Commonwealth Numbered Regulations
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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
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