Taxation Administration Act 1953

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

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Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

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

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

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Subdivision 263-A - Foreign revenue claims  

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Operative provisions

SECTION 263-10  

263-10   MEANING OF FOREIGN REVENUE CLAIM  

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A foreign revenue claim is a claim made to the Commissioner:


(a) in accordance with an agreement (the international agreement ) between Australia and:


(i) a foreign country or a constituent part of a foreign country; or

(ii) a foreign territory; and


(b) for one or both of these purposes:


(i) the recovery by the Commissioner of an amount from an entity (the debtor ) in respect of taxes imposed otherwise than by an *Australian law (including any associated amounts);

(ii) the conserving of assets for the purposes of a recovery of that kind.
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