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Taxation Administration Regulations 2017
- PART 1 - PRELIMINARY
- SECTION 1 NAME
- ### (Repealed) SECTION 2 COMMENCEMENT
- SECTION 3 AUTHORITY
- ### (Repealed) SECTION 4 SCHEDULES
- SECTION 5 DEFINITIONS
- PART 2 - GENERAL ADMINISTRATION (NOT RELATING TO SCHEDULE 1 TO THE ACT)
- Division 1 - Preliminary
- SECTION 6 INTERPRETATION
- Division 2 - Prosecutions and offences
- SECTION 7 CERTIFICATES - FAILURE TO COMPLY WITH REQUIREMENTS OF TAXATION LAWS
- SECTION 8 COMPLIANCE WITH TAXATION LAW REQUIREMENTS - MANNER OF SERVING ORDERS
- SECTION 9 ENFORCEMENT OF ORDERS FOR PAYMENT OF AMOUNTS TO COMMISSIONER
- SECTION 10 PROSECUTION OF PRESCRIBED TAXATION OFFENCES - ELECTION TO HAVE CASES TRIED IN SUPREME COURT
- Division 3 - Departure from Australia
- SECTION 11 DEPARTURE PROHIBITION ORDERS
- SECTION 12 REVOCATION AND VARIATION OF DEPARTURE PROHIBITION ORDERS
- SECTION 13 DEPARTURE AUTHORISATION CERTIFICATES
- Division 3A - Protection for whistleblowers
- SECTION 13A ELIGIBLE RECIPIENTS OF DISCLOSURES
- SECTION 13B AUTHORISED RECIPIENTS OF DISCLOSURES OF CONFIDENTIAL INFORMATION
- Division 4 - Service of documents
- SECTION 14 SERVICE OF DOCUMENTS
- SECTION 15 PREFERRED ADDRESS FOR SERVICE
- SECTION 16 REQUIREMENT TO MAINTAIN A PREFERRED ADDRESS FOR SERVICE
- SECTION 17 CHANGE OR WITHDRAWAL OF PREFERRED ADDRESS FOR SERVICE
- SECTION 18 SUBSTITUTE PREFERRED ADDRESS FOR SERVICE
- SECTION 18A SERVICE IN ACCORDANCE WITH INTERNATIONAL AGREEMENT
- SECTION 19 FAILURE TO NOTIFY CHANGE OF ADDRESS
- Division 5 - Miscellaneous
- SECTION 20 PAYMENTS OUT OF CONSOLIDATED REVENUE FUND - PRESCRIBED PROVISIONS
- SECTION 21 PAYMENT OF TAX-RELATED LIABILITIES
- SECTION 22 WHEN RECEIPTS ARE TO BE GIVEN
- SECTION 23 PAYMENT OF POSTAGE ON MAIL TO COMMISSIONER
- SECTION 24 PRESUMPTION AS TO SIGNATURES
- PART 3 - INCOME TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)
- Division 1 - Preliminary
- SECTION 25 INTERPRETATION
- SECTION 26 ROUNDING AMOUNTS FOR PAYG WITHHOLDING
- Division 2 - Pay as you go (PAYG) withholding - Payments from which amounts must be withheld
- Subdivision A - Payments for work or services
- SECTION 27 PAYMENT UNDER LABOUR HIRE ARRANGEMENT, OR SPECIFIED BY REGULATIONS
- Subdivision B - Payments where TFN not quoted
- SECTION 28 THRESHOLDS FOR WITHHOLDING ON INVESTMENT PAYMENTS
- SECTION 29 DISTRIBUTIONS OF INCOME OF CLOSELY HELD TRUSTS - PRESCRIBED TRUSTS
- SECTION 30 THRESHOLD FOR WITHHOLDING ON NET INCOME OF CLOSELY HELD TRUSTS
- Subdivision C - Payments to foreign residents
- SECTION 31 KINDS OF PAYMENTS - GAMING JUNKETS
- SECTION 32 KINDS OF PAYMENTS - ENTERTAINMENT OR SPORTS ACTIVITIES
- SECTION 33 KINDS OF PAYMENTS - CONSTRUCTION AND RELATED ACTIVITIES
- Subdivision D - Distributions of withholding MIT income
- SECTION 34 INFORMATION EXCHANGE COUNTRIES
- Division 3 - Pay as you go (PAYG) withholding - Working out the amount to withhold
- Subdivision A - Withholding amounts for Subdivision 12-E
- SECTION 35 PART VA INVESTMENT PAYMENTS
- SECTION 36 CLOSELY HELD TRUST - DISTRIBUTION OF INCOME OF CLOSELY HELD TRUST
- SECTION 37 CLOSELY HELD TRUST - BENEFICIARY IS PRESENTLY ENTITLED TO INCOME
- SECTION 38 PAYMENT FOR SUPPLY WHERE ABNS NOT QUOTED
- Subdivision B - Withholding amounts for Subdivision 12-F
- SECTION 39 APPLICATION TO A PART OF A DIVIDEND
- SECTION 40 DIVIDEND PAYMENTS
- SECTION 41 INTEREST PAYMENTS
- SECTION 42 ROYALTY PAYMENTS
- SECTION 43 MEANING OF DOUBLE TAX COUNTRY
- SECTION 44 MEANING OF TAX SHARING COUNTRY
- SECTION 45 MEANING OF OTHER PARTY
- Subdivision C - Withholding amounts for Subdivisions 12-FA and 12-FAA
- SECTION 46 DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS
- SECTION 47 EXCESS UNTAXED ROLL-OVER AMOUNTS
- Subdivision D - Withholding amounts for Subdivision 12-FB
- SECTION 48 LIMITS ON AMOUNTS WITHHELD UNDER THIS SUBDIVISION
- SECTION 49 GAMING JUNKETS
- SECTION 50 ENTERTAINMENT OR SPORTS ACTIVITIES
- SECTION 51 CONSTRUCTION AND RELATED ACTIVITIES
- Subdivision E - Withholding amounts for Subdivisions 12-FC and 12-G
- SECTION 52 SEASONAL LABOUR MOBILITY PROGRAM
- SECTION 53 MINING PAYMENTS
- Subdivision EA - Withholding amounts for Subdivision 12-J
- SECTION 53A FHSS RELEASED AMOUNTS
- Subdivision F - Declarations
- SECTION 54 WHEN DECLARATIONS CEASE TO HAVE EFFECT
- SECTION 55 CERTAIN DEFENCE FORCE MEMBERS TAKEN TO HAVE GIVEN MEDICARE LEVY VARIATION DECLARATION
- SECTION 56 WHEN NEW DECLARATION TO BE GIVEN
- PART 4 - OTHER TAXES (CHAPTER 3 IN SCHEDULE 1 TO THE ACT)
- Division 1 - Preliminary
- SECTION 57 INTERPRETATION
- Division 2 - Indirect taxes
- SECTION 58 REFUND SCHEME - SPECIFIED KINDS OF ENTITY
- SECTION 59 REFUND SCHEME - SPECIFIED KINDS OF ACQUISITION
- SECTION 60 REFUND SCHEME - CONDITIONS AND LIMITATIONS
- SECTION 61 REFUND SCHEME - PERIOD AND MANNER
- Division 3 - Financial hardship
- SECTION 61A FINANCIAL HARDSHIP DETERMINATION
- PART 5 - GENERIC RULES (CHAPTER 4 IN SCHEDULE 1 TO THE ACT)
- Division 1 - Preliminary
- SECTION 62 INTERPRETATION
- Division 2 - Estimates of liability
- SECTION 63 REQUIREMENTS FOR STATUTORY DECLARATION OR AFFIDAVIT - PRESCRIBED INDIVIDUAL FOR BODY CORPORATE (AUSTRALIAN GOVERNMENT AGENCY)
- SECTION 64 REQUIREMENTS FOR STATUTORY DECLARATION OR AFFIDAVIT - PRESCRIBED INDIVIDUAL FOR BODY POLITIC
- Division 3 - Penalties for offences relating to tobacco
- SECTION 64A AMOUNT OF DUTY TO DETERMINE THE AMOUNT OF A PENALTY - TOBACCO LEAF
- PART 6 - ADMINISTRATION (CHAPTER 5 IN SCHEDULE 1 TO THE ACT)
- Division 1 - Preliminary
- SECTION 65 INTERPRETATION
- Division 2 - The Australian Taxation Office
- Subdivision A - Powers to obtain information and evidence
- SECTION 66 EXPENSES FOR CERTAIN ATTENDANCES
- Subdivision B - Confidentiality of taxpayer information
- SECTION 67 DISCLOSURE FOR LAW ENFORCEMENT AND RELATED PURPOSES - PRESCRIBED TASKFORCE
- Division 3 - Rulings
- SECTION 68 PRIVATE RULINGS - AMOUNT OF CHARGE FOR VALUATIONS AND REVIEWS OF VALUATIONS
- Division 4 - Record-keeping etc.
- SECTION 69 REPORTING TO AGRICULTURE DEPARTMENT ABOUT FARM MANAGEMENT DEPOSITS
- Division 5 - Verification system
- SECTION 70 TRANSACTION REPORTING BY PURCHASERS
- PART 7 - TRANSITIONAL MATTERS
- Division 1 - Transitional matters relating to the repeal of the Taxation Administration Regulations 1976
- SECTION 71 THINGS DONE UNDER OLD REGULATIONS
- SECTION 72 APPROVED FORMS
- Division 2 - Transitional matters relating to the Treasury Laws Amendment (2018 Measures No 1) Regulations 2018
- SECTION 73 DISCLOSURE OF INFORMATION TO THE BLACK ECONOMY STANDING TASKFORCE AND THE ILLICIT TOBACCO TASKFORCE
- Division 3 - Transitional matters relating to the Taxation Administration Amendment (Serious Financial Crime Taskforce) Regulations 2019
- SECTION 74 DISCLOSURE OF INFORMATION TO THE SERIOUS FINANCIAL CRIME TASKFORCE
- Division 4 - Transitional matters relating to the Taxation Administration Amendment (Updating the List of Exchange of Information Countries) Regulations 2021
- SECTION 75 SPECIFICATION OF INFORMATION EXCHANGE COUNTRIES
- Division 5 - Transitional matters relating to the Treasury Laws Amendment (Disclosure of Information to Fraud Fusion Taskforce) Regulations 2023
- SECTION 76 DISCLOSURE OF INFORMATION TO THE FRAUD FUSION TASKFORCE
- Division 6 - Transitional matters relating to the Taxation Administration Amendment (Disclosure of Information to Operation Protego Integrity Taskforce) Regulations 2024
- SECTION 77 DISCLOSURE OF INFORMATION TO THE OPERATION PROTEGO INTEGRITY TASKFORCE
- Division 7 - Transitional matters relating to the Taxation Administration Amendment (Extending Tax Whistleblower Protections) Regulations 2024
- SECTION 78 DISCLOSURES OF INFORMATION
- Division 8 - Transitional matters relating to the Taxation Administration Amendment (Disclosure of Information to National Taskforce Morpheus) Regulations 2024
- SECTION 79 DISCLOSURE OF INFORMATION TO NATIONAL TASKFORCE MORPHEUS
- SCHEDULE 1 - PRESCRIBED FORMS AND NOTICES
- SCHEDULE 2 - SCALE OF EXPENSES
- 1 Scale of expenses for certain attendances
- SCHEDULE 3 - REPEALS
- 1 The whole of the instrument
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