Commonwealth Numbered Regulations Commonwealth Numbered RegulationsBy His Excellency's Command
Kelly O'Dwyer
Minister for Revenue and Financial Services
Contents
Part 1--Preliminary 1
1............ Name............................................................................................................................. 1
2............ Commencement............................................................................................................. 1
3............ Authority....................................................................................................................... 1
4............ Schedules...................................................................................................................... 1
5............ Definitions..................................................................................................................... 1
Part 2--General administration (not relating to Schedule 1 to the Act) 3
Division 1--Preliminary 3
6............ Interpretation................................................................................................................. 3
Division 2--Prosecutions and offences 4
7............ Certificates--failure to comply with requirements of taxation laws............................... 4
8............ Compliance with taxation law requirements--manner of serving orders....................... 4
9............ Enforcement of orders for payment of amounts to Commissioner................................ 4
10.......... Prosecution of prescribed taxation offences--election to have cases tried in Supreme Court 5
Division 3--Departure from Australia 6
11.......... Departure prohibition orders......................................................................................... 6
12.......... Revocation and variation of departure prohibition orders.............................................. 6
13.......... Departure authorisation certificates................................................................................ 6
Division 4--Service of documents 7
14.......... Service of documents.................................................................................................... 7
15.......... Preferred address for service......................................................................................... 7
16.......... Requirement to maintain a preferred address for service............................................... 8
17.......... Change or withdrawal of preferred address for service................................................. 8
18.......... Substitute preferred address for service......................................................................... 8
19.......... Failure to notify change of address................................................................................ 8
Division 5--Miscellaneous 9
20.......... Payments out of Consolidated Revenue Fund--prescribed provisions......................... 9
21.......... Payment of tax-related liabilities.................................................................................... 9
22.......... When receipts are to be given........................................................................................ 9
23.......... Payment of postage on mail to Commissioner............................................................... 9
24.......... Presumption as to signatures......................................................................................... 9
Part 3--Income tax (Chapter 2 in Schedule 1 to the Act) 11
Division 1--Preliminary 11
25.......... Interpretation............................................................................................................... 11
26.......... Rounding amounts for PAYG withholding................................................................ 11
Division 2--Pay as you go (PAYG) withholding--Payments from which amounts must be withheld 12
Subdivision A--Payments for work or services 12
27.......... Payment under labour hire arrangement, or specified by regulations........................... 12
Subdivision B--Payments where TFN not quoted 12
28.......... Thresholds for withholding on investment payments.................................................. 12
29.......... Distributions of income of closely held trusts--prescribed trusts............................... 13
30.......... Threshold for withholding on net income of closely held trusts.................................. 14
Subdivision C--Payments to foreign residents 14
31.......... Kinds of payments--gaming junkets........................................................................... 14
32.......... Kinds of payments--entertainment or sports activities................................................ 14
33.......... Kinds of payments--construction and related activities............................................... 15
Subdivision D--Distributions of withholding MIT income 15
34.......... Information exchange countries................................................................................... 15
Division 3--Pay as you go (PAYG) withholding--Working out the amount to withhold 18
Subdivision A--Withholding amounts for Subdivision 12-E 18
35.......... Part VA investment payments..................................................................................... 18
36.......... Closely held trust--distribution of income of closely held trust.................................. 18
37.......... Closely held trust--beneficiary is presently entitled to income.................................... 18
38.......... Payment for supply where ABNs not quoted.............................................................. 18
Subdivision B--Withholding amounts for Subdivision 12-F 19
39.......... Application to a part of a dividend............................................................................... 19
40.......... Dividend payments...................................................................................................... 19
41.......... Interest payments......................................................................................................... 19
42.......... Royalty payments........................................................................................................ 19
43.......... Meaning of double tax country.................................................................................... 20
44.......... Meaning of tax sharing country.................................................................................. 20
45.......... Meaning of other party............................................................................................... 20
Subdivision C--Withholding amounts for Subdivisions 12-FA and 12-FAA 21
46.......... Departing Australia superannuation payments............................................................ 21
47.......... Excess untaxed roll-over amounts............................................................................... 21
Subdivision D--Withholding amounts for Subdivision 12-FB 21
48.......... Limits on amounts withheld under this Subdivision.................................................... 21
49.......... Gaming junkets........................................................................................................... 21
50.......... Entertainment or sports activities................................................................................. 21
51.......... Construction and related activities............................................................................... 22
Subdivision E--Withholding amounts for Subdivisions 12-FC and 12-G 22
52.......... Seasonal Labour Mobility Program............................................................................. 22
53.......... Mining payments......................................................................................................... 22
Subdivision F--Declarations 22
54.......... When declarations cease to have effect........................................................................ 22
55.......... Certain Defence Force members taken to have given Medicare levy variation declaration 23
56.......... When new declaration to be given............................................................................... 23
Part 4--Other taxes (Chapter 3 in Schedule 1 to the Act) 24
Division 1--Preliminary 24
57.......... Interpretation............................................................................................................... 24
Division 2--Indirect taxes 25
58.......... Refund scheme--specified kinds of entity.................................................................. 25
59.......... Refund scheme--specified kinds of acquisition.......................................................... 25
60.......... Refund scheme--conditions and limitations................................................................ 25
61.......... Refund scheme--period and manner........................................................................... 26
Part 5--Generic rules (Chapter 4 in Schedule 1 to the Act) 27
Division 1--Preliminary 27
62.......... Interpretation............................................................................................................... 27
Division 2--Estimates of liability 28
63.......... Requirements for statutory declaration or affidavit--prescribed individual for body corporate (Australian government agency)........................................................................................................................ 28
64.......... Requirements for statutory declaration or affidavit--prescribed individual for body politic 28
Part 6--Administration (Chapter 5 in Schedule 1 to the Act) 29
Division 1--Preliminary 29
65.......... Interpretation............................................................................................................... 29
Division 2--The Australian Taxation Office 30
Subdivision A--Powers to obtain information and evidence 30
66.......... Expenses for certain attendances................................................................................. 30
Subdivision B--Confidentiality of taxpayer information 30
67.......... Disclosure for law enforcement and related purposes--prescribed taskforce.............. 30
Division 3--Rulings 31
68.......... Private rulings--amount of charge for valuations and reviews of valuations.............. 31
Division 4--Record-keeping etc. 32
69.......... Reporting to Agriculture Department about Farm Management Deposits................... 32
Division 5--Verification system 33
70.......... Transaction reporting by purchasers............................................................................ 33
Part 7--Transitional matters 35
71.......... Things done under old regulations.............................................................................. 35
72.......... Approved forms.......................................................................................................... 35
Schedule 1--Prescribed forms and notices 36
Form 1--Certificate under subsection 8ZG(2) 36
Form 2--Notice of election to have case tried in Supreme Court 36
Form 3--Departure prohibition order 36
Schedule 2--Scale of expenses 38
1............ Scale of expenses for certain attendances.................................................................... 38
Schedule 3--Repeals 39
Taxation Administration Regulations 1976 39