Taxation Administration Act 1953

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

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History

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 4 - Generic assessment, collection and recovery rules  

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Ch 4 heading inserted by No 73 of 2006 , s 3 and Sch 5 item 42, effective 1 July 2006.

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

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History

Pt 4-15 inserted by No 179 of 1999.

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

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History

Div 263 heading amended by No 64 of 2020, s 3 and Sch 3 item 132, by substituting " the administration of foreign tax laws " for " collection of foreign tax debts " , effective 1 July 2020.

Div 263 inserted by No 100 of 2006 , s 3 and Sch 1 item 8, applicable to claims for assistance in collection of foreign tax debts made after 14 September 2006.

Subdivision 263-A - Foreign revenue claims  

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History

Subdiv 263-A inserted by No 100 of 2006 , s 3 and Sch 1 item 8, applicable to claims for assistance in collection of foreign tax debts made after 14 September 2006.

Operative provisions

SECTION 263-15  

263-15   REQUIREMENTS FOR FOREIGN REVENUE CLAIMS  

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A *foreign revenue claim must:

(a) be made by or on behalf of an entity that is, under the relevant international agreement, the competent authority; and

(b) be consistent with the provisions of that agreement; and

(c) be made in the *approved form; and

(d) specify the amount owed by the debtor in Australian currency (calculated as at the day the claim is made); and

(e) be accompanied by a declaration by the competent authority stating that the claim fulfils the requirements of that agreement.

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History

S 263-15 inserted by No 100 of 2006 , s 3 and Sch 1 item 8, applicable to claims for assistance in collection of foreign tax debts made after 14 September 2006.

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