S 14D repealed by No 88 of 2009, s 3 and Sch 5 item 252, effective 18 September 2009. S 14D formerly read:
SECTION 14D GROUNDS ON WHICH ISSUE OF CERTIFICATES MAY BE REFUSED
14D(1)
Where application is made to the Commissioner under section
14B
for the issue of a tax clearance certificate in respect of an act or thing, the Commissioner may refuse to issue the certificate if the applicant does not satisfy the Commissioner that the act or thing will not, or may not reasonably be expected to, involve or assist in, or be associated with, the avoidance or evasion, whether in Australia or elsewhere, of Australian tax by the applicant or by another person and, without limiting the generality of the foregoing, does not satisfy the Commissioner that:
(a)
a person (whether or not the applicant), either alone or in association with another person and whether in Australia or elsewhere, as a result or by virtue of the doing of the act or thing or of an associated act or thing to be done or done:
(i)
will not, or may not reasonably be expected to, receive or obtain; or
(ii)
has not, or could not reasonably be expected to have, received or obtained,
a benefit or advantage in relation to the application or operation of a taxation law, and the act or thing, or the associated act or thing:
(iii)
would not be done, or could not reasonably be expected to be done, or done in the same form or in the same way; or
(iv)
would not have been done, or could not reasonably have been expected to have been done, or done in the same form or in the same way,
but for that benefit or advantage; and
(b)
as a result or by virtue of the doing of the first-mentioned act or thing or an associated act or thing to be done or done, an amount of Australian tax that will become, or may reasonably be expected to become, or has become, or could reasonably be expected to have become, payable will not be, or may not reasonably be expected to be, or has not been, or could not reasonably be expected to have been, able to be collected.
History
S 14D(1) amended by No 123 of 1984.
14D(2)
A person may, for the purposes of subsection (1), be treated as a person who will receive or obtain or has received or obtained, as a result or by virtue of the doing of an act or thing, a benefit or advantage in relation to the application or operation of a taxation law, being a taxation law with respect to a tax on incomes, if the person has not become, or could not reasonably be expected to have become, or will not become, or may not reasonably be expected to become, liable to pay tax or the liability of the person to pay tax has been, or could reasonably be expected to have been, or will be, or may reasonably be expected to be, reduced, by reason that:
(a)
the person has not, or could not reasonably be expected to have, derived, or will not, or may not reasonably be expected to, derive income that the person would have, or could reasonably be expected to have, derived, or will, or could reasonably be expected to, derive, if the act or thing had not been, or were not, done; or
(b)
the person has, or could reasonably be expected to have, incurred, or will, or may reasonably be expected to, incur, a loss or outgoing that the person would not have, or could not reasonably be expected to have, incurred, or will not, or may not reasonably be expected to, incur, if the act or thing had not been, or were not, done,
but this subsection shall not be taken as limiting the generality of subsection (1).
14D(3)
For the purposes of this section:
(a)
the Commissioner may have regard to arrangements, understandings and practices not having legal force in the same manner as if they had legal force; and
(b)
the fact that an act or thing is, forms part of or relates to an ordinary commercial or family dealing is irrelevant.
14D(4)
Where the Commissioner refuses to issue a tax clearance certificate, he or she shall cause to be served on the applicant for the issue of the certificate notice of the refusal.
History
S 14D(4) amended by No 73 of 2008, s 3 and Sch 4 item 488, by inserting
"
or she
"
after
"
he
"
, effective 4 July 2008.
S 14D inserted by No 133 of 1974.
View history note
Hide history note