Commonwealth Numbered Regulations

[Index] [Table] [Search] [Search this Regulation] [Notes] [Noteup] [Download] [Related Items] [Help]

TAXATION ADMINISTRATION REGULATIONS 2017 (F2017L01227)


TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name  
   2.      Commencement  
   3.      Authority  
   4.      Schedules  
   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 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  
   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 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  

   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  

   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

   71.     Things done under old regulations  
   72.     Approved forms  
           SCHEDULE 1 Prescribed forms and notices
           SCHEDULE 2 Scale of expenses


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback