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TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)
- PART 1 - PRELIMINARY
- REGULATION 1 NAME OF REGULATIONS
- REGULATION 2 DEFINITIONS
- FORMER REGULATION 2AA PRESCRIBED ROYAL COMMISSIONS
- REGULATION 2A TEMPORARY BUDGET REPAIR LEVY
- FORMER REGULATION 2B CERTIFICATE OF FAILURE TO COMPLY WITH REQUIREMENTS UNDER TAXATION LAW
- FORMER REGULATION 2C MANNER OF SERVING ORDER MADE UNDER SUBSECTION 8G(1) OF THE ACT
- FORMER REGULATION 2D FORM ETC. OF CERTIFICATE FOR PURPOSES OF SUBSECTION 8ZG(2) OF THE ACT
- REGULATION 2E ELECTION TO HAVE CASE TRIED IN THE SUPREME COURT
- REGULATION 3 APPROVAL OF ADIs
- REGULATION 3A PRESCRIBED ROYAL COMMISSIONS (ACT S 2, DEFINITION OF ELIGIBLE ROYAL COMMISSION )
- REGULATION 4 PRESCRIBED LAW (ACT S 2, DEFINITION OF TAXATION LAW )
- REGULATION 5 CERTIFICATES - FAILURE TO COMPLY WITH REQUIREMENTS OF TAXATION LAWS
- REGULATION 6 MANNER OF SERVING ORDERS (ACT S 8G)
- REGULATION 7 CERTIFICATES (ACT S 8ZG)
- REGULATION 8 ELECTION TO HAVE CASES TRIED IN SUPREME COURT
- REGULATION 9 GIVING NOTICE
- REGULATION 10 ADDRESS FOR SERVICE - TAX CLEARANCE CERTIFICATES
- PART 2 - EXPENSES AND CERTIFICATES
- REGULATION 11 EXPENSES FOR CERTAIN ATTENDANCES (ACT S 353-10 IN SCHEDULE 1)
- REGULATION 12 CERTIFICATES OF FAILURE TO GIVE INFORMATION
- FORMER REGULATION 12 PRESUMPTION AS TO SIGNATURES
- PART 2A - SERVICE OF DOCUMENTS IN GENERAL
- REGULATION 12A PREFERRED ADDRESS FOR SERVICE
- REGULATION 12B CHANGE OR WITHDRAWAL OF PREFERRED ADDRESS FOR SERVICE
- REGULATION 12C REQUIREMENT TO MAINTAIN A PREFERRED ADDRESS FOR SERVICE
- REGULATION 12D SUBSTITUTE PREFERRED ADDRESS FOR SERVICE
- REGULATION 12E FAILURE TO NOTIFY CHANGE OF ADDRESS
- REGULATION 12F SERVICE OF DOCUMENTS
- PART 3 - FORM AND SERVICE OF CERTAIN DOCUMENTS
- REGULATION 13 DEPARTURE PROHIBITION ORDERS (ACT S 14S)
- REGULATION 14 SERVICE OF NOTIFICATION (ACT S 14T)
- REGULATION 15 SERVICE OF COPIES OF DEPARTURE AUTHORISATION CERTIFICATES (ACT S 14U)
- REGULATION 16 SERVICE OF NOTICES RELATING TO PRIVATE RULINGS
- PART 4 - PAYMENTS
- REGULATION 17 PRESCRIBED PROVISIONS (ACT S 16)
- REGULATION 18 PAYMENT OF TAX-RELATED LIABILITIES
- FORMER REGULATION 18A SERVICE OF NOTICE RELATING TO A PRIVATE RULING
- REGULATION 19 WHEN RECEIPTS ARE TO BE GIVEN
- REGULATION 20 INFORMATION ABOUT TAX-RELATED LIABILITIES
- REGULATION 21 PAYMENT OF POSTAGE ON MAIL TO COMMISSIONER
- PART 4A - INDIRECT TAX REFUND SCHEME
- REGULATION 21A DEFINITIONS FOR PART 4A
- REGULATION 21B SPECIFICATION OF KIND OF ENTITY
- REGULATION 21C SPECIFICATION OF KIND OF ACQUISITION
- REGULATION 21D CONDITIONS AND LIMITATIONS OF REFUNDS
- REGULATION 21E PERIOD AND MANNER OF PAYMENT OF REFUNDS
- PART 5 - PAY AS YOU GO WITHHOLDING
- Division 1 - Rounding amounts
- REGULATION 22 ROUNDING BEFORE AMOUNTS DEALT WITH
- REGULATION 23 ROUNDING AFTER AMOUNTS WORKED OUT
- Division 2 - General
- REGULATION 24 PRESCRIBED TAX OFFSETS FOR WITHHOLDING SCHEDULES (ACT S 15-30 OF SCHEDULE 1)
- REGULATION 25 PRESCRIBED MATTERS FOR WITHHOLDING SCHEDULES (ACT S 15-30 OF SCHEDULE 1)
- REGULATION 26 PRESCRIBED MATTERS FOR DECLARATIONS (ACT S 15-50 OF SCHEDULE 1)
- REGULATION 27 CERTAIN DEFENCE FORCE MEMBERS TAKEN TO HAVE GIVEN MEDICARE LEVY VARIATION DECLARATION
- REGULATION 28 WHEN DECLARATIONS CEASE TO HAVE EFFECT
- REGULATION 29 DETERMINATION THAT DECLARATIONS CEASE TO HAVE EFFECT
- REGULATION 30 WHEN NEW DECLARATIONS TO BE GIVEN
- REGULATION 31 ISSUE OF PAYMENT SUMMARIES
- REGULATION 32 HOW CERTAIN DOCUMENTS TO BE SIGNED
- REGULATION 33 CESSATION OF AUTHORISATION TO SIGN CERTAIN DOCUMENTS
- Division 3 - Payments in respect of which ABNs or TFNs not quoted and Part VA investment payments
- REGULATION 34 PART VA INVESTMENT PAYMENTS
- REGULATION 35 PART VA INVESTMENT PAYMENTS BELOW CERTAIN THRESHOLDS (ACT S 12-140 AND 12-145 OF SCHEDULE 1)
- REGULATION 36 ETPs AND SUPERANNUATION LUMP SUMS FOR WHICH TFN IS NOT QUOTED
- REGULATION 37 CERTAIN PAYMENTS FOR WHICH TFNs NOT QUOTED
- REGULATION 38 CERTAIN PAYMENTS FOR WHICH ABNs NOT QUOTED
- Division 3A - Withholding arrangements - closely held trusts
- REGULATION 38A PRESCRIBED TRUSTS
- REGULATION 38B THRESHOLD AMOUNTS FOR EXCEPTIONS
- REGULATION 38C AMOUNT TO BE WITHHELD FROM DISTRIBUTION OF INCOME OF CLOSELY HELD TRUST
- REGULATION 38D AMOUNT TO BE WITHHELD IF BENEFICIARY IS PRESENTLY ENTITLED TO INCOME OF CLOSELY HELD TRUST
- Division 4 - Dividend, interest, royalty, mining and certain superannuation payments
- REGULATION 39 DEFINITIONS
- REGULATION 39A MEANING OF DOUBLE TAX COUNTRY
- REGULATION 39B MEANING OF TAX SHARING COUNTRY
- REGULATION 40 DIVIDEND PAYMENTS
- REGULATION 41 INTEREST PAYMENTS
- REGULATION 42 ROYALTY PAYMENTS
- REGULATION 42A DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS
- REGULATION 42B EXCESS UNTAXED ROLL-OVER AMOUNTS
- REGULATION 43 MINING PAYMENTS
- REGULATION 43A DEPARTING AUSTRALIA SUPERANNUATION PAYMENTS
- Division 5 - Withholding - payment for work or services
- REGULATION 44 SPECIFIED PAYMENTS (ACT S 12-60(2) OF SCHEDULE 1)
- Division 6 - Withholding - payments to foreign residents etc
- REGULATION 44A GAMING JUNKETS
- REGULATION 44B ENTERTAINMENT OR SPORTS ACTIVITIES
- REGULATION 44C CONSTRUCTION AND RELATED ACTIVITIES
- REGULATION 44D LIMITS ON AMOUNT WITHHELD UNDER THIS DIVISION
- Division 6A - Withholding - labour programs
- REGULATION 44DA SEASONAL LABOUR MOBILITY PROGRAM
- Division 7 - Withholding - distributions of managed investment trust income
- REGULATION 44E INFORMATION EXCHANGE COUNTRIES
- PART 6 - MISCELLANEOUS
- REGULATION 45 PRESUMPTION AS TO SIGNATURES
- REGULATION 46 REQUIREMENTS FOR STATUTORY DECLARATION OR AFFIDAVIT - PRESCRIBED INDIVIDUAL FOR BODY CORPORATE (AUSTRALIAN GOVERNMENT AGENCY)
- REGULATION 47 REQUIREMENTS FOR STATUTORY DECLARATION OR AFFIDAVIT - PRESCRIBED INDIVIDUAL FOR BODY POLITIC
- PART 6A - CONFIDENTIALITY OF TAXPAYER INFORMATION
- REGULATION 47A DISCLOSURE OF PROTECTED INFORMATION FOR PROJECT WICKENBY INVESTIGATIONS
- REGULATION 48 DISCLOSURE OF PROTECTED INFORMATION BY TAXATION OFFICERS - EXCEPTION FOR LAW ENFORCEMENT AND RELATED PURPOSES
- PART 7 - RULINGS
- REGULATION 60 APPLICATION OF PART 7
- REGULATION 61 PRIVATE RULINGS - AMOUNT OF CHARGE FOR VALUATIONS AND REVIEWS OF VALUATIONS
- REGULATION 62 PRIVATE RULINGS - PAYMENT OF CHARGE FOR VALUATIONS AND REVIEWS OF VALUATIONS
- REGULATION 63 PRIVATE RULINGS - DIFFERENCES BETWEEN ESTIMATED AND ACTUAL CHARGE FOR VALUATIONS AND REVIEWS OF VALUATIONS
- PART 7A - FARM MANAGEMENT DEPOSITS
- REGULATION 63A INFORMATION TO BE GIVEN TO AGRICULTURE SECRETARY
- PART 8 - PAYMENT, ABN AND IDENTIFICATION VERIFICATION SYSTEM
- REGULATION 64 REPORTING REQUIREMENTS - BUILDING AND CONSTRUCTION INDUSTRY
- PART 9 - TRANSITIONAL ARRANGEMENTS
- REGULATION 65 TRANSITIONAL ARRANGEMENTS ARISING OUT OF THE TAX LAWS AMENDMENT (2013 MEASURES NO. 1) REGULATION 2013
- SCHEDULE 1
- SCHEDULE 2
- 1 Person attending before the Commissioner or an authorised officer to g
- 2 Person, other than a person referred to in item 1, attending before th
- 3 Person attending before the Commissioner or an authorised officer to g
- 4 Any person attending before the Commissioner or an authorised officer
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