Taxation Administration Act 1953

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

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

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

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

Subdivision 263-B - Service of documents in Australia on behalf of foreign revenue authorities  

Operative provisions

SECTION 263-65   SERVICE OF DOCUMENT SUBJECT TO FOREIGN SERVICE OF DOCUMENT REQUEST  

263-65(1)    
If a *foreign service of document request is made to the Commissioner, the Commissioner may serve a document covered by the request in the same way that a similar document under a *taxation law may be served.

263-65(2)    
The Commissioner must also serve a translation of the document into English, or a summary of the document in English, if:

(a) the document is in a language other than English; and

(b) the Commissioner is satisfied that the entity being served would not understand the language of the document.

263-65(3)    
Before serving a translation of the document into English, or a summary of the document in English, the Commissioner must be satisfied that the translation or summary is accurate.