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 268 - Estimates  

Subdivision 268-D - Reducing and revoking estimates  

SECTION 268-45   HOW ESTIMATE MAY BE REDUCED OR REVOKED - REJECTION OF PROOF OF DEBT  

Scope

268-45(1)    
This section applies if:

(a) the Commissioner lodges a proof of debt relating to the unpaid amount of the estimate; and

(b) section 268-95 applies to an entity (your supervising entity ) in relation to you.

Rejection of proof of debt

268-45(2)    
Your supervising entity may give the Commissioner a statutory declaration to the effect that:

(a) the underlying liability has been discharged in full; or

(b) the unpaid amount of the underlying liability is a specified, lesser amount; or

(c) the underlying liability never existed.

Note:

See section 268-90 for what the statutory declaration must contain and who must make it.

268-45(3)    
If your supervising entity does so, he or she may reject the proof of debt (in whole or in part) on the ground made out in the statutory declaration.

268-45(4)    
If the Commissioner appeals, or applies for review of, your supervising entity ' s decision to reject the proof of debt, nothing in subsection (2) or (3) prevents evidence being adduced to contradict statements in the declaration.

Note:

Such evidence might also be relevant to a prosecution for an offence, such as an offence against section 11 of the Statutory Declarations Act 1959 (False declarations).

Revocation or reduction of estimate

268-45(5)    
The following table applies in relation to the outcome following all (if any) appeals from, and applications for review of, your supervising entity ' s decision to reject the proof of debt. (If there are no appeals or applications for review, the outcome is your supervising entity ' s decision as originally made.)

Rejecting proof of debt
Item	If the outcome is that …	then …
1	the proof is rejected in whole on the ground that the estimate has been discharged in full	the amount of the estimate is reduced by the unpaid amount of the estimate (just before the reduction).
2	the proof is rejected in part	the amount of the estimate is reduced by so much of the unpaid amount of the estimate (just before the reduction) as is rejected.
3	the proof is rejected in whole on the ground that the underlying liability never existed	the estimate is revoked.

Note 1:

The effect of item 1 of the table is to reduce the unpaid amount of the estimate to nil.

Note 2:

The effect of item 2 of the table is to reduce the unpaid amount of the estimate to the amount admitted to proof.