Commonwealth Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 2017

- made under the Taxation Administration Act 1953

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name  
   3.      Authority  
   5.      Definitions  

   PART 2--GENERAL--ADMINISTRATION (NOT RELATING TO SCHEDULE 1 TO THE ACT)

           Division 1--Preliminary

   6.      Interpretation  

           Division 2--Prosecutions and offences

   7.      Certificates--failure to comply with requirements of taxation laws  
   8.      Compliance with taxation law requirements--manner of serving orders  
   9.      Enforcement of orders for payment of amounts to Commissioner  
   10.     Prosecution of prescribed taxation offences--election to have cases tried in Supreme Court  

           Division 3--Departure from Australia

   11.     Departure prohibition orders  
   12.     Revocation and variation of departure prohibition orders  
   13.     Departure authorisation certificates  

           Division 3A--Protection for whistleblowers

   13A.    Eligible recipients of disclosures  
   13B.    Authorised recipients of disclosures of confidential information  

           Division 4--Service of documents

   14.     Service of documents  
   15.     Preferred address for service  
   16.     Requirement to maintain a preferred address for service  
   17.     Change or withdrawal of preferred address for service  
   18.     Substitute preferred address for service  
   18A.    Service in accordance with international agreement  
   19.     Failure to notify change of address  

           Division 5--Miscellaneous

   20.     Payments out of Consolidated Revenue Fund--prescribed provisions  
   21.     Payment of tax - related liabilities  
   22.     When receipts are to be given  
   23.     Payment of postage on mail to Commissioner  
   24.     Presumption as to signatures  

   PART 3--INCOME--TAX (CHAPTER 2 IN SCHEDULE 1 TO THE ACT)

           Division 1--Preliminary

   25.     Interpretation  
   26.     Rounding amounts for PAYG withholding  

           Division 2--Pay as you go (PAYG) withholding--Payments from which amounts must be withheld

              Subdivision A--Payments for work or services

   27.     Payment under labour hire arrangement, or specified by regulations  

              Subdivision B--Payments where TFN not quoted

   28.     Thresholds for withholding on investment payments  
   29.     Distributions of income of closely held trusts--prescribed trusts  
   30.     Threshold for withholding on net income of closely held trusts  

              Subdivision C--Payments to foreign residents

   31.     Kinds of payments--gaming junkets  
   32.     Kinds of payments--entertainment or sports activities  
   33.     Kinds of payments--construction and related activities  

              Subdivision D--Distributions of withholding MIT income

   34.     Information exchange countries  

           Division 3--Pay as you go (PAYG) withholding--Working out the amount to withhold

              Subdivision A--Withholding amounts for Subdivision 12-E

   35.     Part VA investment payments  
   36.     Closely held trust--distribution of income of closely held trust  
   37.     Closely held trust--beneficiary is presently entitled to income  
   38.     Payment for supply where ABNs not quoted  

              Subdivision B--Withholding amounts for Subdivision 12-F

   39.     Application to a part of a dividend  
   40.     Dividend payments  
   41.     Interest payments  
   42.     Royalty payments  
   43.     Meaning of double tax country  
   44.     Meaning of tax sharing country  
   45.     Meaning of other party  

              Subdivision C--Withholding amounts for Subdivisions 12-FA and 12-FAA

   46.     Departing Australia superannuation payments  
   47.     Excess untaxed roll - over amounts  

              Subdivision D--Withholding amounts for Subdivision 12-FB

   48.     Limits on amounts withheld under this Subdivision  
   49.     Gaming junkets  
   50.     Entertainment or sports activities  
   51.     Construction and related activities  

              Subdivision E--Withholding amounts for Subdivisions 12-FC and 12-G

   52.     Seasonal Labour Mobility Program  
   53.     Mining payments  

              Subdivision EA--Withholding amounts for Subdivision 12-J

   53A.    FHSS released amounts  

              Subdivision F--Declarations

   54.     When declarations cease to have effect  
   55.     Certain Defence Force members taken to have given Medicare levy variation declaration  
   56.     When new declaration to be given  

   PART 4--OTHER--TAXES (CHAPTER 3 IN SCHEDULE 1 TO THE ACT)

           Division 1--Preliminary

   57.     Interpretation  

           Division 2--Indirect taxes

   58.     Refund scheme--specified kinds of entity  
   59.     Refund scheme--specified kinds of acquisition  
   60.     Refund scheme--conditions and limitations  
   61.     Refund scheme--period and manner  

           Division 3--Financial hardship

   61A.    Financial hardship determination  

   PART 5--GENERIC--RULES (CHAPTER 4 IN SCHEDULE 1 TO THE ACT)

           Division 1--Preliminary

   62.     Interpretation  

           Division 2--Estimates of liability

   63.     Requirements for statutory declaration or affidavit--prescribed individual for body corporate (Australian government agency)  
   64.     Requirements for statutory declaration or affidavit--prescribed individual for body politic  

           Division 3--Penalties for offences relating to tobacco

   64A.    Amount of duty to determine the amount of a penalty--tobacco leaf  

   PART 6--ADMINISTRATION--(CHAPTER 5 IN SCHEDULE 1 TO THE ACT)

           Division 1--Preliminary

   65.     Interpretation  

           Division 2--The Australian Taxation Office

              Subdivision A--Powers to obtain information and evidence

   66.     Expenses for certain attendances  

              Subdivision B--Confidentiality of taxpayer information

   67.     Disclosure for law enforcement and related purposes--prescribed taskforce  

           Division 3--Rulings

   68.     Private rulings--amount of charge for valuations and reviews of valuations  

           Division 4--Record-keeping etc.

   69.     Reporting to Agriculture Department about Farm Management Deposits  

           Division 5--Verification system

   70.     Transaction reporting by purchasers  

   PART 7--TRANSITIONAL--MATTERS

           Division 1--Transitional matters relating to the repeal of the Taxation Administration Regulations 1976

   71.     Things done under old regulations  
   72.      Approved forms  

           Division 2--Transitional matters relating to the Treasury Laws Amendment (2018 Measures No. 1) Regulations 2018

   73.     Disclosure of information to the Black Economy Standing Taskforce and the Illicit Tobacco Taskforce  

           Division 3--Transitional matters relating to the Taxation Administration Amendment (Serious Financial Crime Taskforce) Regulations 2019

   74.     Disclosure of information to the Serious Financial Crime Taskforce  

           Division 4--Transitional matters relating to the Taxation Administration Amendment (Updating the List of Exchange of Information Countries) Regulations 2021

   75.     Specification of information exchange countries  

           Division 5--Transitional matters relating to the Treasury Laws Amendment (Disclosure of Information to Fraud Fusion Taskforce) Regulations 2023

   76.     Disclosure of information to the Fraud Fusion Taskforce  

           Division 6--Transitional matters relating to the Taxation Administration Amendment (Disclosure of Information to Operation Protego Integrity Taskforce) Regulations 2024

   77.     Disclosure of information to the Operation Protego Integrity Taskforce  

           Division 7--Transitional matters relating to the Taxation Administration Amendment (Extending Tax Whistleblower Protections) Regulations 2024

   78.     Disclosures of information  

           Division 8--Transitional matters relating to the Taxation Administration Amendment (Disclosure of Information to National Taskforce Morpheus) Regulations 2024

   79.     Disclosure of information to National Taskforce Morpheus  
           SCHEDULE 1 Prescribed forms and notices
           SCHEDULE 2 Scale of expenses