Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 4-15
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COLLECTION AND RECOVERY OF TAX-RELATED LIABILITIES AND OTHER AMOUNTS
Division 263
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Mutual assistance in the administration of foreign tax laws
Subdivision 263-B
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Service of documents in Australia on behalf of foreign revenue authorities
Guide to Subdivision 263-B
SECTION 263-55 WHAT THIS SUBDIVISION IS ABOUT
View history note
Hide history noteNote: See section 3AA .
Chapter 4 - Generic assessment, collection and recovery rulesSECTION 263-55 WHAT THIS SUBDIVISION IS ABOUT
This Subdivision can be activated if there is in force an agreement between Australia and a foreign country or foreign territory that deals with service of documents on tax matters.
If a foreign government agency asks the Commissioner to serve a document relating to foreign taxes on an entity in Australia in accordance with the agreement, the Commissioner may serve the document in the same way as a similar document under an Australian taxation law may be served.
| Operative provisions | |
| 263-60 | Meaning of foreign service of document request |
| 263-65 | Service of document subject to foreign service of document request |
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