONAL LABOUR MOBILITY PROGRAM
SECTION 18-35 CREDIT: PENALTY UNDER SECTION 12-415, 16-30, 16-35 OR 16-40 OR RELATED GENERAL INTEREST CHARGE
SECTION 18-40 CREDIT: LIABILITY UNDER PART 4-25
SECTION 18-42 CREDIT - DEPARTING AUSTRALIA SUPERANNUATION PAYMENT
SECTION 18-45 CREDIT - MINING PAYMENT
SECTION 18-49 CREDIT - NATURAL RESOURCE PAYMENTS
SECTION 18-50 CREDIT: AMOUNT ATTRIBUTABLE TO FUND PAYMENT
SECTION 18-55 CREDIT - NATURAL RESOURCE PAYMENTS
Subdivision 18-B - Refund of certain withheld amounts
SECTION 18-65 REFUND OF WITHHELD AMOUNTS BY THE PAYER TO THE RECIPIENT
SECTION 18-70 REFUND OF WITHHELD AMOUNTS BY THE COMMISSIONER TO THE RECIPIENT
SECTION 18-75 REFUND OF WITHHELD AMOUNTS RELATING TO ELIGIBLE TERMINATION PAYMENT
SECTION 18-80 REFUND BY COMMISSIONER OF AMOUNT WITHHELD FROM PAYMENT IN RESPECT OF INVESTMENT
Subdivision 18-C - Recipient's obligations
SECTION 18-100 OBLIGATION TO KEEP PAYMENT SUMMARY
Subdivision 18-D - Directors etc. of non-complying companies
SECTION 18-120 OBJECT OF SUBDIVISION
SECTION 18-125 DIRECTORS OF NON-COMPLYING COMPANIES
SECTION 18-130 DIRECTORS OF NON-COMPLYING COMPANIES - TAX REDUCED IN CERTAIN CIRCUMSTANCES
SECTION 18-135 ASSOCIATES OF DIRECTORS OF NON-COMPLYING COMPANIES
SECTION 18-140 NOTICES
SECTION 18-145 WHEN PAYG WITHHOLDING NON-COMPLIANCE TAX MUST BE PAID
SECTION 18-150 GENERAL INTEREST CHARGE PAYABLE ON UNPAID PAYG WITHHOLDING NON-COMPLIANCE TAX
SECTION 18-155 VALIDITY OF DECISIONS AND EVIDENCE
SECTION 18-160 RIGHTS OF INDEMNITY AND CONTRIBUTION
SECTION 18-165 CREDITS FOR LATER COMPLIANCE - SCOPE
SECTION 18-170 CREDITS FOR LATER COMPLIANCE - COMMISSIONER MUST GIVE NOTICE IN CERTAIN CIRCUMSTANCES
SECTION 18-175 CREDITS FOR LATER COMPLIANCE - COMMISSIONER MAY GIVE NOTICE
SECTION 18-180 EFFECT OF EARLIER CREDITS
SECTION 18-185 WHEN COMMISSIONER MAY GIVE NOTICE
SECTION 18-190 REVIEW OF DECISIONS
Division 20 - Other matters
Subdivision 20-A - How this Part applies to certain entities
SECTION 20-5 PARTNERSHIPS
SECTION 20-10 UNINCORPORATED COMPANIES
SECTION 20-15 SUPERANNUATION FUNDS
Subdivision 20-B - Offences
SECTION 20-35 OFFENCES
SECTION 20-40 JOINING OF CHARGES
SECTION 20-45 OFFENCES THAT WOULD OTHERWISE BE COMMITTED BY A PARTNERSHIP OR UNINCORPORATED COMPANY
Subdivision 20-C - Commissioner's power to obtain information and evidence
SECTION 20-60 COMMISSIONER'S POWER
Subdivision 20-D - Review of decisions
SECTION 20-80 REVIEWABLE DECISIONS
Division 21 - Entitlements relating to insolvent ADIs and general insurers
Guide to Division 21
SECTION 21-1 WHAT THIS DIVISION IS ABOUT
Subdivision 21-A - Treatment of some payments by APRA
SECTION 21-5 APRA TREATED LIKE ADI OR GENERAL INSURANCE COMPANY
PART 2-10 - PAY AS YOU GO (PAYG) INSTALMENTS
Division 45 - Instalment payments
Guide to Division 45
SECTION 45-1 WHAT THIS DIVISION IS ABOUT
Subdivision 45-A - Basic rules
SECTION 45-5 OBJECT OF THIS PART
SECTION 45-10 APPLICATION OF PART
SECTION 45-15 LIABILITY FOR INSTALMENTS
SECTION 45-20 INFORMATION TO BE GIVEN TO THE COMMISSIONER BY CERTAIN PAYERS
SECTION 45-25 PENALTY FOR FAILURE TO NOTIFY COMMISSIONER
SECTION 45-30 CREDIT FOR INSTALMENTS PAYABLE
Subdivision 45-B - When instalments are due
SECTION 45-50 LIABILITY TO PAY INSTALMENTS
SECTION 45-55 SUBSEQUENT QUARTERLY INSTALMENTS
SECTION 45-60 MEANING OF INSTALMENT QUARTER
SECTION 45-61 WHEN QUARTERLY INSTALMENTS ARE DUE - PAYERS OF QUARTERLY INSTALMENTS
SECTION 45-65 MEANING OF INSTALMENT MONTH
SECTION 45-67 WHEN MONTHLY INSTALMENTS ARE DUE - PAYERS OF MONTHLY INSTALMENTS
SECTION 45-70 WHEN ANNUAL INSTALMENTS ARE DUE
SECTION 45-72 MEANS OF PAYMENT OF INSTALMENT
SECTION 45-75 INSTALMENTS RECOVERABLE IN SAME WAY AS INCOME TAX
SECTION 45-80 GENERAL INTEREST CHARGE ON LATE PAYMENT
SECTION 45-85 COMMISSIONER MAY EXTEND TIME FOR PAYMENT
SECTION 45-90 COMMISSIONER MAY WITHDRAW INSTALMENT RATE
Subdivision 45-C - Working out instalment amounts
SECTION 45-110 HOW TO WORK OUT AMOUNT OF QUARTERLY INSTALMENT ON INSTALMENT INCOME BASIS
SECTION 45-112 AMOUNT OF INSTALMENT FOR QUARTERLY PAYER WHO PAYS ON BASIS OF GDP-ADJUSTED NOTIONAL TAX
SECTION 45-114 HOW TO WORK OUT AMOUNT OF MONTHLY INSTALMENT
SECTION 45-115 HOW TO WORK OUT AMOUNT OF ANNUAL INSTALMENT
SECTION 45-120 MEANING OF INSTALMENT INCOME
Subdivision 45-D - Quarterly payers
SECTION 45-125 QUARTERLY PAYER WHO PAYS INSTALMENTS ON THE BASIS OF INSTALMENT INCOME
SECTION 45-130 QUARTERLY PAYER WHO PAYS ON THE BASIS OF GDP-ADJUSTED NOTIONAL TAX
SECTION 45-132 QUARTERLY PAYER WHO PAYS 4 INSTALMENTS ANNUALLY ON THE BASIS OF GDP-ADJUSTED NOTIONAL TAX
SECTION 45-134 QUARTERLY PAYER WHO PAYS 2 INSTALMENTS ANNUALLY ON THE BASIS OF GDP-ADJUSTED NOTIONAL TAX
SECTION 45-135 INDIVIDUAL STOPS PAYING ON BASIS OF GDP-ADJUSTED NOTIONAL TAX IF HIS OR HER NOTIONAL TAX IS LESS THAN $8,000
Subdivision 45-DA - Monthly payers
SECTION 45-136 MONTHLY PAYER
SECTION 45-138 MONTHLY PAYER REQUIREMENT
Subdivision 45-E - Annual payers
SECTION 45-140 CHOOSING TO PAY ANNUAL INSTALMENTS
SECTION 45-145 MEANING OF INSTALMENT GROUP
SECTION 45-150 ENTITY STOPS BEING ANNUAL PAYER IF INVOLVED WITH GST REGISTRATION OR INSTALMENT GROUP
SECTION 45-155 ENTITY STOPS BEING ANNUAL PAYER IF NOTIONAL TAX IS $8,000 OR MORE, OR ENTITY CHOOSES TO PAY QUARTERLY
SECTION 45-160 HEAD COMPANY OF A CONSOLIDATED GROUP STOPS BEING ANNUAL PAYER
Subdivision 45-F - Varying the instalment rate for quarterly or monthly payers who pay on the basis of instalment income
SECTION 45-200 APPLICATION
SECTION 45-205 CHOOSING A VARIED INSTALMENT RATE
SECTION 45-210 NOTIFYING COMMISSIONER OF VARIED INSTALMENT RATE
SECTION 45-215 CREDIT ON USING VARIED RATE IN CERTAIN CASES
Subdivision 45-G - General interest charge payable in certain cases if instalments are too low
SECTION 45-225 EFFECT OF SUBDIVISION IN RELATION TO MONTHLY PAYERS
SECTION 45-230 LIABILITY TO GIC ON SHORTFALL IN QUARTERLY INSTALMENT WORKED OUT ON THE BASIS OF VARIED RATE
SECTION 45-232 LIABILITY TO GIC ON SHORTFALL IN QUARTERLY INSTALMENT WORKED OUT ON THE BASIS OF ESTIMATED BENCHMARK TAX
SECTION 45-233 REDUCTION IN GIC LIABILITY UNDER SECTION 45-232 IF SHORTFALL IS MADE UP IN LATER INSTALMENT
SECTION 45-235 LIABILITY TO GIC ON SHORTFALL IN ANNUAL INSTALMENT
SECTION 45-240 COMMISSIONER MAY REMIT GENERAL INTEREST CHARGE
Subdivision 45-H - Partnership income
SECTION 45-260 INSTALMENT INCOME FOR A PERIOD IN WHICH YOU ARE IN A PARTNERSHIP
Subdivision 45-I - Trust income included in instalment income of beneficiary
SECTION 45-280 INSTALMENT INCOME FOR A PERIOD IN WHICH YOU ARE A BENEFICIARY OF A TRUST
SECTION 45-285 INSTALMENT INCOME INCLUDES DISTRIBUTIONS BY CERTAIN RESIDENT UNIT TRUSTS
SECTION 45-286 INSTALMENT INCOME INCLUDES DISTRIBUTIONS BY CERTAIN MANAGED INVESTMENT TRUSTS
SECTION 45-287 WHEN TRUSTS ARE DISQUALIFIED DUE TO CONCENTRATED OWNERSHIP
SECTION 45-288 RESIDENT INVESTMENT TRUSTS FOR BENEFICIARIES WHO ARE ABSOLUTELY ENTITLED
SECTION 45-290 EXCEPTIONS TO EXCLUSION OF TRUST CAPITAL GAINS FROM BENEFICIARY'S INSTALMENT INCOME
SECTION 45-300 TRUSTEES TO WHOM THIS PART APPLIES
Subdivision 45-J - How Commissioner works out your instalment rate and notional tax
SECTION 45-320 WORKING OUT INSTALMENT RATE
SECTION 45-325 WORKING OUT YOUR NOTIONAL TAX
SECTION 45-330 WORKING OUT YOUR ADJUSTED TAXABLE INCOME
SECTION 45-335 WORKING OUT YOUR ADJUSTED WITHHOLDING INCOME
SECTION 45-340 ADJUSTED TAX ON ADJUSTED TAXABLE INCOME OR ON ADJUSTED WITHHOLDING INCOME
Subdivision 45-K - How Commissioner works out your benchmark instalment rate and benchmark tax
SECTION 45-355 WHEN COMMISSIONER WORKS OUT BENCHMARK INSTALMENT RATE AND BENCHMARK TAX
SECTION 45-360 HOW COMMISSIONER WORKS OUT BENCHMARK INSTALMENT RATE
SECTION 45-365 WORKING OUT YOUR BENCHMARK TAX
SECTION 45-370 WORKING OUT YOUR ADJUSTED ASSESSED TAXABLE INCOME FOR THE VARIATION YEAR
SECTION 45-375 ADJUSTED ASSESSED TAX ON ADJUSTED ASSESSED TAXABLE INCOME
Subdivision 45-L - How Commissioner works out amount of quarterly instalment on basis of GDP-adjusted notional tax
SECTION 45-400 WORKING OUT AMOUNT OF INSTALMENT - PAYERS OF 4 QUARTERLY INSTALMENTS
SECTION 45-402 WORKING OUT AMOUNT OF INSTALMENT - PAYERS OF 2 QUARTERLY INSTALMENTS
SECTION 45-405 WORKING OUT YOUR GDP-ADJUSTED NOTIONAL TAX
Subdivision 45-M - How amount of quarterly instalment is worked out on basis of your estimate of your benchmark tax
SECTION 45-410 WORKING OUT AMOUNT OF INSTALMENT - PAYERS OF 4 QUARTERLY INSTALMENTS
SECTION 45-412 WORKING OUT AMOUNT OF INSTALMENT - PAYERS OF 2 QUARTERLY INSTALMENTS
SECTION 45-415 ESTIMATING YOUR BENCHMARK TAX
SECTION 45-420 CREDIT IN CERTAIN CASES WHERE AMOUNT OF INSTALMENT IS NIL
Subdivision 45-N - How this Part applies to the trustee of a trust
SECTION 45-450 TRUSTEES TO WHOM A SINGLE INSTALMENT RATE IS GIVEN
SECTION 45-455 TRUSTEES TO WHOM SEVERAL INSTALMENT RATES ARE GIVEN
SECTION 45-460 REST OF SUBDIVISION APPLIES ONLY TO MULTI-RATE TRUSTEES
SECTION 45-465 MEANING OF INSTALMENT INCOME
SECTION 45-468 MULTI-RATE TRUSTEE MAY PAY QUARTERLY INSTALMENTS
SECTION 45-470 WORKING OUT INSTALMENT RATE
SECTION 45-473 COMMISSIONER MUST NOTIFY YOU OF NOTIONAL TAX
SECTION 45-475 WORKING OUT YOUR NOTIONAL TAX
SECTION 45-480 WORKING OUT YOUR ADJUSTED TAXABLE INCOME
SECTION 45-483 MEANING OF REDUCED BENEFICIARY'S SHARE AND REDUCED NO BENEFICIARY'S SHARE
SECTION 45-485 WORKING OUT YOUR ADJUSTED WITHHOLDING INCOME
SECTION 45-525 WHEN COMMISSIONER WORKS OUT BENCHMARK INSTALMENT RATE AND BENCHMARK TAX
SECTION 45-530 HOW COMMISSIONER WORKS OUT BENCHMARK INSTALMENT RATE
SECTION 45-535 WORKING OUT YOUR BENCHMARK TAX
Subdivision 45-P - Anti-avoidance rules
SECTION 45-595 OBJECT OF THIS SUBDIVISION
SECTION 45-597 EFFECT OF SUBDIVISION IN RELATION TO INSTALMENT MONTHS
SECTION 45-600 GENERAL INTEREST CHARGE ON TAX BENEFIT RELATING TO INSTALMENTS
SECTION 45-605 WHEN DO YOU GET A TAX BENEFIT FROM A SCHEME?
SECTION 45-610 WHAT IS YOUR TAX POSITION FOR AN INCOME YEAR?
SECTION 45-615 WHAT IS YOUR HYPOTHETICAL TAX POSITION FOR AN INCOME YEAR?
SECTION 45-620 AMOUNT ON WHICH GIC IS PAYABLE, AND PERIOD FOR WHICH IT IS PAYABLE
SECTION 45-625 CREDIT IF YOU ALSO GOT A TAX DETRIMENT FROM THE SCHEME
SECTION 45-630 WHEN DO YOU GET A TAX DETRIMENT FROM A SCHEME?
SECTION 45-635 NO TAX BENEFIT OR DETRIMENT RESULTS FROM CHOICE FOR WHICH INCOME TAX LAW EXPRESSLY PROVIDES
SECTION 45-640 COMMISSIONER MAY REMIT GENERAL INTEREST CHARGE IN SPECIAL CASES
Subdivision 45-Q - General rules for consolidated groups
SECTION 45-700 WHAT THIS SUBDIVISION IS ABOUT
SECTION 45-703 EFFECT OF THIS SUBDIVISION AND SUBDIVISION 45-R IN RELATION TO MONTHLY PAYERS
SECTION 45-705 APPLICATION OF SUBDIVISION TO HEAD COMPANY
SECTION 45-710 SINGLE ENTITY RULE
SECTION 45-715 WHEN INSTALMENTS ARE DUE - MODIFICATION OF SECTION 45-61
SECTION 45-720 HEAD COMPANY CANNOT BE AN ANNUAL PAYER - MODIFICATION OF SECTION 45-140
SECTION 45-740 CHANGE OF HEAD COMPANY
SECTION 45-755 ENTRY RULE (FOR AN ENTITY THAT BECOMES A SUBSIDIARY MEMBER OF A CONSOLIDATED GROUP)
SECTION 45-760 EXIT RULE (FOR AN ENTITY THAT CEASES TO BE A SUBSIDIARY MEMBER OF A CONSOLIDATED GROUP)
SECTION 45-775 COMMISSIONER'S POWER TO WORK OUT DIFFERENT INSTALMENT RATE OR GDP-ADJUSTED NOTIONAL TAX
Subdivision 45-R - Special rules for consolidated groups
SECTION 45-850 WHAT THIS SUBDIVISION IS ABOUT
SECTION 45-855 SECTION 701-1 DISREGARDED FOR CERTAIN PURPOSES
SECTION 45-860 MEMBER HAVING A DIFFERENT INSTALMENT PERIOD
SECTION 45-865 CREDIT RULE
SECTION 45-870 HEAD COMPANY'S LIABILITY TO GIC ON SHORTFALL IN QUARTERLY INSTALMENT
SECTION 45-875 OTHER RULES ABOUT THE GENERAL INTEREST CHARGE
SECTION 45-880 CONTINUED APPLICATION OF SUBDIVISION 45-Q TO THE HEAD COMPANY OF AN ACQUIRED GROUP
SECTION 45-885 EARLY APPLICATION OF SUBDIVISION 45-Q TO THE HEAD COMPANY OF A NEW GROUP
Subdivision 45-S - MEC groups
SECTION 45-900 WHAT THIS SUBDIVISION IS ABOUT
SECTION 45-905 OBJECTS OF SUBDIVISION
SECTION 45-910 EXTENDED OPERATION OF PART TO COVER MEC GROUPS
SECTION 45-913 SECTIONS 45-705 AND 45-740 DO NOT APPLY TO MEMBERS OF MEC GROUPS
SECTION 45-915 APPLICATION OF SUBDIVISION 45-Q TO PROVISIONAL HEAD COMPANY
SECTION 45-917 ASSUMPTION FOR APPLYING SECTION 45-710 (SINGLE ENTITY RULE)
SECTION 45-920 CHANGE OF PROVISIONAL HEAD COMPANY
SECTION 45-922 LIFE INSURANCE COMPANY
SECTION 45-925 ADDITIONAL MODIFICATIONS OF SECTIONS 45-855 AND 45-860
SECTION 45-930 MODIFICATIONS OF SECTIONS 45-865 AND 45-870 AND A RELATED PROVISION
SECTION 45-935 ADDITIONAL MODIFICATIONS OF SECTION 45-885
PART 2-15 - RETURNS AND ASSESSMENTS
Division 70 - Tax receipts
Guide to Division 70
SECTION 70-1 WHAT THIS DIVISION IS ABOUT
Subdivision 70-A - Tax receipts
SECTION 70-5 TAX RECEIPT TO BE PROVIDED TO CERTAIN INDIVIDUAL TAXPAYERS
PART 2-30 - COLLECTING MEDICARE LEVY WITH INCOME TAX
Division 90 - Medicare levy and Medicare levy surcharge
Subdivision 90-A - Treatment like income tax
SECTION 90-1 LAWS APPLY IN RELATION TO MEDICARE LEVY AND MEDICARE LEVY SURCHARGE AS THEY APPLY IN RELATION TO INCOME TAX
PART 2-35 - EXCESS SUPERANNUATION CONTRIBUTIONS
Division 95 - Excess concessional contributions charge
Guide to Division 95
SECTION 95-1 WHAT THIS DIVISION IS ABOUT
Subdivision 95-A - Object of Division
SECTION 95-5 OBJECT OF DIVISION
Subdivision 95-B - Excess concessional contributions charge
SECTION 95-10 LIABILITY TO EXCESS CONCESSIONAL CONTRIBUTIONS CHARGE
SECTION 95-15 AMOUNT OF EXCESS CONCESSIONAL CONTRIBUTIONS CHARGE
SECTION 95-20 WHEN EXCESS CONCESSIONAL CONTRIBUTIONS CHARGE IS DUE AND PAYABLE
SECTION 95-25 GENERAL INTEREST CHARGE
Division 96 - Releasing money from superannuation
Subdivision 96-A - Releasing money from superannuation
SECTION 96-1 WHAT THIS SUBDIVISION IS ABOUT
SECTION 96-5 ELECTING TO RELEASE EXCESS CONCESSIONAL CONTRIBUTIONS
SECTION 96-7 ELECTING TO RELEASE NON-CONCESSIONAL CONTRIBUTIONS ETC.
SECTION 96-10 RELEASE AUTHORITIES FOR ELECTIONS UNDER SECTION 96-5
SECTION 96-12 RELEASE AUTHORITIES FOR ELECTIONS UNDER SECTION 96-7
SECTION 96-15 VARYING AND REVOKING A RELEASE AUTHORITY
SECTION 96-20 OBLIGATIONS OF SUPERANNUATION PROVIDERS
SECTION 96-25 VOLUNTARY COMPLIANCE WITH A RELEASE AUTHORITY RELATING TO VOLUNTARY RELEASE INTERESTS AND DEFINED BENEFIT INTERESTS
SECTION 96-30 MEANING OF MAXIMUM AVAILABLE RELEASE AMOUNT
SECTION 96-35 NOTIFYING COMMISSIONER
SECTION 96-40 NOTIFYING INDIVIDUAL - UNSUCCESSFUL RELEASE ATTEMPT
SECTION 96-42 NOTIFYING INDIVIDUAL - SUCCESSFUL RELEASES UNDER SECTION 96-12
SECTION 96-45 COMPENSATION FOR ACQUISITION OF PROPERTY
SECTION 96-50 ENTITLEMENT TO CREDITS
SECTION 96-55 INTEREST FOR LATE PAYMENTS OF MONEY RECEIVED BY THE COMMISSIONER IN ACCORDANCE WITH RELEASE AUTHORITY
SECTION 96-60 INCOME TAX TREATMENT OF AMOUNTS RELEASED - PROPORTIONING RULE DOES NOT APPLY
Division 97 - Excess contributions determinations
Subdivision 97-A - Excess concessional contributions determinations
SECTION 97-1 WHAT THIS SUBDIVISION IS ABOUT
SECTION 97-5 DETERMINATION OF EXCESS CONCESSIONAL CONTRIBUTIONS AND CHARGE
SECTION 97-10 REVIEW
Subdivision 97-B - Excess non-concessional contributions determinations
SECTION 97-20 WHAT THIS SUBDIVISION IS ABOUT
SECTION 97-25 EXCESS NON-CONCESSIONAL CONTRIBUTIONS DETERMINATIONS
SECTION 97-30 ASSOCIATED EARNINGS
SECTION 97-35 REVIEW
Chapter 3 - Collection, recovery and administration of other taxes
PART 3-10 - INDIRECT TAXES
Division 105 - General rules for indirect taxes
Guide to Division 105
SECTION 105-1 WHAT THIS DIVISION IS ABOUT
Subdivision 105-A - Assessments
SECTION 105-3 APPLICATION OF SUBDIVISION
SECTION 105-5 COMMISSIONER MAY MAKE ASSESSMENT OF INDIRECT TAX
SECTION 105-10 REQUEST FOR ASSESSMENT
SECTION 105-15 INDIRECT TAX LIABILITIES DO NOT DEPEND ON ASSESSMENT
SECTION 105-20 COMMISSIONER MUST GIVE NOTICE OF THE ASSESSMENT
SECTION 105-25 AMENDMENT OF ASSESSMENT
SECTION 105-30 LATER ASSESSMENT PREVAILS IN CASE OF INCONSISTENCY
Subdivision 105-B - Review of indirect tax decisions
SECTION 105-40 REVIEWABLE INDIRECT TAX DECISIONS
Subdivision 105-C - Limits on credits, refunds and recovering amounts
SECTION 105-50 TIME LIMIT ON RECOVERY BY THE COMMISSIONER
SECTION 105-55 TIME LIMIT ON REFUNDS ETC. FROM THE COMMISSIONER
SECTION 105-60 RELIANCE ON COMMISSIONER'S INTERPRETATION OF AN INDIRECT TAX LAW (OTHER THAN A FUEL TAX LAW)
SECTION 105-65 RESTRICTION ON GST REFUNDS
Subdivision 105-D - General interest charge and penalties
SECTION 105-80 GENERAL INTEREST CHARGE
SECTION 105-85 AMENDING ACTS CANNOT IMPOSE PENALTIES OR GENERAL INTEREST CHARGE EARLIER THAN 28 DAYS AFTER ROYAL ASSENT
Subdivision 105-E - (Repealed by No 39 of 2012)
Subdivision 105-F - Indirect tax refund schemes
SECTION 105-120 REFUND SCHEME - DEFENCE RELATED INTERNATIONAL OBLIGATIONS
SECTION 105-125 REFUND SCHEME - INTERNATIONAL OBLIGATIONS
Subdivision 105-G - Other administrative provisions
SECTION 105-140 ADDRESS FOR SERVICE
SECTION 105-145 COMMISSIONER MUST GIVE THINGS IN WRITING
Division 110 - Goods and services tax
Guide to Division 110
SECTION 110-1 WHAT THIS DIVISION IS ABOUT
Subdivision 110-F - Review of GST decisions
SECTION 110-50 REVIEWABLE GST DECISIONS
Division 111 - Wine tax and luxury car tax
Guide to Division 111
SECTION 111-1 WHAT THIS DIVISION IS ABOUT
Subdivision 111-C - Review of wine tax decisions
SECTION 111-50 REVIEWABLE WINE TAX DECISIONS
Subdivision 111-D - Effect on contracts from amendments to laws
SECTION 111-60 ALTERATION OF CONTRACTS IF COST OF COMPLYING WITH AGREEMENT IS AFFECTED BY LATER ALTERATION TO WINE TAX OR LUXURY CAR TAX LAWS
Division 112 - Fuel tax
Guide to Division 112
SECTION 112-1 WHAT THIS DIVISION IS ABOUT
Subdivision 112-E - Review of fuel tax decisions
SECTION 112-50 REVIEWABLE FUEL TAX DECISIONS
PART 3-15 - MINERALS RESOURCE RENT TAX Pt 3-15 repealed by No 96 of 2014, s 3 an
PART 3-20 - SUPERANNUATION
Division 133 - Division 293 tax
Guide to Division 133
SECTION 133-1 WHAT THIS DIVISION IS ABOUT
Subdivision 133-A - Deferral determination
SECTION 133-5 WHAT THIS SUBDIVISION IS ABOUT
SECTION 133-10 DETERMINATION OF TAX THAT IS DEFERRED TO A DEBT ACCOUNT
SECTION 133-15 DEFINED BENEFIT TAX
SECTION 133-20 HOW TO ATTRIBUTE THE DEFINED BENEFIT TAX TO DEFINED BENEFIT INTERESTS
SECTION 133-25 DETERMINATION REDUCING TAX DEFERRED TO A DEBT ACCOUNT
SECTION 133-30 GENERAL PROVISIONS APPLYING TO DETERMINATIONS UNDER THIS SUBDIVISION
Subdivision 133-B - Debt account
SECTION 133-55 WHAT THIS SUBDIVISION IS ABOUT
SECTION 133-60 DEBT ACCOUNT TO BE KEPT FOR DEFERRED TAX
SECTION 133-65 INTEREST ON DEBT ACCOUNT BALANCE
SECTION 133-70 VOLUNTARY PAYMENTS
SECTION 133-75 COMMISSIONER MUST NOTIFY SUPERANNUATION PROVIDER OF DEBT ACCOUNT
Subdivision 133-C - Compulsory payment
SECTION 133-100 WHAT THIS SUBDIVISION IS ABOUT
SECTION 133-105 LIABILITY TO PAY DEBT ACCOUNT DISCHARGE LIABILITY
SECTION 133-110 WHEN DEBT ACCOUNT DISCHARGE LIABILITY MUST BE PAID
SECTION 133-115 GENERAL INTEREST CHARGE
SECTION 133-120 MEANING OF DEBT ACCOUNT DISCHARGE LIABILITY
SECTION 133-125 NOTICE OF DEBT ACCOUNT DISCHARGE LIABILITY
SECTION 133-130 MEANING OF END BENEFIT
SECTION 133-135 SUPERANNUATION PROVIDER MAY REQUEST DEBT ACCOUNT STATUS
SECTION 133-140 END BENEFIT NOTICE - SUPERANNUATION PROVIDER
SECTION 133-145 END BENEFIT NOTICE - MATERIAL CHANGES OR OMISSIONS
Division 135 - Releasing money from superannuation
Guide to Division 135
SECTION 135-1 WHAT THIS DIVISION IS ABOUT
Subdivision 135-A - When the Commissioner must issue a release authority
SECTION 135-5 WHAT THIS SUBDIVISION IS ABOUT
SECTION 135-10 RELEASE AUTHORITIES
Subdivision 135-B - When a release authority can be given to a superannuation provider
SECTION 135-35 WHAT THIS SUBDIVISION IS ABOUT
SECTION 135-40 WHEN YOU MAY GIVE RELEASE AUTHORITY TO SUPERANNUATION PROVIDER
SECTION 135-45 WHEN COMMISSIONER MAY GIVE RELEASE AUTHORITY TO SUPERANNUATION PROVIDER
Subdivision 135-C - Release of superannuation money under a release authority
SECTION 135-70 WHAT THIS SUBDIVISION IS ABOUT
SECTION 135-75 REQUIREMENT FOR SUPERANNUATION PROVIDER TO RELEASE MONEY
SECTION 135-80 COMPENSATION FOR ACQUISITION OF PROPERTY
SECTION 135-85 RELEASE AMOUNT
SECTION 135-90 HOW THE COMMISSIONER APPLIES AMOUNTS RECEIVED UNDER A RELEASE AUTHORITY
SECTION 135-95 DEFINED BENEFIT INTERESTS - RELEASING AMOUNTS TO PAY DEBT ACCOUNT DISCHARGE LIABILITY
SECTION 135-100 INCOME TAX TREATMENT OF AMOUNTS RELEASED - PROPORTIONING RULE DOES NOT APPLY
Division 136 - Transfer balance cap
Guide to Division 136
SECTION 136-1 WHAT THIS DIVISION IS ABOUT
Subdivision 136-A - Excess transfer balance determinations
SECTION 136-5 WHAT THIS SUBDIVISION IS ABOUT
SECTION 136-10 EXCESS TRANSFER BALANCE DETERMINATION
SECTION 136-15 REVIEW
SECTION 136-20 ELECTING TO COMMUTE A DIFFERENT SUPERANNUATION INCOME STREAM
SECTION 136-25 NOTIFYING COMMISSIONER OF TRANSFER BALANCE DEBITS
Subdivision 136-B - Commutation authorities
SECTION 136-50 WHAT THIS SUBDIVISION IS ABOUT
SECTION 136-55 ISSUING OF COMMUTATION AUTHORITIES
SECTION 136-60 VARYING AND REVOKING A COMMUTATION AUTHORITY
SECTION 136-65 ISSUING FURTHER COMMUTATION AUTHORITIES
SECTION 136-70 NOTIFYING OF NON-COMMUTABLE EXCESS TRANSFER BALANCE
SECTION 136-80 OBLIGATIONS ON SUPERANNUATION INCOME STREAM PROVIDERS
SECTION 136-85 NOTIFYING THE COMMISSIONER
SECTION 136-90 NOTIFYING YOU
Chapter 4 - Generic assessment, collection and recovery rules
PART 4-1 - RETURNS AND ASSESSMENTS
Division 155 - Assessments
Guide to Division 155
SECTION 155-1 WHAT THIS DIVISION IS ABOUT
Subdivision 155-A - Making assessments
SECTION 155-5 COMMISSIONER MAY MAKE ASSESSMENT
SECTION 155-10 COMMISSIONER MUST GIVE NOTICE OF ASSESSMENT
SECTION 155-15 SELF-ASSESSMENT
SECTION 155-20 ASSESSMENT OF INDIRECT TAX ON IMPORTATIONS AND CUSTOMS DEALING
SECTION 155-25 SPECIAL ASSESSMENT
SECTION 155-30 DELAYS IN MAKING ASSESSMENTS
Subdivision 155-B - Amending assessments
SECTION 155-35 AMENDMENT DURING PERIOD OF REVIEW
SECTION 155-40 AMENDMENT DURING PERIOD OF REVIEW - CERTAIN APPLICATIONS TAKEN TO BE NOTICES
SECTION 155-45 AMENDMENT ON APPLICATION
SECTION 155-50 AMENDMENT TO GIVE EFFECT TO PRIVATE RULING
SECTION 155-55 AMENDMENT TO GIVE EFFECT TO CERTAIN ANTI-AVOIDANCE DECLARATIONS
SECTION 155-57 AMENDMENT TO GIVE EFFECT TO MRRT ANTI-PROFIT SHIFTING RULES
SECTION 155-60 AMENDMENT BECAUSE OF REVIEW, OBJECTION OR FRAUD
SECTION 155-65 AMENDING AMENDED ASSESSMENTS
SECTION 155-70 REFRESHED PERIOD OF REVIEW
SECTION 155-75 REFUNDS OF AMOUNTS OVERPAID
SECTION 155-80 AMENDED ASSESSMENTS ARE ASSESSMENTS
Subdivision 155-C - Validity and review of assessments
SECTION 155-85 VALIDITY OF ASSESSMENT
SECTION 155-90 REVIEW OF ASSESSMENTS
Subdivision 155-D - Miscellaneous
SECTION 155-95 ENTITIES
PART 4-15 - COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS
Division 250 - Introduction
Subdivision 250-A - Guide to Part 4-15
SECTION 250-1 WHAT THIS PART IS ABOUT
SECTION 250-5 SOME IMPORTANT CONCEPTS ABOUT TAX-RELATED LIABILITIES
SECTION 250-10 SUMMARY OF TAX-RELATED LIABILITIES
Subdivision 250-B - Object of this Part
SECTION 250-25 OBJECT
Division 255 - General rules about collection and recovery
Subdivision 255-A - Tax-related liabilities
SECTION 255-1 MEANING OF TAX-RELATED LIABILITY
SECTION 255-5 RECOVERING A TAX-RELATED LIABILITY THAT IS DUE AND PAYABLE
Subdivision 255-B - Commissioner's power to vary payment time
SECTION 255-10 TO DEFER THE PAYMENT TIME
SECTION 255-15 TO PERMIT PAYMENTS BY INSTALMENTS
SECTION 255-20 TO BRING FORWARD THE PAYMENT TIME IN CERTAIN CASES
Subdivision 255-C - Recovery proceedings
SECTION 255-35 WHAT THIS SUBDIVISION IS ABOUT
SECTION 255-40 SERVICE OF DOCUMENTS IF PERSON ABSENT FROM AUSTRALIA OR CANNOT BE FOUND
SECTION 255-45 EVIDENTIARY CERTIFICATE
SECTION 255-50 CERTAIN STATEMENTS OR AVERMENTS
SECTION 255-55 EVIDENCE BY AFFIDAVIT
Subdivision 255-D - Security deposits
SECTION 255-100 COMMISSIONER MAY REQUIRE SECURITY DEPOSIT
SECTION 255-105 NOTICE OF REQUIREMENT TO GIVE SECURITY
SECTION 255-110 OFFENCE
Division 260 - Special rules about collection and recovery
Guide to Division 260
SECTION 260-1 WHAT THIS DIVISION IS ABOUT
Subdivision 260-A - From third party
SECTION 260-5 COMMISSIONER MAY COLLECT AMOUNTS FROM THIRD PARTY
SECTION 260-10 NOTICE TO COMMONWEALTH, STATE OR TERRITORY
SECTION 260-15 INDEMNITY
SECTION 260-20 OFFENCE
Subdivision 260-B - From liquidator
SECTION 260-40 SUBDIVISION DOES NOT APPLY TO SUPERANNUATION GUARANTEE CHARGE
SECTION 260-45 LIQUIDATOR'S OBLIGATION
SECTION 260-50 OFFENCE
SECTION 260-55 JOINT LIABILITY OF 2 OR MORE LIQUIDATORS
SECTION 260-60 LIQUIDATOR'S OTHER OBLIGATION OR LIABILITY
Subdivision 260-C - From receiver
SECTION 260-75 RECEIVER'S OBLIGATION
SECTION 260-80 OFFENCE
SECTION 260-85 JOINT LIABILITY OF 2 OR MORE RECEIVERS
SECTION 260-90 RECEIVER'S OTHER OBLIGATION OR LIABILITY
Subdivision 260-D - From agent winding up business for foreign resident principal
SECTION 260-105 OBLIGATION OF AGENT WINDING UP BUSINESS FOR FOREIGN RESIDENT PRINCIPAL
SECTION 260-110 OFFENCE
SECTION 260-115 JOINT LIABILITY OF 2 OR MORE AGENTS
SECTION 260-120 AGENT'S OTHER OBLIGATION OR LIABILITY
Subdivision 260-E - From deceased person's estate
SECTION 260-140 ADMINISTERED ESTATE
SECTION 260-145 UNADMINISTERED ESTATE
SECTION 260-150 COMMISSIONER MAY AUTHORISE AMOUNT TO BE RECOVERED
Division 263 - Mutual assistance in collection of foreign tax debts
Subdivision 263-A - Foreign revenue claims
SECTION 263-5 WHAT THIS SUBDIVISION IS ABOUT
SECTION 263-10 MEANING OF FOREIGN REVENUE CLAIM
SECTION 263-15 REQUIREMENTS FOR FOREIGN REVENUE CLAIMS
SECTION 263-20 FOREIGN REVENUE CLAIMS REGISTER
SECTION 263-25 REGISTERING CLAIMS
SECTION 263-30 WHEN AMOUNT IS DUE AND PAYABLE
SECTION 263-35 AMENDING THE REGISTER, ETC
SECTION 263-40 PAYMENT TO COMPETENT AUTHORITY
Division 265 - Other matters
Subdivision 265-A - Right of person to seek recovery or contribution
SECTION 265-35 WHAT THIS SUBDIVISION IS ABOUT
SECTION 265-40 RIGHT OF RECOVERY IF ANOTHER PERSON IS LIABLE
SECTION 265-45 RIGHT OF CONTRIBUTION IF PERSONS ARE JOINTLY LIABLE
Subdivision 265-B - Application of laws
SECTION 265-65 NON-APPLICATION OF CERTAIN TAXATION LAWS
SECTION 265-70 APPLICATION OF THE CRIMINAL CODE
Division 268 - Estimates and recovery of PAYG withholding liabilities and superannuation guarantee charge
Guide to Division 268
SECTION 268-1 WHAT THIS DIVISION IS ABOUT
Subdivision 268-A - Object
SECTION 268-5 OBJECT OF DIVISION
Subdivision 268-B - Making estimates
SECTION 268-10 COMMISSIONER MAY MAKE ESTIMATE
SECTION 268-15 NOTICE OF ESTIMATE
Subdivision 268-C - Liability to pay estimates
SECTION 268-20 NATURE OF LIABILITY TO PAY ESTIMATE
SECTION 268-25 ACCURACY OF ESTIMATE IRRELEVANT TO LIABILITY TO PAY
SECTION 268-30 ESTIMATE PROVABLE IN BANKRUPTCY OR WINDING UP
Subdivision 268-D - Reducing and revoking estimates
SECTION 268-35 HOW ESTIMATE MAY BE REDUCED OR REVOKED - COMMISSIONER'S POWERS
SECTION 268-40 HOW ESTIMATE MAY BE REDUCED OR REVOKED - STATUTORY DECLARATION OR AFFIDAVIT
SECTION 268-45 HOW ESTIMATE MAY BE REDUCED OR REVOKED - REJECTION OF PROOF OF DEBT
SECTION 268-50 HOW ESTIMATE MAY BE REDUCED - AMOUNT PAID OR APPLIED
SECTION 268-55 WHEN REDUCTION OR REVOCATION TAKES EFFECT
SECTION 268-60 CONSEQUENCES OF REDUCTION OR REVOCATION - REFUND
SECTION 268-65 CONSEQUENCES OF REDUCTION OR REVOCATION - STATUTORY DEMAND CHANGED OR SET ASIDE
SECTION 268-70 CONSEQUENCES OF REDUCTION OR REVOCATION - UNDERLYING LIABILITY
Subdivision 268-E - Late payment of estimates
SECTION 268-75 LIABILITY TO PAY THE GENERAL INTEREST CHARGE
SECTION 268-80 EFFECT OF PAYING THE GENERAL INTEREST CHARGE
Subdivision 268-F - Miscellaneous
SECTION 268-85 EFFECT OF JUDGMENT ON LIABILITY ON WHICH IT IS BASED
SECTION 268-90 REQUIREMENTS FOR STATUTORY DECLARATION OR AFFIDAVIT
SECTION 268-95 LIQUIDATORS, RECEIVERS AND TRUSTEES IN BANKRUPTCY
SECTION 268-100 DIVISION NOT TO LIMIT OR EXCLUDE CORPORATIONS OR BANKRUPTCY ACT
Division 269 - Penalties for directors of non-complying companies
Guide to Division 269
SECTION 269-1 WHAT THIS DIVISION IS ABOUT
Subdivision 269-A - Object and scope
SECTION 269-5 OBJECT OF DIVISION
SECTION 269-10 SCOPE OF DIVISION
Subdivision 269-B - Obligations and penalties
SECTION 269-15 DIRECTORS' OBLIGATIONS
SECTION 269-20 PENALTY
SECTION 269-25 NOTICE
SECTION 269-30 EFFECT ON PENALTY OF DIRECTORS' OBLIGATION ENDING BEFORE END OF NOTICE PERIOD
SECTION 269-35 DEFENCES
Subdivision 269-C - Discharging liabilities
SECTION 269-40 EFFECT OF DIRECTOR PAYING PENALTY OR COMPANY DISCHARGING LIABILITY
SECTION 269-45 DIRECTORS' RIGHTS OF INDEMNITY AND CONTRIBUTION
Subdivision 269-D - Miscellaneous
SECTION 269-50 HOW NOTICE MAY BE GIVEN
SECTION 269-52 COPIES OF NOTICES
SECTION 269-55 DIVISION NOT TO LIMIT OR EXCLUDE CORPORATIONS ACT
PART 4-25 - CHARGES AND PENALTIES
Division 280 - Shortfall interest charge
Guide to Division 280
SECTION 280-1 GUIDE TO DIVISION 280
Subdivision 280-A - Object of Division
SECTION 280-50 OBJECT OF DIVISION
Subdivision 280-B - Shortfall interest charge
SECTION 280-100 LIABILITY TO SHORTFALL INTEREST CHARGE - INCOME TAX
SECTION 280-101 LIABILITY TO SHORTFALL INTEREST CHARGE - EXCESS EXPLORATION CREDIT TAX
SECTION 280-102 LIABILITY TO SHORTFALL INTEREST CHARGE - PETROLEUM RESOURCE RENT TAX
SECTION 280-102A LIABILITY TO SHORTFALL INTEREST CHARGE - EXCESS NON-CONCESSIONAL CONTRIBUTIONS TAX
SECTION 280-102B LIABILITY TO SHORTFALL INTEREST CHARGE - DIVISION 293 TAX
SECTION 280-103 LIABILITY TO SHORTFALL INTEREST CHARGE - GENERAL
SECTION 280-105 AMOUNT OF SHORTFALL INTEREST CHARGE
SECTION 280-110 NOTIFICATION BY COMMISSIONER
Subdivision 280-C - Remitting shortfall interest charge
SECTION 280-160 REMITTING SHORTFALL INTEREST CHARGE
SECTION 280-165 COMMISSIONER MUST GIVE REASONS FOR NOT REMITTING IN CERTAIN CASES
SECTION 280-170 OBJECTING AGAINST REMISSION DECISION
Division 284 - Administrative penalties for statements, unarguable positions and schemes
Guide to Division 284
SECTION 284-5 WHAT THIS DIVISION IS ABOUT
Subdivision 284-A - General provisions
SECTION 284-10 OBJECT OF DIVISION
SECTION 284-15 WHEN A MATTER IS REASONABLY ARGUABLE
SECTION 284-20 WHICH STATEMENTS THIS DIVISION APPLIES TO
SECTION 284-25 STATEMENTS BY AGENTS
SECTION 284-30 APPLICATION OF DIVISION TO TRUSTS
SECTION 284-35 APPLICATION OF DIVISION TO PARTNERSHIPS
Subdivision 284-B - Penalties relating to statements
SECTION 284-70 WHAT THIS SUBDIVISION IS ABOUT
SECTION 284-75 LIABILITY TO PENALTY
SECTION 284-80 SHORTFALL AMOUNTS
SECTION 284-85 AMOUNT OF PENALTY
SECTION 284-90 BASE PENALTY AMOUNT
SECTION 284-95 JOINT AND SEVERAL LIABILITY OF DIRECTORS OF CORPORATE TRUSTEE THAT MAKES A FALSE OR MISLEADING STATEMENT
Subdivision 284-C - Penalties relating to schemes
SECTION 284-140 WHAT THIS SUBDIVISION IS ABOUT
SECTION 284-145 LIABILITY TO PENALTY
SECTION 284-150 SCHEME BENEFITS AND SCHEME SHORTFALL AMOUNTS
SECTION 284-155 AMOUNT OF PENALTY
SECTION 284-160 BASE PENALTY AMOUNT : SCHEMES
SECTION 284-165 EXCEPTION - THRESHOLD FOR PENALTY ARISING FROM CROSS-BORDER TRANSFER PRICING
Subdivision 284-D - Provisions common to Subdivisions 284-B and 284-C
SECTION 284-215 EXCEPTIONS
SECTION 284-220 INCREASE IN BASE PENALTY AMOUNT
SECTION 284-224 REDUCTION OF BASE PENALTY AMOUNT IF LAW WAS APPLIED IN AN ACCEPTED WAY
SECTION 284-225 REDUCTION OF BASE PENALTY AMOUNT IF YOU VOLUNTARILY TELL THE COMMISSIONER
Subdivision 284-E - Special rules about unarguable positions for cross-border transfer pricing
SECTION 284-250 UNDOCUMENTED TRANSFER PRICING TREATMENT NOT REASONABLY ARGUABLE
SECTION 284-255 DOCUMENTATION REQUIREMENTS
Division 286 - Penalties for failing to lodge documents on time
Subdivision 286-A - Guide to Division 286
SECTION 286-1 WHAT THIS DIVISION IS ABOUT
Subdivision 286-B - Object of Division
SECTION 286-25 OBJECT OF DIVISION
Subdivision 286-C - Penalties for failing to lodge documents on time
SECTION 286-75 LIABILITY TO PENALTY
SECTION 286-80 AMOUNT OF PENALTY
Division 288 - Miscellaneous administrative penalties
SECTION 288-5 ELECTRONIC NOTIFICATION OF BAS AMOUNTS
SECTION 288-10 PENALTY FOR NON-ELECTRONIC NOTIFICATION
SECTION 288-15 ELECTRONIC PAYMENT OF TAX DEBTS
SECTION 288-20 PENALTY FOR NON-ELECTRONIC PAYMENT
SECTION 288-25 PENALTY FOR FAILURE TO KEEP OR RETAIN RECORDS
SECTION 288-30 PENALTY FOR FAILURE TO RETAIN OR PRODUCE DECLARATIONS
SECTION 288-35 PENALTY FOR PREVENTING ACCESS ETC.
SECTION 288-40 PENALTY FOR FAILING TO REGISTER OR CANCEL REGISTRATION
SECTION 288-45 PENALTY FOR FAILING TO ISSUE TAX INVOICE ETC.
SECTION 288-50 PENALTY FOR BOTH PRINCIPAL AND AGENT ISSUING CERTAIN DOCUMENTS
SECTION 288-70 ADMINISTRATIVE PENALTIES FOR LIFE INSURANCE COMPANIES
SECTION 288-75 ADMINISTRATIVE PENALTY FOR A COPYRIGHT OR RESALE ROYALTY COLLECTING SOCIETY
SECTION 288-80 ADMINISTRATIVE PENALTY FOR OVER DECLARING CONDUIT FOREIGN INCOME
SECTION 288-85 FAILURE BY REPORTING FINANCIAL INSTITUTION TO OBTAIN SELF-CERTIFICATION
SECTION 288-90 FAILING TO GIVE RELEASE AUTHORITY FOR EXCESS NON-CONCESSIONAL CONTRIBUTIONS TAX
SECTION 288-95 FAILING TO COMPLY ETC. WITH RELEASE AUTHORITY
SECTION 288-100 EXCESS MONEY PAID UNDER RELEASE AUTHORITY
SECTION 288-105 SUPERANNUATION PROVIDER TO CALCULATE CRYSTALLISED PRE-JULY 83 AMOUNT OF SUPERANNUATION INTEREST BY 30 JUNE 2008
SECTION 288-110 CONTRAVENTION OF SUPERANNUATION DATA AND PAYMENT REGULATION OR STANDARD
SECTION 288-115 AMIT UNDER OR OVER RESULTING FROM INTENTIONAL DISREGARD OF OR RECKLESSNESS AS TO TAXATION LAW
SECTION 288-120 PROHIBITED OFFSETS OF LIABILITIES USING INTEREST ETC. ACCRUED ON FARM MANAGEMENT DEPOSITS
Division 290 - Promotion and implementation of schemes
Subdivision 290-A - Preliminary
SECTION 290-5 OBJECTS OF THIS DIVISION
SECTION 290-10 EXTRA-TERRITORIAL APPLICATION
Subdivision 290-B - Civil penalties
SECTION 290-50 CIVIL PENALTIES
SECTION 290-55 EXCEPTIONS
SECTION 290-60 MEANING OF PROMOTER
SECTION 290-65 MEANING OF TAX EXPLOITATION SCHEME
Subdivision 290-C - Injunctions
SECTION 290-120 CONDUCT TO WHICH THIS SUBDIVISION APPLIES
SECTION 290-125 INJUNCTIONS
SECTION 290-130 INTERIM INJUNCTIONS
SECTION 290-135 DELAY IN MAKING RULING
SECTION 290-140 DISCHARGE ETC. OF INJUNCTIONS
SECTION 290-145 CERTAIN LIMITS ON GRANTING INJUNCTIONS NOT TO APPLY
SECTION 290-150 OTHER POWERS OF THE FEDERAL COURT UNAFFECTED
Subdivision 290-D - Voluntary undertakings
SECTION 290-200 VOLUNTARY UNDERTAKINGS
Division 298 - Machinery provisions for penalties
Subdivision 298-A - Administrative penalties
SECTION 298-5 SCOPE OF SUBDIVISION
SECTION 298-10 NOTIFICATION OF LIABILITY
SECTION 298-15 DUE DATE FOR PENALTY
SECTION 298-20 REMISSION OF PENALTY
SECTION 298-25 GENERAL INTEREST CHARGE ON UNPAID PENALTY
SECTION 298-30 ASSESSMENT OF PENALTIES UNDER DIVISION 284 OR SECTION 288-115
Subdivision 298-B - Civil penalties
SECTION 298-80 APPLICATION OF SUBDIVISION
SECTION 298-85 CIVIL EVIDENCE AND PROCEDURE RULES FOR CIVIL PENALTY ORDERS
SECTION 298-90 CIVIL PROCEEDINGS AFTER CRIMINAL PROCEEDINGS
SECTION 298-95 CRIMINAL PROCEEDINGS DURING CIVIL PROCEEDINGS
SECTION 298-100 CRIMINAL PROCEEDINGS AFTER CIVIL PROCEEDINGS
SECTION 298-105 EVIDENCE GIVEN IN PROCEEDINGS FOR PENALTY NOT ADMISSIBLE IN CRIMINAL PROCEEDINGS
SECTION 298-110 CIVIL DOUBLE JEOPARDY
PART 4-50 - RELEASE FROM PARTICULAR LIABILITIES
Division 340 - Commissioner's power in cases of hardship
Guide to Division 340
SECTION 340-1 WHAT THIS DIVISION IS ABOUT
Operative provisions
SECTION 340-5 RELEASE FROM PARTICULAR LIABILITIES IN CASES OF SERIOUS HARDSHIP
SECTION 340-10 LIABILITIES TO WHICH THIS SECTION APPLIES
SECTION 340-15 COMMISSIONER MAY TAKE ACTION TO GIVE EFFECT TO A RELEASE DECISION
SECTION 340-20 EXTINGUISHING YOUR LIABILITY TO PAY A FRINGE BENEFITS TAX INSTALMENT IF YOU ARE RELEASED
SECTION 340-25 EXTINGUISHING YOUR LIABILITY TO PAY A PAYG INSTALMENT IF YOU ARE RELEASED
Division 342 - Commissioner's power relating to proceeds of crime proceedings
Guide to Division 342
SECTION 342-1 WHAT THIS DIVISION IS ABOUT
Subdivision 342-A - Power to waive right to payment of tax-related liabilities
SECTION 342-5 OBJECT OF THIS SUBDIVISION
SECTION 342-10 POWER TO WAIVE RIGHT TO PAYMENT OF TAX-RELATED LIABILITY
PART 4-90 - EVIDENCE
Division 350 - Evidence
Guide to Division 350
SECTION 350-1 WHAT THIS DIVISION IS ABOUT
Subdivision 350-A - Evidence
SECTION 350-5 APPLICATION OF SUBDIVISION
SECTION 350-10 EVIDENCE
SECTION 350-15 JUDICIAL NOTICE OF SIGNATURE
Chapter 5 - Administration
PART 5-1 - THE AUSTRALIAN TAXATION OFFICE
Division 352 - Commissioner's reporting obligations
Guide to Division 352
SECTION 352-1 WHAT THIS DIVISION IS ABOUT
Subdivision 352-A - Accountability of the Commissioner in respect of indirect tax laws
SECTION 352-5 COMMISSIONER MUST PREPARE ANNUAL REPORT ON INDIRECT TAX LAWS
Subdivision 352-B - Accountability of the Commissioner in respect of MRRT law
Subdivision 352-C - Reporting on working holiday makers
SECTION 352-25 COMMISSIONER MUST PREPARE ANNUAL REPORT ON WORKING HOLIDAY MAKERS
Division 353 - Powers to obtain information and evidence
SECTION 353-10 COMMISSIONER'S POWER
SECTION 353-15 ACCESS TO PREMISES, DOCUMENTS ETC.
SECTION 353-17 OFFSHORE INFORMATION NOTICES
SECTION 353-20 CHECKING STATUS OF SPECIFICALLY LISTED DEDUCTIBLE GIFT RECIPIENTS
Division 354 - Power to obtain information about rights or interests in property
SECTION 354-5 POWER TO OBTAIN INFORMATION ABOUT RIGHTS OR INTERESTS IN PROPERTY
Division 355 - Confidentiality of taxpayer information
Guide to Division 355
SECTION 355-1 WHAT THIS DIVISION IS ABOUT
Subdivision 355-A - Objects and application of Division
SECTION 355-10 OBJECTS OF DIVISION
SECTION 355-15 APPLICATION OF DIVISION
Subdivision 355-B - Disclosure of protected information by taxation officers
SECTION 355-20 WHAT THIS SUBDIVISION IS ABOUT
SECTION 355-25 OFFENCE - DISCLOSURE OF PROTECTED INFORMATION BY TAXATION OFFICERS
SECTION 355-30 MEANING OF PROTECTED INFORMATION AND TAXATION OFFICER
SECTION 355-35 CONSENT IS NOT A DEFENCE
SECTION 355-40 GENERALITY OF SUBDIVISION NOT LIMITED
SECTION 355-45 EXCEPTION - DISCLOSURE OF PUBLICLY AVAILABLE INFORMATION
SECTION 355-47 EXCEPTION - DISCLOSURE OF PERIODIC AGGREGATE TAX INFORMATION
SECTION 355-50 EXCEPTION - DISCLOSURE IN PERFORMING DUTIES
SECTION 355-55 EXCEPTION - DISCLOSURE TO MINISTERS
SECTION 355-60 LIMITS ON DISCLOSURE TO MINISTERS
SECTION 355-65 EXCEPTION - DISCLOSURE FOR OTHER GOVERNMENT PURPOSES
SECTION 355-70 EXCEPTION - DISCLOSURE FOR LAW ENFORCEMENT AND RELATED PURPOSES
SECTION 355-75 LIMITS ON DISCLOSURE TO COURTS AND TRIBUNALS
Subdivision 355-C - On-disclosure of protected information by other people
SECTION 355-150 WHAT THIS SUBDIVISION IS ABOUT
SECTION 355-155 OFFENCE - ON-DISCLOSURE OF PROTECTED INFORMATION BY OTHER PEOPLE
SECTION 355-160 CONSENT IS NOT A DEFENCE
SECTION 355-165 GENERALITY OF SUBDIVISION NOT LIMITED
SECTION 355-170 EXCEPTION - ON-DISCLOSURE OF PUBLICLY AVAILABLE INFORMATION
SECTION 355-172 EXCEPTION - DISCLOSURE OF PERIODIC AGGREGATE TAX INFORMATION
SECTION 355-175 EXCEPTION - ON-DISCLOSURE FOR ORIGINAL PURPOSE
SECTION 355-180 EXCEPTION - ON-DISCLOSURE TO MINISTERS IN RELATION TO STATUTORY POWERS OR FUNCTIONS
SECTION 355-182 EXCEPTION - ON-DISCLOSURE OF CERTAIN INFORMATION TO COMMONWEALTH OMBUDSMAN
SECTION 355-185 EXCEPTION - ON-DISCLOSURE IN RELATION TO IGIS
SECTION 355-190 EXCEPTION - ON-DISCLOSURE IN RELATION TO ASIO
SECTION 355-195 EXCEPTION - ON-DISCLOSURE BY ROYAL COMMISSIONS
SECTION 355-200 EXCEPTION - RECORDS MADE IN COMPLIANCE WITH AUSTRALIAN LAWS
SECTION 355-205 LIMITS ON ON-DISCLOSURE TO COURTS OR TRIBUNALS
SECTION 355-210 LIMITS ON ON-DISCLOSURE TO MINISTERS
Subdivision 355-D - Disclosure of protected information that has been unlawfully acquired
SECTION 355-260 WHAT THIS SUBDIVISION IS ABOUT
SECTION 355-265 OFFENCE - DISCLOSURE OF PROTECTED INFORMATION ACQUIRED IN BREACH OF A TAXATION LAW
SECTION 355-270 EXCEPTION - DISCLOSURE OF PUBLICLY AVAILABLE INFORMATION
SECTION 355-275 EXCEPTION - DISCLOSURE IN RELATION TO A TAXATION LAW
SECTION 355-280 LIMITS ON DISCLOSURE TO COURTS AND TRIBUNALS
Subdivision 355-E - Other matters
SECTION 355-320 WHAT THIS SUBDIVISION IS ABOUT
SECTION 355-325 OATH OR AFFIRMATION TO PROTECT INFORMATION
SECTION 355-330 INJUNCTIONS TO PREVENT CONTRAVENTION OF NON-DISCLOSURE PROVISIONS
SECTION 355-335 PROCEDURES FOR DISCLOSING PROTECTED INFORMATION
Division 356 - General administration of tax laws
Guide to Division 356
SECTION 356-1 WHAT THIS DIVISION IS ABOUT
Subdivision 356-A - Indirect tax laws
SECTION 356-5 COMMISSIONER HAS GENERAL ADMINISTRATION OF INDIRECT TAX LAWS
PART 5-5 - RULINGS
Division 357 - Object and common rules
Guide to Division 357
SECTION 357-1 WHAT THIS DIVISION IS ABOUT
Subdivision 357-A - Object of this Part
SECTION 357-5 OBJECT OF THIS PART
Subdivision 357-B - Common rules for rulings
SECTION 357-50 SCOPE OF DIVISION
SECTION 357-55 THE PROVISIONS THAT ARE RELEVANT FOR RULINGS
SECTION 357-60 WHEN RULINGS ARE BINDING ON THE COMMISSIONER
SECTION 357-65 STOPPING RELYING ON A RULING
SECTION 357-70 COMMISSIONER MAY APPLY THE LAW IF MORE FAVOURABLE THAN THE RULING
SECTION 357-75 INCONSISTENT RULINGS
SECTION 357-80 CONTRACTS FOR SCHEMES
SECTION 357-85 EFFECT ON RULING IF RELEVANT PROVISION RE-ENACTED
SECTION 357-90 VALIDITY OF RULING NOT AFFECTED BY FORMAL DEFECT
SECTION 357-95 ELECTRONIC COMMUNICATIONS
SECTION 357-100 EVIDENCE
SECTION 357-105 FURTHER INFORMATION MUST BE SOUGHT
SECTION 357-110 ASSUMPTIONS IN MAKING PRIVATE OR ORAL RULING
SECTION 357-115 ADDITIONAL INFORMATION PROVIDED BY APPLICANT
SECTION 357-120 COMMISSIONER MAY TAKE INTO ACCOUNT INFORMATION FROM THIRD PARTIES
SECTION 357-125 APPLICATIONS AND OBJECTIONS NOT TO AFFECT OBLIGATIONS AND POWERS
Division 358 - Public rulings
Guide to Division 358
SECTION 358-1 WHAT THIS DIVISION IS ABOUT
Making public rulings
SECTION 358-5 WHAT IS A PUBLIC RULING?
SECTION 358-10 APPLICATION OF PUBLIC RULINGS
SECTION 358-15 WHEN A PUBLIC RULING CEASES TO APPLY
Withdrawing public rulings
SECTION 358-20 WITHDRAWING PUBLIC RULINGS
Division 359 - Private rulings
Guide to Division 359
SECTION 359-1 WHAT THIS DIVISION IS ABOUT
Private rulings
SECTION 359-5 PRIVATE RULINGS
SECTION 359-10 APPLYING FOR A PRIVATE RULING
SECTION 359-15 PRIVATE RULINGS TO BE GIVEN TO APPLICANTS
SECTION 359-20 PRIVATE RULINGS MUST CONTAIN CERTAIN DETAILS
SECTION 359-25 TIME OF APPLICATION OF PRIVATE RULINGS
SECTION 359-30 RULING FOR TRUSTEE OF A TRUST
SECTION 359-35 DEALING WITH APPLICATIONS
SECTION 359-40 VALUATIONS
SECTION 359-45 RELATED RULINGS
SECTION 359-50 DELAYS IN MAKING PRIVATE RULINGS
SECTION 359-55 REVISED PRIVATE RULINGS
SECTION 359-60 OBJECTIONS, REVIEWS AND APPEALS RELATING TO PRIVATE RULINGS
SECTION 359-65 COMMISSIONER MAY CONSIDER NEW INFORMATION ON OBJECTION
SECTION 359-70 SUCCESSFUL OBJECTION DECISION ALTERS RULING
Division 360 - Oral rulings
Guide to Division 360
SECTION 360-1 WHAT THIS DIVISION IS ABOUT
Oral rulings
SECTION 360-5 APPLYING FOR AND MAKING OF ORAL RULINGS
SECTION 360-10 WITHDRAWING AN APPLICATION FOR AN ORAL RULING
SECTION 360-15 COMMISSIONER DETERMINATIONS
Division 361 - Non-ruling advice and general administrative practice
SECTION 361-5 NON-RULING ADVICE AND GENERAL ADMINISTRATIVE PRACTICE
Division 362 - Rulings by Innovation and Science Australia that activities are not ineligible activities
Guide to Division 362
SECTION 362-1 WHAT THIS DIVISION IS ABOUT
Public rulings by Innovation and Science Australia
SECTION 362-5 INNOVATION AND SCIENCE AUSTRALIA MAY MAKE PUBLIC RULINGS ON A SPECIFIED CLASS OF ACTIVITIES
SECTION 362-10 APPLICATION OF PUBLIC RULINGS
SECTION 362-15 WHEN A PUBLIC RULING CEASES TO APPLY
SECTION 362-20 WITHDRAWING PUBLIC RULINGS
Private rulings by Innovation and Science Australia
SECTION 362-25 INNOVATION AND SCIENCE AUSTRALIA MAY MAKE PRIVATE RULINGS ON A SPECIFIED ACTIVITY
SECTION 362-30 APPLYING FOR A PRIVATE RULING
SECTION 362-35 INNOVATION AND SCIENCE AUSTRALIA MUST GIVE NOTICE OF ITS DECISION
SECTION 362-40 PRIVATE RULINGS MUST CONTAIN CERTAIN DETAILS
SECTION 362-45 APPLICATION OF PRIVATE RULINGS
SECTION 362-50 DELAYS IN MAKING PRIVATE RULINGS
SECTION 362-55 WHEN A PRIVATE RULING CEASES TO APPLY
SECTION 362-60 WITHDRAWING PRIVATE RULINGS
General provisions
SECTION 362-65 WHEN RULINGS ARE BINDING ON THE COMMISSIONER AND INNOVATION AND SCIENCE AUSTRALIA
SECTION 362-70 APPLICATION OF COMMON RULES UNDER SUBDIVISION 357-B
SECTION 362-75 APPLICATION OF DIVISIONS 358 AND 359
PART 5-10 - COMMISSIONER'S REMEDIAL POWER
Division 370 - Commissioner's remedial power
Guide to Division 370
SECTION 370-1 WHAT THIS DIVISION IS ABOUT
Subdivision 370-A - Commissioner's remedial power
SECTION 370-5 COMMISSIONER'S REMEDIAL POWER
SECTION 370-10 INTENDED PURPOSE OR OBJECT
SECTION 370-15 REPEAL OF DETERMINATIONS
SECTION 370-20 COMMENCEMENT OF DETERMINATIONS
PART 5-25 - RECORD-KEEPING AND OTHER OBLIGATIONS RELATING TO TAXPAYERS
Division 382 - Record-keeping
Guide to Division 382
SECTION 382-1 WHAT THIS DIVISION IS ABOUT
Subdivision 382-A - Keeping records of indirect tax transactions
SECTION 382-5 KEEPING RECORDS OF INDIRECT TAX TRANSACTIONS
Subdivision 382-B - Record keeping obligations of deductible gift recipients
SECTION 382-15 DEDUCTIBLE GIFT RECIPIENTS TO KEEP RECORDS
Division 388 - Requirements about giving material to the Commissioner
Subdivision 388-A - Object of Division
SECTION 388-5 OBJECT OF DIVISION
Subdivision 388-B - General provisions
SECTION 388-50 APPROVED FORMS
SECTION 388-52 SATURDAYS, SUNDAYS AND PUBLIC HOLIDAYS
SECTION 388-55 COMMISSIONER MAY DEFER TIME FOR LODGMENT
SECTION 388-60 DECLARATION BY ENTITY
SECTION 388-65 DECLARATION BY ENTITY WHERE AGENT GIVES DOCUMENT
SECTION 388-70 DECLARATION BY AGENT
SECTION 388-75 SIGNING DECLARATIONS
SECTION 388-80 ELECTRONIC NOTIFICATION OF BAS AMOUNTS
SECTION 388-85 TRUNCATING AMOUNTS
Division 389 - Reporting by employers
Guide to Division 389
SECTION 389-1 WHAT THIS DIVISION IS ABOUT
SECTION 389-5 REQUIRED REPORTING BY SUBSTANTIAL EMPLOYERS
SECTION 389-10 EXEMPTIONS
SECTION 389-15 VOLUNTARY REPORTING BY EMPLOYERS
SECTION 389-20 EFFECT ON REPORTING REQUIREMENTS UNDER SUBDIVISION 16-C
SECTION 389-25 GRACE PERIODS FOR CORRECTING FALSE OR MISLEADING NOTIFICATIONS
Division 390 - Superannuation reporting
Guide to Division 390
SECTION 390-1 WHAT THIS DIVISION IS ABOUT
Subdivision 390-A - Member information statements and roll-over superannuation benefit statements
SECTION 390-5 MEMBER INFORMATION STATEMENTS
SECTION 390-10 STATEMENTS ABOUT ROLL-OVER SUPERANNUATION BENEFITS ETC.
SECTION 390-12 STATEMENTS ABOUT BENEFITS PAID TO KIWISAVER SCHEMES
SECTION 390-15 SUPERANNUATION STATEMENTS TO MEMBERS
SECTION 390-20 STATEMENTS RELATING TO HOLDERS OF CERTAIN LIFE INSURANCE POLICIES
Subdivision 390-B - Statements relating to release authorities
SECTION 390-65 STATEMENTS RELATING TO RELEASE AUTHORITIES
Subdivision 390-C - Other statements
SECTION 390-115 CHANGE OR OMISSION IN INFORMATION GIVEN TO THE COMMISSIONER
Division 391 - First home saver account reporting
Guide to Division 391
SECTION 391-1 WHAT THIS DIVISION IS ABOUT
Subdivision 391-A - Account activity statements
SECTION 391-5 FHSA ACCOUNT ACTIVITY STATEMENTS
Subdivision 391-B - Transfer statements
SECTION 391-10 STATEMENTS ABOUT TRANSFER PAYMENTS BETWEEN FHSAs ETC.
Division 392 - Employee share scheme reporting
Guide to Division 392
SECTION 392-1 WHAT THIS DIVISION IS ABOUT
Subdivision 392-A - Statements
SECTION 392-5 STATEMENTS BY PROVIDERS
SECTION 392-10 CHANGE OR OMISSION IN INFORMATION GIVEN TO THE COMMISSIONER
Subdivision 392-B - Miscellaneous
SECTION 392-15 APPLICATION OF CERTAIN PROVISIONS OF DIVISION 83A OF THE INCOME TAX ASSESSMENT ACT 1997
Division 393 - Reports by investment bodies
Guide to Division 393
SECTION 393-1 WHAT THIS DIVISION IS ABOUT
SECTION 393-5 REPORTS ABOUT QUOTING TAX FILE NUMBERS AND ABNs
SECTION 393-10 ANNUAL INVESTMENT INCOME REPORTS
SECTION 393-15 ERRORS IN REPORTS
Division 394 - Reporting about forestry managed investment schemes
Guide to Division 394
SECTION 394-1 WHAT THIS DIVISION IS ABOUT
SECTION 394-5 STATEMENTS ABOUT INITIAL CONTRIBUTIONS TO SCHEME
SECTION 394-10 STATEMENTS ABOUT FAILURE TO ESTABLISH TREES WITHIN 18 MONTHS
Division 396 - THIRD PARTY REPORTING
Guide to Division 396
SECTION 396-1A WHAT THIS DIVISION IS ABOUT
Subdivision 396-A - FATCA
SECTION 396-1 WHAT THIS SUBDIVISION IS ABOUT
SECTION 396-5 STATEMENTS ABOUT U.S. REPORTABLE ACCOUNTS
SECTION 396-10 STATEMENTS ABOUT PAYMENTS TO NONPARTICIPATING FINANCIAL INSTITUTIONS
SECTION 396-15 MEANING OF THE FATCA AGREEMENT
SECTION 396-20 PERMISSIONS AND ELECTIONS
SECTION 396-25 RECORD KEEPING
Subdivision 396-B - Information about transactions that could have tax consequences for taxpayers
SECTION 396-50 WHAT THIS SUBDIVISION IS ABOUT
SECTION 396-55 REPORTING TAX-RELATED INFORMATION ABOUT TRANSACTIONS TO THE COMMISSIONER
SECTION 396-60 INFORMATION REQUIRED
SECTION 396-65 EXEMPTIONS - WHOLESALE CLIENTS
SECTION 396-70 EXEMPTIONS - OTHER CASES
SECTION 396-75 ERRORS IN REPORTS
Subdivision 396-C - Common Reporting Standard
SECTION 396-100 WHAT THIS SUBDIVISION IS ABOUT
SECTION 396-105 STATEMENTS ABOUT REPORTABLE ACCOUNTS
SECTION 396-110 MEANING OF CRS
SECTION 396-115 MATTERS COMMON REPORTING STANDARD LEAVES TO DOMESTIC LAW
SECTION 396-120 APPLICATION OF COMMON REPORTING STANDARD
SECTION 396-125 RECORD KEEPING
SECTION 396-130 ANTI-AVOIDANCE PROVISIONS
SECTION 396-135 APPLICATION OF PENALTY TO FALSE OR MISLEADING SELF-CERTIFICATION
SECTION 396-136 REPORT ON REPORTABLE ACCOUNTS MAINTAINED BY AUSTRALIAN REPORTING FINANCIAL INSTITUTIONS
Division 398 - Miscellaneous reporting obligations
Guide to Division 398
SECTION 398-1 WHAT THIS DIVISION IS ABOUT
Subdivision 398-A - Farm Management Deposit reporting
SECTION 398-5 REPORTING TO AGRICULTURE DEPARTMENT
PART 5-30 - PAYMENT, ABN AND IDENTIFICATION VERIFICATION SYSTEM
Division 400 - Guide to Part 5-30
SECTION 400-1 WHAT PART 5-30 IS ABOUT
SECTION 400-5 THE PAYMENT, ABN AND IDENTIFICATION VERIFICATION SYSTEM
Division 405 - Transaction reporting by purchasers
SECTION 405-5 PAYMENTS TO WHICH THIS DIVISION APPLIES
SECTION 405-10 REPORTING REQUIREMENTS
SECTION 405-15 INVOICES PRODUCED BY PURCHASERS
Division 410 - Transaction reporting by suppliers
SECTION 410-5 PAYMENTS TO WHICH THIS DIVISION APPLIES
SECTION 410-10 REPORTING REQUIREMENTS
SECTION 410-15 INVOICES PRODUCED BY PURCHASERS
Division 415 - Verification of suppliers' ABNs by purchasers
SECTION 415-5 PAYMENTS TO WHICH THIS DIVISION APPLIES
SECTION 415-10 ABN VERIFICATION REQUIREMENTS
SECTION 415-15 METHOD OF OBTAINING ABN VERIFICATION
SECTION 415-20 VERIFICATION APPLIES TO LATER PAYMENTS
Division 417 - Verification of suppliers' identities by purchasers
SECTION 417-5 PAYMENTS TO WHICH THIS DIVISION APPLIES
SECTION 417-10 IDENTITY VERIFICATION REQUIREMENTS
SECTION 417-15 METHOD OF OBTAINING IDENTITY VERIFICATION
SECTION 417-20 VERIFICATION APPLIES TO LATER PAYMENTS
Division 420 - Penalties for not reporting or verifying
SECTION 420-5 FAILING TO REPORT OR VERIFY: ADMINISTRATIVE PENALTY
Division 425 - Other matters
SECTION 425-20 CONSTRUCTIVE PAYMENT
SECTION 425-25 NON-CASH BENEFITS
SECTION 425-30 AMOUNTS TO BE EXPRESSED IN AUSTRALIAN CURRENCY
PART 5-35 - REGISTRATION AND SIMILAR PROCESSES FOR VARIOUS TAXES
Division 426 - Process of endorsing charities and other entities
Guide to Division 426
SECTION 426-1 WHAT THIS DIVISION IS ABOUT
Subdivision 426-A - Application of Subdivision 426-B to various kinds of endorsement
SECTION 426-5 APPLICATION OF SUBDIVISION 426-B TO VARIOUS KINDS OF ENDORSEMENT
SECTION 426-10 HOW SUBDIVISION 426-B APPLIES TO GOVERNMENT ENTITIES IN RELATION TO ENDORSEMENT UNDER SECTION 30-120 OF THE INCOME TAX ASSESSMENT ACT 1997
Subdivision 426-B - Process of endorsement etc.
SECTION 426-15 APPLYING FOR ENDORSEMENT
SECTION 426-20 DEALING WITH AN APPLICATION FOR ENDORSEMENT
SECTION 426-25 NOTIFYING OUTCOME OF APPLICATION FOR ENDORSEMENT
SECTION 426-30 DATE OF EFFECT OF ENDORSEMENT
SECTION 426-35 REVIEW OF REFUSAL OF ENDORSEMENT
SECTION 426-40 CHECKING ENTITLEMENT TO ENDORSEMENT
SECTION 426-45 TELLING COMMISSIONER OF LOSS OF ENTITLEMENT TO ENDORSEMENT
SECTION 426-50 PARTNERSHIPS AND UNINCORPORATED BODIES
SECTION 426-55 REVOKING ENDORSEMENT
SECTION 426-60 REVIEW OF REVOCATION OF ENDORSEMENT
Subdivision 426-C - Entries on Australian Business Register
SECTION 426-65 ENTRIES ON AUSTRALIAN BUSINESS REGISTER
Subdivision 426-D - Public and private ancillary funds
SECTION 426-100 WHAT THIS SUBDIVISION IS ABOUT
SECTION 426-102 PUBLIC ANCILLARY FUNDS
SECTION 426-103 PUBLIC ANCILLARY FUND GUIDELINES
SECTION 426-104 AUSTRALIAN BUSINESS REGISTER MUST SHOW PUBLIC ANCILLARY FUND STATUS
SECTION 426-105 PRIVATE ANCILLARY FUNDS
SECTION 426-110 PRIVATE ANCILLARY FUND GUIDELINES
SECTION 426-115 AUSTRALIAN BUSINESS REGISTER MUST SHOW PRIVATE ANCILLARY FUND STATUS
SECTION 426-120 ADMINISTRATIVE PENALTIES FOR TRUSTEES OF ANCILLARY FUNDS
SECTION 426-125 SUSPENSION OR REMOVAL OF TRUSTEES
SECTION 426-130 COMMISSIONER TO APPOINT ACTING TRUSTEE IN CASES OF SUSPENSION OR REMOVAL
SECTION 426-135 TERMS AND CONDITIONS OF APPOINTMENT OF ACTING TRUSTEE
SECTION 426-140 TERMINATION OF APPOINTMENT OF ACTING TRUSTEE
SECTION 426-145 RESIGNATION OF ACTING TRUSTEE
SECTION 426-150 PROPERTY VESTING ORDERS
SECTION 426-155 POWERS OF ACTING TRUSTEE
SECTION 426-160 COMMISSIONER MAY GIVE DIRECTIONS TO ACTING TRUSTEE
SECTION 426-165 PROPERTY VESTED IN ACTING TRUSTEE - FORMER TRUSTEES' OBLIGATIONS RELATING TO BOOKS, IDENTIFICATION OF PROPERTY AND TRANSFER OF PROPERTY
SECTION 426-170 ANCILLARY FUNDS MUST NOT PROVIDE FUNDS TO OTHER ANCILLARY FUNDS
PART 5-45 - APPLICATION OF TAXATION LAWS TO CERTAIN ENTITIES
Division 444 - Obligations of entities on behalf of other entities
Guide to Division 444
SECTION 444-1 WHAT THIS DIVISION IS ABOUT
Subdivision 444-A - Unincorporated associations and bodies and companies
SECTION 444-5 UNINCORPORATED ASSOCIATIONS AND BODIES
SECTION 444-10 PUBLIC OFFICERS OF COMPANIES
SECTION 444-15 NOTIFYING AND SERVING COMPANIES
Subdivision 444-B - Partnerships
SECTION 444-30 PARTNERSHIPS
Subdivision 444-C - Superannuation funds
SECTION 444-50 SUPERANNUATION FUNDS
Subdivision 444-D - Incapacitated entities
SECTION 444-70 REPRESENTATIVES OF INCAPACITATED ENTITIES
Subdivision 444-E - Indirect tax specific entities
SECTION 444-80 GST JOINT VENTURES
SECTION 444-85 NON-PROFIT SUB-ENTITIES
SECTION 444-90 GST GROUPS
Subdivision 444-F - Trusts
Division 446 - Local governing bodies
Guide to Division
SECTION 446-1 WHAT THIS DIVISION IS ABOUT
SECTION 446-5 REQUIREMENTS FOR UNANIMOUS RESOLUTIONS BY LOCAL GOVERNING BODIES
PART 5-100 - MISCELLANEOUS
Division 850 - Transactions exempt from application of taxation laws
Subdivision 850-A - Declaration relating to security or intelligence agency
SECTION 850-100 DECLARATION RELATING TO SECURITY OR INTELLIGENCE AGENCY
Division 990 - Miscellaneous
Subdivision 990-A - Combining notices
SECTION 990-5 COMMISSIONER MAY COMBINE NOTICES
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