Taxation Administration Act 1953

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

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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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Pt 4-15 inserted by No 179 of 1999.

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

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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-B - Service of documents in Australia on behalf of foreign revenue authorities  

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Subdiv 263-B inserted by No 64 of 2020, s 3 and Sch 3 item 134, effective 1 July 2020.

Guide to Subdivision 263-B

SECTION 263-55   WHAT THIS SUBDIVISION IS ABOUT  

This Subdivision can be activated if there is in force an agreement between Australia and a foreign country or foreign territory that deals with service of documents on tax matters.

If a foreign government agency asks the Commissioner to serve a document relating to foreign taxes on an entity in Australia in accordance with the agreement, the Commissioner may serve the document in the same way as a similar document under an Australian taxation law may be served.

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S 263-55 inserted by No 64 of 2020, s 3 and Sch 3 item 134, effective 1 July 2020.

TABLE OF SECTIONS

TABLE OF SECTIONS

Operative provisions
263-60	Meaning of foreign service of document request
263-65	Service of document subject to foreign service of document request

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