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-A - Foreign revenue claims  

Operative provisions

SECTION 263-20   FOREIGN REVENUE CLAIMS REGISTER  

263-20(1)    
The Commissioner must keep a register called the Foreign Revenue Claims Register (the Register ).

263-20(2)    
The regulations may make provision in relation to the form in which the Register may be kept.

263-20(3)    
The register is not a legislative instrument.