Treasury Laws Amendment (2019 Measures No. 3) Act 2020 (64 of 2020)

Schedule 3   Miscellaneous amendments

Part 2   Amendments commencing first day of the next quarter

Taxation Administration Act 1953

134   At the end of Division 263 in Schedule 1

Add:

Subdivision 263-B - Service of documents in Australia on behalf of foreign revenue authorities

Guide to Subdivision 263-B

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.

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

Operative provisions

263-60 Meaning of foreign service of document request

A foreign service of document request is a request 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;

that deals with service of documents on tax matters; and

(b) by a *foreign government agency; and

(c) for the service of one or more documents on an entity in Australia in relation to taxes imposed otherwise than by an *Australian law.

263-65 Service of document subject to foreign service of document request

(1) If a *foreign service of document request is made to the Commissioner, the Commissioner may serve a document covered by the request in the same way that a similar document under a *taxation law may be served.

(2) The Commissioner must also serve a translation of the document into English, or a summary of the document in English, if:

(a) the document is in a language other than English; and

(b) the Commissioner is satisfied that the entity being served would not understand the language of the document.

(3) Before serving a translation of the document into English, or a summary of the document in English, the Commissioner must be satisfied that the translation or summary is accurate.