A New Tax System (Tax Administration) Act 1999 (Cth)

A New Tax System (Tax Administration) Act 1999

Act No. 179 of 1999 as amended

This compilation was prepared on 15 May 2003

[This Act was amended by Act No. 44 of 2000]

[Schedule 3 (item 4) amended subitem 2(4) of Schedule 2

Schedule 3 (item 4) commences on 22 December 1999]

[This Act was amended by Act No. 91 of 2000]

Schedule 2 (item 1A) amended Schedule 2 (subitem 2(3))

Schedule 3 (item 17) repealed Schedule 18 (items 26, 27)

For application see Schedule 3 (item 18)

Schedule 2 (item 1A) commenced on 1 July 2000

Schedule 3 (items 17, 18) commenced on 22 December 1999]

[This Act was amended by Act No. 57 of 2002]

Schedule 12 (item 41) amended Schedule 6 (item 22)

Schedule 12 (item 42) amended Schedule 11 (item 33)

Schedule 12 (item 41) commenced on 22 December 1999

Schedule 12 (item 42) commenced on 1 July 2000]

[This Act was amended by Act No. 30 of 2003]

Schedule 2 (item 90) repealed and substituted Schedule 5

(items 67 and 68)

Schedule 2 (item 90) commenced on 1 July 2000]

Prepared by the Office of Legislative Drafting,

Attorney‑General’s Department, Canberra

Contents

An Act to implement A New Tax System by amending the law about taxation and Australian Business Numbers, and for related purposes

1Short title

This Act may be cited as the A New Tax System (Tax Administration) Act 1999.

2Commencement

(1)
Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Pay As You Go) Act 1999.
(2)
Item 21 of Schedule 12 commences immediately after the commencement of item 1 of Schedule 2.
(3)
Item 3 of Schedule 2 commences immediately after the commencement of item 21 of Schedule 12.
(4)
Schedule 3 commences immediately after the commencement of item 3 of Schedule 2.
(5)
Schedule 4 commences immediately after the commencement of Schedule 3.
(6)
Item 4 of Schedule 2 commences immediately after the commencement of Schedule 4.
(7)
The following provisions commence on the day on which this Act receives the Royal Assent:
(a)
section 1, this section and section 3;
(b)
Part 2 of Schedule 5, and the amendments of the Taxation Administration Act 1953 made by Part 1 of that Schedule;
(c)
items 1 to 22 and 24 of Schedule 6;
(d)
Schedules 7, 8, 9 and 17;
(e)
items 16 and 20 of Schedule 18.
(8)
Items 94 to 102 of Schedule 2 commence immediately after the commencement of the A New Tax System (Indirect Tax Administration) Act 1999.
(9)
The following provisions commence on 1 July 2000:
(a)
the provisions of Schedule 5 (other than Part 2 of that Schedule and the amendments of the Taxation Administration Act 1953 made by Part 1 of that Schedule);
(b)
Schedule 11 (other than item 44).
(10)
If item 4 of Schedule 7 would, apart from this subsection, commence after (or at the same time as) item 10 of Schedule 5 to the Taxation Laws Amendment Act (No. 8) 1999, it is taken to have commenced immediately before the commencement of item 10 of Schedule 5 to that Act. This has effect despite paragraph (7)(d).
(11)
Subsection 2(1A) of the A New Tax System (Pay As You Go) Act 1999 (inserted by item 19 of Schedule 10 to this Act) commences, or is taken to have commenced, at the commencement of section 1 of that Act.
(12)
Schedules 12 (other than item 21) and 15 commence, or are taken to have commenced, at the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
(13)
Items 2, 3 and 4 of Schedule 13 commence immediately after the commencement of item 34 of Schedule 16.
(14)
Items 4, 5, 17, 21 and 32 of Schedule 18 commence, or are taken to have commenced, at the commencement of the A New Tax System (Goods and Services Tax) Act 1999.

3Schedule(s)

Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1—Pay as you go (PAYG) withholding

Part 1Amendment of the Taxation Administration Act 19531

Section 14‑15

Repeal the link note, substitute:

Division 15Working out the amount to withhold

Table of Subdivisions

Guide to Division 15
15‑A Working out how much to withhold
15‑B Withholding schedules and regulations
15‑C Declarations

Guide to Division 15

15‑1What this Division is about

This Division is mainly about how to work out how much an entity must withhold under Division 12.
In most cases, the entity will need to use either the Commissioner’s withholding schedules or the regulations.
The entity will also need to take into account a TFN declaration or declaration under section 15‑50 it has been given because, under the schedules and regulations, the declaration may affect how to calculate the amount to withhold.
This Division also deals with when an individual can make such a declaration (other than a TFN declaration) so as to change the amount that must be withheld from payments to the individual.

Subdivision 15‑A—Working out how much to withhold

Table of sections

15‑10 How much to withhold
15‑15 Variation of amounts required to be withheld

15‑10

How much to withhold

(1)
The amount that Subdivision 12‑B, 12‑C or 12‑D requires to be withheld from a payment is to be worked out under the withholding schedules made under section 15‑25. However, if the regulations prescribe how the amount is to be worked out, then it is to be worked out under the regulations.
Note 1: A TFN declaration, declaration under section 15‑50 or voluntary agreement may affect how much is required to be withheld under the withholding schedules or regulations.
Note 2: The Commissioner may vary an amount required to be withheld. See section 15‑15.
(2)
The amount that Subdivision 12‑E, 12‑F or 12‑G (except one covered by section 12‑325) requires to be withheld from a payment is to be worked out under the regulations.
Note 1: The amount that section 12‑325 requires to be withheld is worked out under that section.
Note 2: The Commissioner may vary an amount required to be withheld. See section 15‑15.
15‑15
Variation of amounts required to be withheld
(1)
The Commissioner may, for the purposes of meeting the special circumstances of a particular case or class of cases, vary the *amount required to be withheld by an entity from a *withholding payment (except a withholding payment covered by section 12‑140 or 12‑145). If the Commissioner does so, the amount is varied accordingly.
Note: Section 12‑140 is about a payment arising from an investment where the recipient does not quote its tax file number (or, in some cases, its ABN). Section 12‑145 is about an investor becoming presently entitled to income of a unit trust.
(2)
The Commissioner’s power to vary an amount includes the power to reduce the amount to nil.
(3)
A variation must be made by a written notice:
(a)
if it applies to a particular entity—that is given to that entity; or
(b)
if it applies to a class of entities—that is given to each of the entities, or a copy of which is published in the Gazette.
Subdivision 15‑B—Withholding schedules and regulations

Table of sections

15‑25 Commissioner’s power to make withholding schedules
15‑30 Matters to be considered when making withholding schedules
15‑35 Regulations about withholding
15‑25
Commissioner’s power to make withholding schedules
(1)
For the purposes of collecting income tax and the other liabilities referred to in paragraphs 11‑1(b) and (c), the Commissioner may make one or more withholding schedules specifying the amounts, formulas and procedures to be used for working out the *amount required to be withheld by an entity from a *withholding payment covered by Subdivision 12‑B, 12‑C or 12‑D.
(2)
A withholding schedule may deal differently with:
(a)
different payments; and
(b)
different circumstances of the recipients of those payments; and
(c)
different periods in respect of which those payments are made.
This subsection does not limit subsection 33(3A) of the Acts Interpretation Act 1901.
(3)
The Commissioner may withdraw a withholding schedule.
(4)
A withholding schedule, or the withdrawal of a withholding schedule:
(a)
only applies if a notice of it is published in the Gazette; and
(b)
only applies in relation to payments made after the day the notice is published, or after such later day as is specified by the Commissioner in the notice.
(5)
The Commissioner must make each withholding schedule publicly available.
15‑30
Matters to be considered when making withholding schedules
The Commissioner musthave regard to the following matters when making a withholding schedule:
(a)
the rates of income tax as specified in the Income Tax Rates Act 1986;
(b)
the rates of Medicare levy as specified in the Medicare Levy Act 1986;
(c)
the rates specified in section 106Q (about repayments of accumulated HEC debts) of the Higher Education Funding Act 1988;
(d)
any prescribed *tax offsets;
(e)
the family tax benefit (within the meaning of the A New Tax System (Family Assistance) Act 1999);
(f)
the periods in respect of which *withholding payments are made;
(g)
any other prescribed matter.

15‑35

Regulations about withholding

(1)
For the purposes of collecting income tax and the other liabilities referred to in section 11‑1, the regulations may specify the amounts, formulas and procedures to be used for working out the *amount required to be withheld by an entity from a *withholding payment covered by Division 12 (except one covered by section 12‑325).
(2)
The regulations may deal differently with:
(a)
different payments; and
(b)
different circumstances of the recipients of those payments; and
(c)
different periods in respect of which those payments are made.
This subsection does not limit subsection 33(3A) of the Acts Interpretation Act 1901.

Subdivision 15‑C—Declarations

Table of sections

15‑50 Declarations

15‑50

Declarations

Declarations about prescribed matters
(1)
An individual who:
(a)
expects to receive a *withholding payment covered by Subdivision 12‑B, 12‑C or 12‑D from an entity; and
(b)
wishes to have a prescribed matter relating to the individual’s income tax or other liability referred to in paragraph 11‑1(b) or (c) taken into account by the entity in working out the *amount required to be withheld from the payment;
may give the entity a declaration about the matter in the *approved form.
When declarations under subsection (1) can’t be given
(2)
The individual cannot give a declaration under subsection (1) unless:
(a)
a *TFN declaration is in effect between the individual and the entity, or a *voluntary agreement covers the payment; and
(b)
if the individual has given another entity a declaration on a prescribed matter—that declaration is not in effect.
Declarations changing information given in TFN declaration
(3)
If:
(a)
an individual has given a *TFN declaration to an entity; and
(b)
the individual made a statement about a prescribed matter in the TFN declaration; and
(c)
the individual’s circumstances change in relation to the matter;
the individual may give the entity a declaration about the matter in the *approved form.
Regulations
(4)
The regulations may prescribe:
(a)
the matters about which a declaration under subsection (1) or (3) may be given; and
(b)
when a declaration under subsection (1) or (3) starts or ceases to be in effect; and
(c)
when a declaration under subsection (1) or (3) is taken to have been given.
(5)
If:
(a)
an individual gives an entity a declaration under subsection (1) or (3) about a matter; and
(b)
the individual’s circumstances change in relation to the matter;
the regulations may also prescribe when the individual must give the entity a new declaration about the matter.

Group heading before section 16‑5 in Schedule 1

Repeal the heading, substitute:

When to withhold

Section 16‑10 in Schedule 1

Repeal the section.

Section 16‑15 in Schedule 1

Repeal the section.

Part 2—Amendment of A New Tax System (Family Assistance) (Administration) Act 1999

Paragraph 10(5)(a)

Omit “an employment”, substitute “a”.

Subparagraph 10(5)(a)(i)

Omit “the Income Tax Regulations”, substitute “section 15‑50 in Schedule 1 to the Taxation Administration Act 1953”.

Part 3—Application and saving

Application of amendments

(1) The amendments made by Part 1 apply in relation to a payment made on or after 1 July 2000.
(2) A declaration under section 15‑50 in Schedule 1 to the Taxation Administration Act 1953 can only be given on or after 1 July 2000.
(3) The amendments made by Part 2 apply to a declaration under section 15‑50 in Schedule 1 to the Taxation Administration Act 1953 that is given, or taken to have been given, on or after 1 July 2000.

Saving of declarations

A declaration that is effective under Subdivision 2 of Division 2 of Part 7 of the Income Tax Regulations 1936 immediately before 1 July 2000 continues to have effect as if it were a declaration under section 15‑50 in Schedule 1 to the Taxation Administration Act 1953 given on 1 July 2000.

Schedule 2Collection and recovery rules

Part 1—Amendment of the Taxation Administration Act 1953

At the end of Schedule 1

Add:
[The next Division is Division 250.]

Part 4‑15Collection and recovery of tax‑related liabilities and other amounts

Division 250—Introduction

Table of Subdivisions

250‑A Guide to Part 4‑15
250‑B Object of this Part

Subdivision 250‑A—Guide to Part 4‑15

250‑1

What this Part is about

This Part deals with the methods by which the Commissioner may collect and recover amounts of taxes and other liabilities.
These rules may affect you if you are liable to pay an amount of a tax‑related liability (see, for example, Division 255). Some of the rules may also affect you because of your relationship with someone else who is liable for such an amount (see Division 260).

Table of sections

250‑5 Some important concepts about tax‑related liabilities
250‑10 Summary of tax‑related liabilities
250‑5
Some important concepts about tax‑related liabilities
(1)
A tax‑related liability may arise for an entity before it becomes due and payable by that entity.
Example: Under Part 2‑5, an entity’s liability to pay a withheld amount may arise before the amount is due and payable.
(2)
For some tax‑related liabilities, an assessment needs to be made before the amount of the relevant liability becomes due and payable.
Example: Under Division 1 of Part VI of the Income Tax Assessment Act 1936, an amount of income tax needs to be assessed before it becomes due and payable.
(3)
An amount of a tax‑related liability may become payable by an entity (for example, when the amount has been assessed) before it is due and payable by that entity.

250‑10

Summary of tax‑related liabilities

(1)
The following table is an index of each tax‑related liability under the Income Tax Assessment Act 1936. The key provision for the liability, as set out in the table, specifies when the liability becomes due and payable.
Note: The Commissioner may vary the time at which the amount becomes due and payable. See Subdivision 255‑B.

Tax‑related liabilities under the Income Tax Assessment Act 1936
Item	Topic	Provision
5	ultimate beneficiary non‑disclosure tax	102UO
10	withholding tax on dividend, interest or royalty	128C(1)
15	special tax payable on dealings by offshore banking units	128NB(3)
20	mining withholding tax	128W(1)
25	untainting tax	160ARDZ
30	franking deficit tax	160ARU(1)
35	franking deficit tax—part year assessment	160ARU(2)
40	deficit deferral tax	160ARUA
45	franking additional tax	160ARV
50	late lodgment penalty	163A(3)
55	income tax, including any liability taken to be income tax for the purposes of section 204	204
60	TFN withholding tax	221YHZW
65	estimate of unremitted amounts	222AGB(2)
70	amount payable under a payment agreement	222ALA
75	penalty under Subdivision B of Part 9	222AOE
80	penalty under Subdivision C of Part 9	222APE
85	penalty for failing to ensure that a company complies with a payment agreement	222AQA
90	family trust distribution tax	271‑75 in Schedule 2F

(2)
The following table is an index of each tax‑related liability under other Acts. The key provision for the liability, as set out in the table, specifies when the liability becomes due and payable.
Note: The Commissioner may vary the time at which the amount becomes due and payable. See Subdivision 255‑B.

Tax‑related liabilities under other legislation
Item	Topic	Provision	Act
5	net amount, including amounts in respect of luxury car tax and wine equalisation tax	33‑5	A New Tax System (Goods and Services Tax) Act 1999
10	amount of GST on importations	33‑15	A New Tax System (Goods and Services Tax) Act 1999
15	amount of luxury car tax on importation	13‑20	A New Tax System (Luxury Car Tax) Act 1999
20	amount of wine tax on customs dealings	23‑5	A New Tax System (Wine Equalisation Tax) Act 1999
25	fringe benefits tax	90(1)	Fringe Benefits Tax Assessment Act 1986
30	additional tax under Part VIII	90(2)	Fringe Benefits Tax Assessment Act 1986
35	fringe benefits tax instalments	103	Fringe Benefits Tax Assessment Act 1986
40	petroleum resource rent tax and additional tax	82	Petroleum Resource Rent Tax Assessment Act 1987
45	petroleum resource rent tax instalments	95	Petroleum Resource Rent Tax Assessment Act 1987
50	superannuation contributions surcharge	15(3)	Superannuation Contributions Tax (Assessment and Collection) Act 1997
55	superannuation contributions surcharge	15(8)	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997
60	superannuation guarantee charge	46	Superannuation Guarantee (Administration) Act 1992
65	additional superannuation guarantee charge	47	Superannuation Guarantee (Administration) Act 1992
70	general interest charge	8AAE	Taxation Administration Act 1953
75	failure to notify penalty	8AAL	Taxation Administration Act 1953
80	late reconciliation statement penalty	8AAR	Taxation Administration Act 1953
85	RBA deficit debt	8AAZH(1)	Taxation Administration Act 1953
90	administrative overpayment made by Commissioner	8AAZN	Taxation Administration Act 1953
95	penalty under Division 4 of Part VI	47	Taxation Administration Act 1953
100	penalty for failure to withhold	16‑30(2) and 16‑40(2) in Schedule 1	Taxation Administration Act 1953
105	payment of withheld amount to Commissioner	16‑75 in Schedule 1	Taxation Administration Act 1953
110	additional withholding tax	16‑200(2) in Schedule 1	Taxation Administration Act 1953
115	quarterly PAYG instalment	45‑60 in Schedule 1	Taxation Administration Act 1953
120	annual PAYG instalment	45‑70 in Schedule 1	Taxation Administration Act 1953
125	general interest charge on shortfall in quarterly instalment worked out on basis of varied rate	45‑230(4) in Schedule 1	Taxation Administration Act 1953
130	general interest charge on shortfall in quarterly instalment worked out on basis of estimated benchmark tax	45‑232 in Schedule 1	Taxation Administration Act 1953
135	general interest charge on shortfall in annual instalment	45‑235(5) in Schedule 1	Taxation Administration Act 1953
140	civil penalty expressed in penalty units	298‑15 in Schedule 1	Taxation Administration Act 1953
145	termination payment surcharge	11(2)	Termination Payments Tax (Assessment and Collection) Act 1997
150	tobacco charge	17(1)	Tobacco Charges Assessment Act 1955
155	additional charge	17(1A)	Tobacco Charges Assessment Act 1955
160	wool tax	36(1)	Wool Tax (Administration) Act 1964
165	additional tax	36(2)	Wool Tax (Administration) Act 1964

Subdivision 250‑B—Object of this Part

250‑25

Object

The object of this Part is to ensure that unpaid amounts of *tax‑related liabilities and other related amounts are collected or recovered in a timely manner.
[The next Division is Division 255.]
Division 255—General rules about collection and recovery

Table of Subdivisions

255‑A Tax‑related liabilities
255‑B Commissioner’s power to vary payment time
255‑C Recovery proceedings

Subdivision 255‑A—Tax‑related liabilities

Table of sections

255‑1 Meaning of tax‑related liability
255‑5 Recovering a tax‑related liability that is due and payable

255‑1

Meaning of tax‑related liability

A tax‑related liability is a pecuniary liability to the Commonwealth arising directly under a *taxation law (including a liability the amount of which is not yet due and payable).
Note 1: See section 250‑10 for an index of tax‑related liabilities.
Note 2: A taxation law, or a provision of it, may be excluded from being applied to this Part. See section 265‑65.
255‑5
Recovering a tax‑related liability that is due and payable

(1)
An amount of a *tax‑related liability that is due and payable:
(a)
is a debt due to the Commonwealth; and
(b)
is payable to the Commissioner.
(2)
The Commissioner, a Second Commissioner or a Deputy Commissioner may sue in his or her official name in a court of competent jurisdiction to recover an amount of a *tax‑related liability that remains unpaid after it has become due and payable.
Note: The tables in section 250‑10 set out each provision that specifies when an amount of a tax‑related liability becomes due and payable. The Commissioner may vary that time under Subdivision 255‑B.
Subdivision 255‑B—Commissioner’s power to vary payment time

Table of sections

255‑10 To defer the payment time
255‑15 To permit payments by instalments
255‑20 To bring forward the payment time in certain cases

255‑10

To defer the payment time

(1)
The Commissioner may, having regard to the circumstances of your particular case, defer the time at which an amount of a *tax‑related liability is, or would become, due and payable by you (whether or not the liability has already arisen). If the Commissioner does so, that time is varied accordingly.
Note: General interest charge or any other relevant penalty, if applicable for any unpaid amount of the liability, will begin to accrue from the time as varied. See, for example, paragraph 204(3)(a) of the Income Tax Assessment Act 1936.
(2)
The Commissioner must do so by written notice given to you.

255‑15

To permit payments by instalments

(1)
The Commissioner may, having regard to the circumstances of your particular case, permit you to pay an amount of a *tax‑related liability by instalments under an *arrangement between you and the Commissioner (whether or not the liability has already arisen).
(2)
The *arrangement does not vary the time at which the amount is due and payable.
Note: Despite an arrangement under this section, any general interest charge or other relevant penalty, if applicable for any unpaid amount of the liability, begins to accrue when the liability is due and payable under the relevant taxation law, or at that time as varied under section 255‑10 or 255‑20.
255‑20
To bring forward the payment time in certain cases
(1)
If the Commissioner reasonably believes that you may leave Australia before the time at which an amount of a *tax‑related liability becomes due and payable by you, the Commissioner may bring that time forward. If the Commissioner does so, that time is varied accordingly.
Note: General interest charge or any other relevant penalty, if applicable for any unpaid amount of the liability, will begin to accrue from the time as varied. See, for example, paragraph 204(3)(a) of the Income Tax Assessment Act 1936.
(2)
The Commissioner must do so by written notice given to you.

Subdivision 255‑C—Recovery proceedings

Guide to Subdivision 255‑C

255‑35

What this Subdivision is about

This Subdivision deals with procedural and evidentiary matters relating to proceedings to recover an amount of a tax‑related liability.

Table of sections

Operative provisions
255‑40 Service of documents if person absent from Australia or cannot be found
255‑45 Evidentiary certificate
255‑50 Certain statements or averments
255‑55 Evidence by affidavit
[This is the end of the Guide.]

Operative provisions

255‑40
Service of documents if person absent from Australia or cannot be found
(1)
This section applies if a document needs to be served on a person in respect of a proceeding to recover an amount of a *tax‑related liability, and the Commissioner, after making reasonable inquiries, is satisfied that:
(a)
the person is absent from Australia and does not have any agent in Australia on whom the document can be served; or
(b)
the person cannot be found.
(2)
The Commissioner may, without the court’s leave, serve the document by posting it, or a sealed copy of it, in a letter addressed to the person at any Australian address of the person (including the person’s Australian place of business or residence) that is last known to the Commissioner.

255‑45

Evidentiary certificate

(1)
A certificate:
(a)
stating one or more of the matters covered by subsection (2); and
(b)
signed by the Commissioner, a Second Commissioner or a Deputy Commissioner;
is prima facie evidence of the matter or matters in a proceeding to recover an amount of a *tax‑related liability.
(2)
A certificate may state:
(a)
that a person named in the certificate has a *tax‑related liability; or
(b)
that an *assessment relating to a tax‑related liability has been made, or is taken to have been made, under a *taxation law; or
(c)
that notice of an assessment, or any other notice required to be served on a person in respect of an amount of a tax‑related liability, was, or is taken to have been, served on the person under a *taxation law; or
(d)
that the particulars of a notice covered by paragraph (c) are as stated in the certificate; or
(e)
that a sum specified in the certificate is, as at the date specified in the certificate, a debt due and payable by a person to the Commonwealth.

255‑50

Certain statements or averments

(1)
In a proceeding to recover an amount of a *tax‑related liability, a statement or averment about a matter in the plaintiff’s complaint, claim or declaration is prima facie evidence of the matter.
(2)
This section applies even if the matter is a mixed question of law and fact. However, the statement or averment is prima facie evidence of the fact only.
(3)
This section applies even if evidence is given in support or rebuttal of the matter or of any other matter.
(4)
Any evidence given in support or rebuttal of the matter stated or averred must be considered on its merits. This section does not increase or diminish the credibility or probative value of the evidence.
(5)
This section does not lessen or affect any onus of proof otherwise falling on a defendant.

255‑55

Evidence by affidavit

In a proceeding to recover an amount of a *tax‑related liability:
(a)
a person may give evidence by affidavit; and
(b)
the court may require the person to attend before it:
(i)
to be cross‑examined on that evidence; or
(ii)
to give other evidence relating to the proceedings.
[The next Division is Division 260.]
Division 260—Special rules about collection and recovery

Table of Subdivisions

Guide to Division 260
260‑A From third party
260‑B From liquidator
260‑C From receiver
260‑D From agent winding up business for non‑resident principal
260‑E From deceased person’s estate

Guide to Division 260

260‑1

What this Division is about

This Division deals with the collection and recovery of an amount from a person who is not personally liable to pay that amount. Apart from Subdivision 260‑A, which covers a wider range of amounts, this Division primarily deals with amounts of tax‑related liabilities.

Subdivision 260‑A—From third party

Table of sections

260‑5 Commissioner may collect amounts from third party
260‑10 Notice to Commonwealth, State or Territory
260‑15 Indemnity
260‑20 Offence
260‑5
Commissioner may collect amounts from third party
Amount recoverable under this Subdivision
(1)
This Subdivision applies if any of the following amounts (the debt) is payable to the Commonwealth by an entity (the debtor) (whether or not the debt has become due and payable):
(a)
an amount of a *tax‑related liability;
(b)
a judgment debt for a *tax‑related liability;
(c)
costs for such a judgment debt;
(d)
an amount that a court has ordered the debtor to pay to the Commissioner following the debtor’s conviction for an offence against a *taxation law.
Commissioner may give notice to an entity
(2)
The Commissioner may give a written notice to an entity (the third party) under this section if the third party owes or may later owe money to the debtor.
Third party regarded as owing money in these circumstances
(3)
The third party is taken to owe money (the available money) to the debtor if the third party:
(a)
is an entity by whom the money is due or accruing to the debtor; or
(b)
holds the money for or on account of the debtor; or
(c)
holds the money on account of some other entity for payment to the debtor; or
(d)
has authority from some other entity to pay the money to the debtor.
The third party is so taken to owe the money to the debtor even if:
(e)
the money is not due, or is not so held, or payable under the authority, unless a condition is fulfilled; and
(f)
the condition has not been fulfilled.
How much is payable under the notice
(4)
A notice under this section must:
(a)
require the third party to pay to the Commissioner the lesser of, or a specified amount not exceeding the lesser of:
(i)
the debt; or
(ii)
the available money; or
(b)
if there will be amounts of the available money from time to time—require the third party to pay to the Commissioner a specified amount, or a specified percentage, of each amount of the available money, until the debt is satisfied.
When amount must be paid
(5)
The notice must require the third party to pay an amount under paragraph (4)(a), or each amount under paragraph (4)(b):
(a)
immediately after; or
(b)
at or within a specified time after;
the amount of the available money concerned becomes an amount owing to the debtor.
Debtor must be notified
(6)
The Commissioner must send a copy of the notice to the debtor.
Setting‑off amounts
(7)
If an entity other than the third party has paid an amount to the Commissioner that satisfies all or part of the debt:
(a)
the Commissioner must notify the third party of that fact; and
(b)
any amount that the third party is required to pay under the notice is reduced by the amount so paid.

260‑10

Notice to Commonwealth, State or Territory

If the third party is the Commonwealth, a State or a Territory, the Commissioner may give the notice to a person who:
(a)
is employed by the Commonwealth, or by the State or Territory (as appropriate); and
(b)
has the duty of disbursing public money under a law of the Commonwealth, or of the State or Territory (as appropriate).

260‑15

Indemnity

An amount that the third party pays to the Commissioner under this Subdivision is taken to have been authorised by:
(a)
the debtor; and
(b)
any other person who is entitled to all or a part of the amount;
and the third party is indemnified for the payment.

260‑20

Offence

(1)
The third party must not fail to comply with the Commissioner’s notice.
Penalty: 20 penalty units
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
(2)
The court may, in addition to imposing a penalty on a person convicted of an offence against subsection (1) in relation to failing to pay an amount under the notice, order the person to pay to the Commissioner an amount not exceeding that amount.

Subdivision 260‑B—From liquidator

Table of sections

260‑40 Subdivision does not apply to superannuation guarantee charge
260‑45 Liquidator’s obligation
260‑50 Offence
260‑55 Joint liability of 2 or more liquidators
260‑60 Liquidator’s other obligation or liability
260‑40
Subdivision does not apply to superannuation guarantee charge
This Subdivision does not apply to a *tax‑related liability that is superannuation guarantee charge imposed by the Superannuation Guarantee Charge Act 1992.

260‑45

Liquidator’s obligation

(1)
This Subdivision applies to a person who becomes a liquidator of a company.
(2)
Within 14 days after becoming liquidator, the liquidator must give written notice of that fact to the Commissioner.
(3)
The Commissioner must, as soon as practicable, notify the liquidator of the amount (the notified amount) that the Commissioner considers is enough to discharge any *outstanding tax‑related liabilities that the company has when the notice is given.
(4)
The liquidator must not, without the Commissioner’s permission, part with any of the company’s assets before receiving the Commissioner’s notice.
(5)
However, subsection (4) does not prevent the liquidator from parting with the company’s assets to pay debts of the company not covered by either of the following paragraphs:
(a)
the *outstanding tax‑related liabilities;
(b)
any debts of the company which:
(i)
are unsecured; and
(ii)
are not required, by an *Australian law, to be paid in priority to some or all of the other debts of the company.
(6)
After receiving the Commissioner’s notice, the liquidator must set aside, out of the assets available for paying amounts covered by paragraph (5)(a) or (b) (the ordinary debts), assets with a value calculated using the following formula:
where:
amount of remaining ordinary debts means the sum of the company’s ordinary debts other than the *outstanding tax‑related liabilities.
(7)
The liquidator must, in his or her capacity as liquidator, discharge the *outstanding tax‑related liabilities, to the extent of the value of the assets that the liquidator is required to set aside.
(8)
The liquidator is personally liable to discharge the liabilities, to the extent of that value, if the liquidator contravenes this section.

260‑50

Offence

The liquidator must not fail to comply with subsection 260‑45(2), (4), (5), (6) or (7).
Penalty: 10 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

260‑55

Joint liability of 2 or more liquidators

If there are 2 or more persons who become liquidators of the company, the obligations and liabilities under this Subdivision:
(a)
apply to all the liquidators; but
(b)
may be discharged by any of them.

260‑60

Liquidator’s other obligation or liability

This Subdivision does not reduce any obligation or liability of a liquidator arising elsewhere.

Subdivision 260‑C—From receiver

Table of sections

260‑75 Receiver’s obligation
260‑80 Offence
260‑85 Joint liability of 2 or more receivers
260‑90 Receiver’s other obligation or liability

260‑75

Receiver’s obligation

(1)
This Subdivision applies to a person (the receiver) who, in the capacity of receiver, or of receiver and manager, takes possession of a company’s assets for the company’s debenture holders.
(2)
Within 14 days after taking possession of the assets, the receiver must give written notice of that fact to the Commissioner.
(3)
The Commissioner must, as soon as practicable, notify the receiver of the amount (the notified amount) that the Commissioner considers is enough to discharge any *outstanding tax‑related liabilities that the company has when the notice is given.
(4)
The receiver must not, without the Commissioner’s permission, part with any of the company’s assets before receiving the Commissioner’s notice.
(5)
However, subsection (4) does not prevent the receiver from parting with the company’s assets to pay debts of the company not covered by either of the following paragraphs:
(a)
the *outstanding tax‑related liabilities;
(b)
any debts of the company which:
(i)
are unsecured; and
(ii)
are not required, by an *Australian law, to be paid in priority to some or all of the other debts of the company.
(6)
After receiving the Commissioner’s notice, the receiver must set aside, out of the assets available for paying amounts covered by paragraph (5)(a) or (b) (the ordinary debts), assets with a value calculated using the following formula:
where:
amount of remaining ordinary debts means the sum of the company’s ordinary debts other than the *outstanding tax‑related liabilities.
(7)
The receiver must, in his or her capacity as receiver, or as receiver and manager, discharge the *outstanding tax‑related liabilities, to the extent of the value of the assets that the receiver is required to set aside.
(8)
The receiver is personally liable to discharge the liabilities, to the extent of that value, if the receiver contravenes this section.

260‑80

Offence

The receiver must not fail to comply with subsection 260‑75(2), (4), (5), (6) or (7).
Penalty: 10 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

260‑85

Joint liability of 2 or more receivers

If 2 or more persons (the receivers) take possession of a company’s assets, for the company’s debenture holders, in the capacity of receiver, or of receiver and manager, the obligations and liabilities under this Subdivision apply to:
(a)
all the receivers; but
(b)
may be discharged by any of them.

260‑90

Receiver’s other obligation or liability

This Subdivision does not reduce any obligation or liability of the receiver or receivers arising elsewhere.
Subdivision 260‑D—From agent winding up business for non‑resident principal

Table of sections

260‑105 Obligation of agent winding up business for non‑resident principal
260‑110 Offence
260‑115 Joint liability of 2 or more agents
260‑120 Agent’s other obligation or liability
260‑105
Obligation of agent winding up business for non‑resident principal
(1)
This Subdivision applies to an agent whose principal:
(a)
is not an Australian resident; and
(b)
has instructed the agent to wind up so much of the principal’s business as is carried on in Australia.
(2)
Within 14 days after receiving the instructions, the agent must give written notice of that fact to the Commissioner.
(3)
The Commissioner must, as soon as practicable after receiving the notice, notify the agent of the amount (the notified amount) that the Commissioner considers is enough to discharge any *outstanding tax‑related liabilities that the principal has when the notice is given.
(4)
Before receiving the Commissioner’s notice, the agent must not, without the Commissioner’s permission, part with any of the principal’s assets that are available for discharging the *outstanding tax‑related liabilities.
(5)
After receiving the notice, the agent must set aside:
(a)
out of the assets available for discharging the *outstanding tax‑related liabilities, assets to the value of the notified amount; or
(b)
all of the assets so available, if their value is less than the notified amount.
(6)
The agent must, in that capacity, discharge the *outstanding tax‑related liabilities, to the extent of the value of the assets that the agent is required to set aside.
(7)
The agent is personally liable to discharge the liabilities, to the extent of that value, if the agent contravenes this section.

260‑110

Offence

A person must not fail to comply with subsection 260‑105(2), (4), (5) or (6).
Penalty: 10 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for the current value of penalty units.

260‑115

Joint liability of 2 or more agents

If 2 or more agents are jointly instructed by the principal to wind up the business, the obligations and liabilities under this Subdivision:
(a)
apply to all the agents; but
(b)
may be discharged by any of them.

260‑120

Agent’s other obligation or liability

This Subdivision does not reduce any obligation or liability of the agent or agents arising elsewhere.

Subdivision 260‑E—From deceased person’s estate

Table of sections

260‑140 Administered estate
260‑145 Unadministered estate
260‑150 Commissioner may authorise amount to be recovered

260‑140

Administered estate

(1)
This section applies if:
(a)
a person has an *outstanding tax‑related liability when the person dies; and
(b)
either of the following is granted after the death:
(i)
probate of the person’s will;
(ii)
letters of administration of the person’s estate.
(2)
The Commissioner may, in respect of the liability, deal with the trustee of the deceased person’s estate as if:
(a)
the deceased person were still alive; and
(b)
the trustee were the deceased person.
(3)
Without limiting subsection (2), the trustee must:
(a)
provide any returns and other information that the deceased person was liable to provide, or would have been liable to provide if he or she were still alive; and
(b)
provide any additional returns or other information relating to the liability that the Commissioner requires; and
(c)
in the trustee’s representative capacity, discharge the liability and any penalty imposed in respect of the liability under a *taxation law (including any *general interest charge) for which the deceased person would be liable if he or she were still alive.

(4)
If:
(a)
the amount of the liability requires an *assessment under a *taxation law but the assessment has not been made; and
(b)
the trustee fails to provide a return or other information in relation to assessing that amount as required by the Commissioner;
the Commissioner may assess that amount. If the Commissioner does so, the assessment has the same effect as if it were made under that taxation law.
(5)
A trustee who is dissatisfied with an *assessment under subsection (4) may object in the manner set out in Part IVC.
(6)
Part IVC applies in relation to the objection as if the trustee were the deceased person.

260‑145

Unadministered estate

(1)
This section applies if neither of the following is granted within 6 months after a person’s death:
(a)
probate of the person’s will;
(b)
letters of administration of the person’s estate.
(2)
The Commissioner may determine the total amount of *outstanding tax‑related liabilities that the person had at the time of death.
(3)
The Commissioner must publish notice of the determination twice in a daily newspaper circulating in the State or Territory in which the person resided at the time of death.
(4)
A notice of the determination is conclusive evidence of the *outstanding tax‑related liabilities, unless the determination is amended.
(5)
A person who is dissatisfied with the determination may object in the manner set out in Part IVC if the person:
(a)
claims an interest in the estate; or
(b)
is granted probate of the deceased person’s will or letters of administration of the estate.
(6)
Part IVC applies in relation to the objection as if the person making it were the deceased person.
260‑150
Commissioner may authorise amount to be recovered
(1)
The Commissioner may, in writing, authorise a person (the authorised person) who is:
(a)
a member or a special member of the Australian Federal Police; or
(b)
a member of the police force of a State or Territory; or
(c)
any other person;
to recover:
(d)
the total amount of the *outstanding tax‑related liabilities of a deceased person as determined under section 260‑145 (about unadministered estates); and
(e)
any reasonable costs incurred by the authorised person in recovering that amount;
by seizing and disposing of any property of the deceased person.
(2)
The authorised person may seize and dispose of the property as prescribed by the regulations.
[The next Division is Division 265.]

Division 265—Other matters

Table of Subdivisions

265‑A Right of person to seek recovery or contribution
265‑B Application of laws
Subdivision 265‑A—Right of person to seek recovery or contribution

Guide to Subdivision 265‑A

265‑35

What this Subdivision is about

This Division deals with a person’s right to recover from another person an amount paid in discharge of a tax‑related liability if:
• the person has paid the amount for or on behalf of the other person;
• the persons are jointly liable to pay the amount.

Table of sections

Operative provisions
265‑40 Right of recovery if another person is liable
265‑45 Right of contribution if persons are jointly liable
[This is the end of the Guide.]

Operative provisions

265‑40
Right of recovery if another person is liable
A person who has paid an amount of a *tax‑related liability for or on behalf of another person may:
(a)
recover that amount from the other person as a debt (together with the costs of recovery) in a court of competent jurisdiction; or
(b)
retain or deduct the amount out of money held by the person that belongs to, or is payable to, the other person.
265‑45
Right of contribution if persons are jointly liable
(1)
If 2 or more persons are jointly liable to pay an amount of a *tax‑related liability, they are each liable for the whole of the amount.
(2)
If one of the persons has paid an amount of the liability, the person may recover in a court of competent jurisdiction, as a debt, from another of those persons:
(a)
an amount equal to so much of the amount paid; and
(b)
an amount equal to so much of the costs of recovery under this section;
as the court considers just and equitable.

Subdivision 265‑B—Application of laws

Table of sections

265‑65 Non‑application of certain taxation laws
265‑70 Application of the Criminal Code

265‑65

Non‑application of certain taxation laws

This Part does not apply in relation to a *taxation law, or a provision of a taxation law, that is prescribed by the regulations.

265‑70

Application of the Criminal Code

The Criminal Code applies to all offences against this Part.
2
Application of Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953
(1) Section 255‑5 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to an amount of a tax‑related liability that becomes due and payable on or after 1 July 2000.
(2) Subdivision 255‑B in Schedule 1 to the Taxation Administration Act 1953 applies in relation to any tax‑related liability (whether arising before, on or after 1 July 2000).
(3) Subdivision 255‑C in Schedule 1 to the Taxation Administration Act 1953 applies in relation to:
(a)
a proceeding commenced on or after 1 July 2000 under section 255‑5 in that Schedule; and
(b)
a proceeding to recover an amount of a tax‑related liability if it commenced before 1 July 2000 and is continuing on or after that day, as if it were a proceeding commenced under that section; and
(c)
a proceeding to recover an amount of a tax‑related liability that became due and payable before 1 July 2000 if the proceeding commences on or after that day, as if it were a proceeding commenced under that section.
(4) Subdivision 260‑A in Schedule 1 to the Taxation Administration Act 1953 applies in relation to any debt (whether payable before, on or after 1 July 2000).
(4A) Despite subitems (2), (3) and (4), nothing can be done under Subdivision 255‑B, 255‑C or 260‑A in Schedule 1 to the Taxation Administration Act 1953 before 1 July 2000.
(5) Subdivision 260‑B in Schedule 1 to the Taxation Administration Act 1953 applies in relation to a person who becomes a liquidator on or after 1 July 2000 (whether the outstanding tax‑related liabilities concerned arise before, on or after that day).
(6) Subdivision 260‑C in Schedule 1 to the Taxation Administration Act 1953 applies in relation to a receiver, or receiver and manager, who takes possession of a company’s assets on or after 1 July 2000 (whether the outstanding tax‑related liabilities concerned arise before, on or after that day).
(7) Subdivision 260‑D in Schedule 1 to the Taxation Administration Act 1953 applies in relation to an agent who is instructed, on or after 1 July 2000, to wind‑up the principal’s business in Australia (whether the outstanding tax‑related liabilities concerned arise before, on or after that day).
(8) Subdivision 260‑E in Schedule 1 to the Taxation Administration Act 1953 applies in relation to a person who dies on or after 1 July 2000 (whether the outstanding tax‑related liabilities concerned arise before, on or after that day).
(9) Section 265‑40 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to an amount of a tax‑related liability that is paid on or after 1 July 2000 (whether the liability concerned arises before, on or after that day).
(10) Section 265‑45 in Schedule 1 to the Taxation Administration Act 1953 applies in relation to any tax‑related liability arising on or after 1 July 2000.

At the end of Schedule 1

Add:
[The next Division is Division 353.]

Part 5‑1—The Australian Taxation Office

Division 353—Powers to obtain information and evidence

353‑10

Commissioner’s power

(1)
The Commissioner may by notice in writing require any person:
(a)
to give information to the Commissioner covering any matters relevant to the administration or operation of this Schedule; and
(b)
to attend and to give evidence before the Commissioner or an officer authorised by the Commissioner covering any matters relevant to the administration or operation of this Schedule; and
(c)
to produce any documents in the person’s custody or under the person’s control that relate to these matters.
(2)
The Commissioner may require the information or evidence:
(a)
to be given on oath; and
(b)
to be given orally or in writing.
For that purpose, the Commissioner or the officer may administer an oath.
(3)
The regulations may prescribe scales of expenses to be allowed to persons required to attend before the Commissioner or the officer.

At the end of Schedule 1

Add:
[The next Division is Division 444.]
Part 5‑45—Application of taxation laws to certain entities

Division 444—Entities that are not legal persons

Table of sections

444‑5 Partnerships
444‑10 Unincorporated companies
444‑15 Superannuation funds

444‑5

Partnerships

(1)
This Schedule applies to a partnership as if the partnership were a person, but with the changes set out in this section.
(2)
An obligation that this Schedule would otherwise impose on the partnership:
(a)
is imposed instead on each partner; but
(b)
may be discharged by any of the partners.
(3)
The partners are jointly and severally liable to pay an amount that would otherwise be payable by the partnership under this Schedule.

444‑10

Unincorporated companies

An obligation that this Schedule would otherwise impose on a company that is not incorporated:
(a)
is imposed instead on each member of the company’s committee of management; but
(b)
may be discharged by any of those members.

444‑15

Superannuation funds

If a *superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if:
(a)
the person who manages the fund were the trustee of the fund; or
(b)
each of the persons who manage the fund were a trustee of the fund.
Note: The trustee of a superannuation fund is an entity. See subsection 960‑100(2) of the Income Tax Assessment Act 1997.

Part 2—Consequential amendment of Acts

A New Tax System (Goods and Services Tax) Act 1999

Section 33‑1 (before the note)

Insert:
For provisions about collection and recovery of GST, see
Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953 and Division 3 of Part VI of that Act.

Section 33‑20

Repeal the section.

Section 33‑25

Repeal the section.

Section 33‑30

Repeal the section.

Fringe Benefits Tax Assessment Act 1986

At the end of subsection 90(2)

Add:
Note: For provisions about collection and recovery of tax and additional tax, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

Section 91

Repeal the section.

Section 92

Repeal the section.

Section 94

Repeal the section.

Section 95

Repeal the section.

Section 96

Repeal the section.

Section 97

Repeal the section.

Section 98

Repeal the section.

Section 99

Repeal the section.

Section 130

Repeal the section.

Section 131

Repeal the section.

Income Tax Assessment Act 1936

At the end of section 102UO

Add:
Application
(4)
Subsections (2) and (3) do not apply in relation to any ultimate beneficiary non‑disclosure tax that becomes due and payable on or after 1 July 2000.
Note: For provisions about collection and recovery of ultimate beneficiary non‑disclosure tax and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 128C

Add:
Application
(9)
Subsections (2) and (5) do not apply in relation to any withholding tax that becomes due and payable on or after 1 July 2000.
Note: For provisions about collection and recovery of withholding tax and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 128W

Add:
Application
(7)
Subsections (2) and (3) do not apply in relation to any mining withholding tax that becomes due and payable on or after 1 July 2000.
Note: For provisions about collection and recovery of mining withholding tax and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 205

Add:
Application
(3)
The Commissioner must not exercise his or her power under this section (including the extended operation that this section has because of any other provision of this Act) on or after 1 July 2000.
Example: Subsection 163A(8) provides for an extended operation of this section in respect of a penalty under section 163A. The Commissioner therefore must not exercise his or her power under this section because of that extended operation on or after 1 July 2000.
Note: For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about the variation of the time for paying an amount), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 206

Add:
Application
(3)
The Commissioner must not exercise his or her power under this section (including the extended operation that this section has because of any other provision of this Act) on or after 1 July 2000.
Example: Subsection 163A(8) provides for an extended operation of this section in respect of a penalty under section 163A. The Commissioner therefore must not exercise his or her power under this section because of that extended operation on or after 1 July 2000.
Note: For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about the variation of the time for paying an amount), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 208

Add:
Application
(3)
This section does not apply in relation to:
(a)
income tax that becomes due and payable on or after 1 July 2000; or
(b)
any other amount that becomes due and payable on or after that day, and that is taken to be income tax for the purposes of this section because of any other provision of this Act.
Example: Subsection 160ARW(1) provides that in section 208 income tax includes franking deficit tax, deficit deferral tax and franking additional tax. This section therefore does not apply in relation to any franking deficit tax, deficit deferral tax or franking additional tax that becomes due and payable on or after 1 July 2000.
Note: For provisions about collection and recovery of income tax and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 209

Add:
Application
(3)
This section does not apply in relation to:
(a)
any tax that becomes due and payable on or after 1 July 2000; or
(b)
any other amount that becomes due and payable on or after that day, and that is taken to be tax for the purposes of this section because of any other provision of this Act.
Example: Subsection 160ARW(1) provides that in section 209 tax includes franking deficit tax, deficit deferral tax and franking additional tax. This section therefore does not apply in relation to any franking deficit tax, deficit deferral tax or franking additional tax that becomes due and payable on or after 1 July 2000.
Note: For provisions about collection and recovery of tax and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 214

Add:
Application
(3)
A process must not be served under this section (including the extended operation that this section has because of any other provision of this Act) on or after 1 July 2000.
Example: Subsection 163A(8) provides for an extended operation of this section in respect of a penalty under section 163A. A process therefore must not be served on or after 1 July 2000 under this section because of that extended operation.
Note: For provisions about collection and recovery of income tax and other amounts on or after 1 July 2000 (including provisions about substituted service), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 215

Add:
Application
(7)
This section (including the extended operation that this section has because of any other provision of this Act) does not apply in relation to:
(a)
a person who, on or after 1 July 2000, becomes the liquidator of a company; or
(b)
a person who, on or after 1 July 2000, takes possession of assets of a company as a receiver for any debenture holders of the company; or
(c)
an agent who, on or after 1 July 2000, is instructed to wind up the principal’s business or realise the principal’s assets.
Example: Subsection 163A(8) provides for an extended operation of this section in respect of a penalty under section 163A. However, despite that extended operation, this section does not apply in relation to a person mentioned in a paragraph of subsection (7).
Note: For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about liquidators, receivers and agents), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 216

Add:
Application
(4)
This section (including the extended operation that this section has because of any other provision of this Act) does not apply in relation to a person who dies on or after 1 July 2000.
Example: Subsection 163A(8) provides for an extended operation of this section in respect of a penalty under section 163A. However, despite that extended operation, this section does not apply in relation to a person who dies on or after 1 July 2000.
Note: For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about the estate of a deceased taxpayer), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 218

Add:
Application
(8)
The Commissioner must not issue a notice under this section (including the extended operation that this section has because of any other provision of this Act) on or after 1 July 2000.
Example: Subsection 160ARW(1) provides for an extended operation of this section in respect of franking deficit tax, deficit deferral tax or franking additional tax. The Commissioner therefore must not exercise his or her power under this section because of that extended operation on or after 1 July 2000.
Note: For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions on collecting an amount from a third person), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 220

Add:
Application
(9)
This section does not apply in relation to a person who dies on or after 1 July 2000.
Note: For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about the estate of a deceased taxpayer), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 220AAH

Add:
Application
(2)
The Commissioner must not exercise his or her power under paragraph (1)(a) on or after 1 July 2000.
Note: For provisions about collection and recovery of amounts on or after 1 July 2000 (including provisions about the extension of the time for paying an amount), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 220AAP

Add:
Application
(2)
The Commissioner must not exercise his or her power under paragraph (1)(a) on or after 1 July 2000.
Note: For provisions about collection and recovery of amounts on or after 1 July 2000 (including provisions about the extension of the time for paying an amount), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 220AAU

Add:
Application
(2)
The Commissioner must not exercise his or her power under paragraph (1)(a) on or after 1 July 2000.
Note: For provisions about collection and recovery of amounts on or after 1 July 2000 (including provisions about the extension of time for paying an amount), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 220AAZA

Add:
Application
(12)
This section applies or has effect as follows:
(a)
subsections (2), (3) and (4) do not apply in relation to a recoverable amount that becomes due and payable on or after 1 July 2000;
(b)
an averment must not be made because of subsection (6) on or after 1 July 2000;
(c)
a certificate must not be made under subsection (7) on or after 1 July 2000.
Note: For provisions about collection and recovery of recoverable amounts and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 220AY

Add:
Application
(8)
This section applies or has effect as follows:
(a)
subsections (2), (3) and (4) do not apply in relation to a recoverable amount that becomes due and payable on or after 1 July 2000;
(b)
an averment must not be made because of subsection (6) on or after 1 July 2000;
(c)
a certificate must not be made under subsection (7) on or after 1 July 2000.
Note: For provisions about collection and recovery of recoverable amounts and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

After subsection 221R(1)

Insert:
Application
(1A)
Subsection (1) does not apply in relation to an amount that becomes due and payable on or after 1 July 2000.
Note: For provisions about collection and recovery of amounts payable under this Division and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 221YHN

Add:
Application
(3)
This section applies or has effect as follows:
(a)
subsection (1), to the extent of its operation apart from paragraph (1)(b), does not apply in relation to an amount that becomes due and payable on or after 1 July 2000;
(b)
an averment must not be made because of the operation of subsection (2) on or after 1 July 2000.
Note: For provisions about collection and recovery of amounts payable under this Division and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

After subsection 221YHZD(1AA)

Insert:
Application
(1AAA)
The Commissioner must not exercise his or her power under subsection (1AA) on or after 1 July 2000.
Note: For provisions about collection and recovery of amounts on or after 1 July 2000 (including provisions about the variation of the time for paying an amount), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 221YHZJ

Add:
Application
(7)
This section applies or has effect as follows:
(a)
subsection (1), to the extent of its operation apart from paragraph (1)(b), does not apply in relation to an amount that becomes due and payable on or after 1 July 2000;
(b)
an averment must not be made because of the operation of subsection (2) on or after 1 July 2000.
Note: For provisions about collection and recovery of amounts payable under this Division and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 221YR

Add:
Application
(6)
This section applies or has effect as follows:
(a)
subsection (1), to the extent of its operation apart from paragraph (1)(b), does not apply in relation to an amount that becomes due and payable on or after 1 July 2000;
(b)
an averment must not be made because of the operation of subsection (2) on or after 1 July 2000.
Note: For provisions about collection and recovery of amounts payable under this Division and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 221ZE

Add:
Application
(3)
This section applies or has effect as follows:
(a)
subsection (1), to the extent of its operation apart from paragraph (1)(b), does not apply in relation to an amount that becomes due and payable on or after 1 July 2000;
(b)
an averment must not be made because of the operation of subsection (2) on or after 1 July 2000.
Note: For provisions about collection and recovery of amounts payable under this Division and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 221ZR

Add:
Application
(3)
This section applies or has effect as follows:
(a)
subsection (1), to the extent of its operation apart from paragraph (1)(b), does not apply in relation to an amount that becomes due and payable on or after 1 July 2000;
(b)
an averment must not be made because of the operation of subsection (2) on or after 1 July 2000.
Note: For provisions about collection and recovery of amounts payable under this Division and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 258

Add:
Application
(3)
This section does not apply in relation to:
(a)
tax paid on or after 1 July 2000; or
(b)
any other amount paid on or after 1 July 2000, and that is taken to be tax for the purposes of this section because of any other provision of this Act.
Example: Subsection 163A(8) provides that in section 258 tax includes a penalty under section 163A. This section therefore does not apply in relation to such a penalty that is paid on or after 1 July 2000.
Note: For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about recovery of tax paid on behalf of another person), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 259

Add:
Application
(3)
This section does not apply in relation to:
(a)
a liability for tax that arises on or after 1 July 2000; or
(b)
any other amount of liability that arises on or after that day, and that is taken to be tax for the purposes of this section because of any other provision of this Act.
Example: Subsection 163A(8) provides that in section 259 tax includes a penalty under section 163A. This section therefore does not apply in relation to such a penalty that arises on or after 1 July 2000.
Note: For provisions about collection and recovery of tax and other amounts on or after 1 July 2000 (including provisions about contribution from joint‑taxpayers), see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 271‑75 in Schedule 2F

Add:
Application
(5)
Subsection (4) does not apply in relation to any family trust distribution tax that becomes due and payable on or after 1 July 2000.
Note: For provisions about collection and recovery of family trust distribution tax and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 271‑85 in Schedule 2F

Add:
Application
(2)
Subsection (1) does not apply in relation to any family trust distribution tax or additional tax that becomes due and payable on or after 1 July 2000.
Note: For provisions about collection and recovery of family trust distribution tax, additional tax and other amounts on or after 1 July 2000, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

Petroleum Resource Rent Tax Assessment Act 1987

At the end of subsection 82(2)

Add:
Note: For provisions about collection and recovery of tax and additional tax, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

Section 83

Repeal the section.

Section 84

Repeal the section.

Section 86

Repeal the section.

Section 87

Repeal the section.

Section 88

Repeal the section.

Section 89

Repeal the section.

Section 90

Repeal the section.

Section 91

Repeal the section.

Section 110

Repeal the section.

Section 111

Repeal the section.

Sales Tax Assessment Act 1992

Section 65

Repeal the section.

Section 66

Repeal the section.

Section 69

Repeal the section.

Section 70

Repeal the section.

Section 71

Repeal the section.

Section 72

Repeal the section.

Section 73

Repeal the section.

Section 74

Repeal the section.

Section 75

Repeal the section.

Section 123

Repeal the section.

Section 124

Repeal the section.

Superannuation Contributions Tax (Assessment and Collection) Act 1997

Section 26

Repeal the section.

Section 27

Repeal the section.

Section 40A

Repeal the section.

Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

Section 22

Repeal the section.

Section 23

Repeal the section.

Section 35

Repeal the section.

Superannuation Guarantee (Administration) Act 1992

At the end of section 46

Add:
Note: For provisions about collection and recovery of superannuation guarantee charge, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

At the end of section 47

Add:
Note: For provisions about collection and recovery of additional superannuation guarantee charge, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

Section 48

Repeal the section.

Section 50

Repeal the section.

Section 51

Repeal the section.

Section 53

Repeal the section.

Section 54

Repeal the section.

Section 55

Repeal the section.

Section 56

Repeal the section.

Section 78

Repeal the section.

Taxation Administration Act 1953

Section 8AAE (note)

Repeal the note, substitute:
Note: For provisions about collection and recovery of the charge, see Part 4‑15 in Schedule 1.

At the end of section 8AAF

Add:
(4)
A notice given to a person by the Commissioner under this section is prima facie evidence of the matters stated in the notice.

Subsection 8AAL(3) (note)

Repeal the note.

At the end of section 8AAL

Add:
(4)
A notice given to a person by the Commissioner under this section is prima facie evidence of the matters stated in the notice.
Note: For provisions about collection and recovery of the penalty, see Part 4‑15 in Schedule 1.

Subsection 8AAR(3) (note)

Repeal the note.

At the end of section 8AAR

Add:
(4)
A notice given to a person by the Commissioner under this section is prima facie evidence of the matters stated in the notice.
Note: For provisions about collection and recovery of the penalty, see Part 4‑15 in Schedule 1.

Division 4 of Part IIA

Repeal the Division.

Subsection 8AAZH(1)

Repeal the subsection, substitute:
(1)
If there is a deficit on an RBA at the end of a day, the tax debtor is liable to pay the amount to the Commonwealth. The amount is due and payable at the end of that day.
Note: The heading to section 8AAZH is replaced by the heading “Liability for RBA deficit”.

Section 28

Repeal the section.

Section 30

Repeal the section.

Section 31

Repeal the section.

Section 32

Repeal the section.

Section 33

Repeal the section.

Section 34

Repeal the section.

100

At the end of section 47

Add:
(4)
A notice under this section that the Commissioner gives to an entity is prima facie evidence of the matters stated in the notice.

101

Section 55

Repeal the section.

102

Section 58

Repeal the section.

103

Subdivision 20‑A in Schedule 1

Repeal the Subdivision.

104

At the end of Subdivision 20‑B in Schedule 1

Add:
20‑45
Offences that would otherwise be committed by a partnership or unincorporated company
(1)
An offence against this Part that would otherwise be committed by a partnership is taken to have been committed by each partner who:
(a)
aided, abetted, counselled or procured the relevant act or omission; or
(b)
was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly, and whether by any act or omission of the partner).
(2)
An offence against this Part that would otherwise be committed by a company that is not incorporated is taken to have been committed by each member of the company’s committee of management who:
(a)
aided, abetted, counselled or procured the relevant act or omission; or
(b)
was in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly, and whether by any act or omission of the member).

105

Subdivision 20‑C in Schedule 1

Repeal the Subdivision.

106

Section 45‑85 in Schedule 1

Repeal the section.

107

Application of amendment

The amendment made by item 93 applies to a deficit on an RBA at the end of 1 July 2000 or a later day.

Termination Payments Tax (Assessment and Collection) Act 1997

108

Section 17

Repeal the section.

109

Section 18

Repeal the section.

110

Section 28A

Repeal the section.

Tobacco Charges Assessment Act 1955

111

At the end of subsection 17(1A)

Add:
Note: For provisions about collection and recovery of charge and additional charge, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

112

Subsections 17(2) and (3)

Repeal the subsections.

113

Section 21

Repeal the section.

114

Section 23

Repeal the section.

115

Section 27

Repeal the section.

116

Section 28

Repeal the section.

Wool Tax (Administration) Act 1964

117

At the end of subsection 36(2)

Add:
Note: For provisions about collection and recovery of tax and additional tax, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

118

Section 37

Repeal the section.

119

At the end of section 42

Add:
Note: For provisions about collection and recovery of the tax, see Part 4‑15 in Schedule 1 to the Taxation Administration Act 1953.

120

Section 44

Repeal the section.

121

Section 46

Repeal the section.

122

Section 47

Repeal the section.

123

Section 48

Repeal the section.

124

Section 49

Repeal the section.

125

Section 50

Repeal the section.

126

Section 51

Repeal the section.

127

Section 52

Repeal the section.

128

Section 53

Repeal the section.

129

Section 54

Repeal the section.

Part 3—Saving provisions

130
Recovery of a tax‑related liability that is due and payable
Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that became due and payable before 1 July 2000.

Tax‑related liability that became due and payable before 1 July 2000
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 94
2	Petroleum Resource Rent Tax Assessment Act 1987	section 86
3	Sales Tax Assessment Act 1992	section 69
4	Superannuation Contributions Tax (Assessment and Collection) Act 1997	section 26 or 27
5	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	section 22 or 23
6	Superannuation Guarantee (Administration) Act 1992	section 50
7	Termination Payments Tax (Assessment and Collection) Act 1997	section 17 or 18
8	Taxation Administration Act 1953	subsection 8AAV(1) or (2)
9	Tobacco Charges Assessment Act 1955	section 21
10	Wool Tax (Administration) Act 1964	section 44

131
Time for payment etc. of a tax‑related liability
Despite the repeal of a provision listed in the table, anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed.

Time for payment etc. of a tax‑related liability
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 91 or 92
2	Petroleum Resource Rent Tax Assessment Act 1987	section 83 or 84
3	Sales Tax Assessment Act 1992	section 65 or 66
4	Superannuation Guarantee (Administration) Act 1992	section 48
5	Taxation Administration Act 1953	section 45‑85 in Schedule 1
6	Tobacco Charges Assessment Act 1955	subsection 17(2) or (3) or section 23
7	Wool Tax (Administration) Act 1964	section 37

132

Collecting amounts from third parties

Despite the repeal of a provision listed in the table:
(a)
anything done under that provision before 1 July 2000 continues to have effect on and after that day as if the provision had not been repealed; and
(b)
anything done on or after that day, under that provision as it continues to have effect because of this item, has effect as if the provision had not been repealed.

Collecting amounts from third parties
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 99
2	Petroleum Resource Rent Tax Assessment Act 1987	section 91
3	Sales Tax Assessment Act 1992	section 74
4	Superannuation Contributions Tax (Assessment and Collection) Act 1997	section 40A
5	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	section 35
6	Superannuation Guarantee (Administration) Act 1992	section 56
7	Termination Payments Tax (Assessment and Collection) Act 1997	section 28A
8	Wool Tax (Administration) Act 1964	section 54

133

Liquidators, receivers and agents

Despite its repeal, a provision listed in the table continues to have effect in relation to:
(a)
a person who becomes a liquidator before 1 July 2000; or
(b)
a receiver, or receiver and manager, who takes possession of a company’s assets before 1 July 2000; or
(c)
an agent who is instructed, before 1 July 2000, to wind up the principal’s business in Australia;
as appropriate.

Liquidators, receivers and agents before 1 July 2000
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 96
2	Petroleum Resource Rent Tax Assessment Act 1987	section 88
3	Sales Tax Assessment Act 1992	section 123 or 124
4	Superannuation Guarantee (Administration) Act 1992	section 53
5	Tobacco Charges Assessment Act 1955	section 27
6	Wool Tax (Administration) Act 1964	section 47 or 48

134

Deceased estates

Despite its repeal, a provision listed in the table continues to have effect in relation to a person who dies before 1 July 2000.

Person who dies before 1 July 2000
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 97 or 98
2	Petroleum Resource Rent Tax Assessment Act 1987	section 89 or 90
3	Sales Tax Assessment Act 1992	section 72 or 73
4	Superannuation Guarantee (Administration) Act 1992	section 54 or 55
5	Tobacco Charges Assessment Act 1955	section 28
6	Wool Tax (Administration) Act 1964	section 49, 50 or 51

135
Amount of tax‑related liability paid for someone else
Despite its repeal, a provision listed in the table continues to have effect in relation to an amount that was paid before 1 July 2000.

Amount paid before 1 July 2000
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 130
2	Petroleum Resource Rent Tax Assessment Act 1987	section 110
3	Sales Tax Assessment Act 1992	section 70
4	Wool Tax (Administration) Act 1964	section 52

136
Right of contribution if entities are jointly liable
Despite its repeal, a provision listed in the table continues to have effect in relation to a liability that arose before 1 July 2000.

Tax‑related liability that became due and payable before 1 July 2000
Item	Act	Provision
1	Fringe Benefits Tax Assessment Act 1986	section 131
2	Petroleum Resource Rent Tax Assessment Act 1987	section 111
3	Sales Tax Assessment Act 1992	section 71
4	Superannuation Guarantee (Administration) Act 1992	section 78
5	Wool Tax (Administration) Act 1964	section 53

Schedule 3Binding oral advice on income tax matters

Part 1—Amendment of the Taxation Administration Act 1953

At the end of Schedule 1

Add:
[The next Division is Division 360.]

Part 5‑5—Rulings

Division 360—Oral rulings for individuals

Table of Subdivisions

Guide to Division 360
360‑A Applying for an oral ruling
360‑B How the Commissioner is to deal with the application
360‑C When Commissioner must or can refuse the application
360‑D Miscellaneous

Guide to Division 360

360‑1

What this Division is about

An individual can apply to the Commissioner for an oral ruling about a limited range of matters under an income tax law.

360‑5

Outline of this Division

(1)
The procedure you need to follow in applying for an oral ruling is set out in Subdivision 360‑A.
(2)
Before making the ruling, the Commissioner must be satisfied that your tax affairs, and your inquiry, meet certain tests.
See sections 360‑65 and 360‑100.
(3)
There are further matters that may prevent the Commissioner from making the ruling. Important examples are:
(a)
during the relevant period you were carrying on a business;
(b)
during the relevant period you made payments from which you had to withhold amounts under Part 2‑5 (PAYG withholding).
See Subdivision 360‑C.
(4)
An oral ruling is binding on the Commissioner, but only you can rely on it.
See sections 170BCA, 170BDA, 170BDB and 170BDC
of the Income Tax Assessment Act 1936.
(5)
You are not bound by an oral ruling.

Subdivision 360‑A—Applying for an oral ruling

Table of sections

360‑20 Application for oral ruling about your own tax
360‑25 Application for oral ruling about someone else’s tax
360‑30 What the application can cover
360‑35 How the application is to be made
360‑40 Further information may be sought
360‑20
Application for oral ruling about your own tax
If you are an individual, you may apply to the Commissioner for a ruling on the way in which, in the Commissioner’s opinion, an *income tax law would apply to you in respect of an income year in relation to an *oral ruling arrangement.
360‑25
Application for oral ruling about someone else’s tax
(1)
You may apply to the Commissioner, on another person’s behalf, for a ruling on the way in which, in the Commissioner’s opinion, an *income tax law would apply to the other person in respect of an income year in relation to an *oral ruling arrangement.

RBA surplus has the same meaning as in section 8AAZA.

Application of amendments

(1) The amendments made by items 2, 3 and 4 apply to credits that arise on or after 1 July 2000.
(2) The amendment made by item 5 applies to RBA surpluses that arise on or after 1 July 2000.

Schedule 14PAYG withholding registration

Taxation Administration Act 1953

1
After Subdivision 16‑B of Division 16 in Schedule 1
Insert:

Subdivision 16‑BA—To be registered

Table of sections

Registration of withholders
16‑140 Withholders must be registered
16‑141 Registration and cancellation
Branch registration
16‑142 Branches may be registered
16‑143 Separate amounts for entities and branches
16‑144 Cancellation of branch registration
16‑145 Effect on branches of cancelling the entity’s registration

Registration of withholders

16‑140

Withholders must be registered

(1)
An entity that must pay an amount to the Commissioner under:
(a)
subsection 16‑70(1) (about amounts withheld under Division 12); or
(b)
Division 14 (about payments in respect of non‑cash benefits);
must apply to register with the Commissioner.
(2)
The entity must apply in the *approved form by the day on which the entity is first required:
(a)
to withhold an amount under Division 12; or
(b)
to pay an amount to the Commissioner under Division 14.
However, the Commissioner may allow a longer period for applying.
(3)
An entity that contravenes this section is liable to a civil penalty of 5 penalty units.
Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
Note 2: Division 298 contains machinery provisions for civil penalties.

16‑141

Registration and cancellation

The Commissioner may register an entity or cancel the registration of an entity at any time.

Branch registration

16‑142

Branches may be registered

The Commissioner may register a branch of a registered entity if:
(a)
the entity applies, in the *approved form, for registration of the branch; and
(b)
the entity has an *ABN or has applied for one; and
(c)
the Commissioner is satisfied that the branch maintains an independent system of accounting, and can be separately identified by reference to:
(i)
the nature of the activities carried on through the branch; or
(ii)
the location of the branch; and
(d)
the Commissioner is satisfied that the entity is *carrying on an enterprise through the branch, or intends to carry on an enterprise through the branch, from a particular date specified in the application.
A branch that is so registered is a PAYG withholding branch.
Note: A branch may be both a PAYG withholding branch under this Subdivision and a GST branch under the GST Act.

16‑143

Separate amounts for entities and branches

(1)
If an entity has a *PAYG withholding branch, this Part applies to the entity as if the amounts that it must pay to the Commissioner under this Part were separated into the following classes:
(a)
for each such branch of the entity, a class of amounts that relate to the branch; and
(b)
a class of amounts that do not relate to any of the entity’s branches.
Note: This section does not impose any legal obligations on the branches. The entity remains legally responsible under this Part for all amounts that relate to its branches.
(2)
Those amounts are worked out as if the branch were a separate entity and as if:
(a)
all payments made through the branch, from which amounts are required to be withheld under Division 12, were made by that separate entity; and
(b)
all non‑cash benefits provided through the branch, in respect of which Division 14 requires an amount to be paid to the Commissioner, were provided by that separate entity.

16‑144

Cancellation of branch registration

The Commissioner must cancel the registration of a *PAYG withholding branch of an entity if the Commissioner is satisfied that the branch does not satisfy paragraph 16‑142(c) or (d).
16‑145
Effect on branches of cancelling the entity’s registration
If an entity’s registration is cancelled, the registration of any *PAYG withholding branches of the entity ceases to have effect.

Schedule 15Consequential amendment of indirect tax law

A New Tax System (Goods and Services Tax) Act 1999

Section 35‑5

Repeal the section, substitute:

35‑5

Entitlement to refund

If the *net amount for a tax period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that amount (expressed as a positive amount) to you.
Note 1: See Division 3A of Part IIB and section 39 of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay you. Division 3 of Part IIB allows the Commissioner to apply the amount owing as a credit against tax debts that you owe to the Commonwealth.
Note 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in refunding the amount.

Section 35‑10

Repeal the section.

Section 35‑99 (note)

Omit “Sections 38 and 39 of the Taxation Administration Act 1953 also relate”, substitute “Section 39 of the Taxation Administration Act 1953 also relates”.

Section 51‑60

Repeal the section, substitute:

51‑60

Refunds relating to GST joint ventures

If the *net amount relating to a *GST joint venture for a tax period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that net amount (expressed as a positive amount) to the *joint venture operator of the GST joint venture.
Note 1: See Division 3A of Part IIB and section 39 of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay the operator. Division 3 of Part IIB allows the Commissioner to apply the amount owing as a credit against tax debts that the operator owes to the Commonwealth.
Note 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in refunding the amount.

Section 54‑65

Repeal the section, substitute:

54‑65

Refunds relating to GST branches

If an entity has a *GST branch and the *net amount relating to the *GST branch for a tax period is less than zero, the Commissioner must, on behalf of the Commonwealth, pay that net amount (expressed as a positive amount) to the entity.
Note 1: See Division 3A of Part IIB and section 39 of the Taxation Administration Act 1953 for the rules about how the Commissioner must pay the entity. Division 3 of Part IIB allows the Commissioner to apply the amount owing as a credit against tax debts that the entity owes to the Commonwealth.
Note 2: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in refunding the amount.
6
Section 195‑1 (definition of financial institution account)
Repeal the definition.

A New Tax System (Wine Equalisation Tax) Act 1999

Section 17‑20

Omit all the words and paragraphs from and including “as follows”, substitute “under Division 3 of Part IIB of the Taxation Administration Act 1953”.

Section 17‑25

Omit “under”, substitute “in accordance with”.

Taxation Administration Act 1953

Section 8AAZA

Insert:
credit includes an amount that the Commissioner must pay to a taxpayer under a taxation law, whether or not described as a credit.

At the end of subsection 8AAZLG(2)

Add “or the Commissioner makes an assessment of the amount, whichever happens first.”

At the end of section 8AAZLG

Add:
Note: Interest is payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983 if the Commissioner is late in making the payment under subsection (2).

At the end of subsection 8AAZLH(2)

Add “The account nominated must be maintained at a branch or office of the institution that is in Australia.”

Section 29

Repeal the section.

Section 38

Repeal the section.

Subsection 39(1)

Omit all the words before paragraph (a), substitute “This section applies to:”.
Note: The heading to section 39 is replaced by the heading “Restriction on refunds”.

At the end of paragraph 39(1)(b)

Add “or applied under Division 3 of Part IIB of this Act”.

Subsection 39(2)

Repeal the subsection.

Subsection 39(3)

Omit “subsection (2)”, substitute “Division 3 or 3A of Part IIB”.

Schedule 16PAYG instalments consequential amendments

Crimes (Taxation Offences) Act 1980

1
Subsection 3(1) (at the end of the definition of income tax)
Add:
1. ; and (i)
  an amount payable to the Commissioner under Division 45 in Schedule 1 to the Taxation Administration Act 1953.

Higher Education Funding Act 1988

At the end of section 106U

Add:
(5)
Division 45 in Schedule 1 to the Taxation Administration Act 1953 applies, so far as it is capable of application, in relation to the collection of an HEC assessment debt of a person as if the HEC assessment debt were income tax.

Income Tax Assessment Act 1936

Subsection 6(1)

Insert:
full self‑assessment taxpayer, for a year of income (the current year), means any of the following:
(a)
a company;
(b)
the trustee of a trust that is a corporate unit trust in relation to the current year for the purposes of Division 6B of Part III;
(c)
the trustee of a trust that is a public trading trust in relation to the current year for the purposes of Division 6C of Part III;
(d)
the trustee of a fund that is an eligible ADF (as defined in section 267) in relation to the current year;
(e)
the trustee of a fund that is an eligible superannuation fund (as defined in section 267) in relation to the current year;
(f)
the trustee of a fund that is a pooled superannuation trust (as defined in section 267) in relation to the current year.
Note: A corporate limited partnership is taken to be a company under section 94J, so it will fall within paragraph (a) of this definition.

Subsection 102AAM(12)

After “(as defined in subsection 221AZK(1))”, insert “or a full self‑assessment taxpayer”.

Paragraph 102AAM(13A)(a)

After “(as defined in subsection 221AZK(1))”, insert “or a full self‑assessment taxpayer”.

Paragraph 102AAM(13A)(c) (note)

After “see”, insert “section 161AA and”.

After section 161A

Insert:
161AA
Contents of returns of full self‑assessment taxpayers
A full self‑assessment taxpayer must, in a return for a year of income, specify:
(a)
its taxable income or its net income for that year of income; and
(b)
the amount (if any) of the tax payable on that taxable income or net income; and
(c)
the amount of interest (if any) payable by the taxpayer under section 102AAM for that year of income.

Paragraph 163A(1)(a)

Omit “or an instalment taxpayer”, substitute “, an instalment taxpayer or a full self‑assessment taxpayer”.
Note: The heading to section 163A is altered by omitting “and instalment taxpayers” and substituting “, instalment taxpayers and full self‑assessment taxpayers”.

Paragraph 163B(1)(a)

Omit “or an instalment taxpayer”, substitute “, an instalment taxpayer or a full self‑assessment taxpayer”.
Note: The heading to section 163B is altered by omitting “and instalment taxpayers” and substituting “, instalment taxpayers and full self‑assessment taxpayers”.

At the end of section 166A

Add:
(3)
If:
(a)
at a particular time, a full self‑assessment taxpayer gives a return in respect of a year of income for which the taxpayer is a full self‑assessment taxpayer; and
(b)
before that time, no return has been given, and no assessment has been made, in relation to the taxpayer in respect of the income of the year of income;
the following provisions apply:
(c)
the Commissioner is taken to have made an assessment of the taxable income or net income, and the tax payable on that income, equal to those respective amounts specified in the return;
(d)
the assessment is taken to have been made on the day on which the return is lodged;
(e)
on and after the day on which the Commissioner is taken to have made the assessment, the return is taken to be a notice of the assessment:
(i)
under the hand of the Commissioner; and
(ii)
served on the taxpayer on the day on which the Commissioner is taken to have made the assessment.

Subparagraph 170AA(4)(a)(i)

Omit “or an instalment taxpayer within the meaning of Division 1C of Part VI”, substitute “, an instalment taxpayer within the meaning of Division 1C of Part VI or a full self‑assessment taxpayer”.

After subparagraph 170AA(4)(a)(ib)

Insert:
(ic)
if subsection (1) or (1A) applies and the taxpayer is a full self‑assessment taxpayer—the day on which tax became due and payable under the first assessment in respect of income of the taxpayer of the year of income;

After subsection 170AA(7A)

Insert:
(7B)
If the taxpayer is a full self‑assessment taxpayer for a year of income and, on the basis of the taxpayer’s return, the taxable income or net income was nil, or no tax was payable on the taxable income or net income, the following provisions apply for the purposes of subsection (6):
(a)
the Commissioner is taken to have served a notice of the kind specified in paragraph (6)(a);
(b)
the reference in paragraph (6)(c) to the end of 30 days after the date of service of the notice is to be read as a reference to the date on which the tax becomes due and payable under subsection 204(1A).

After subsection 204(1)

Insert:
(1A)
Subject to the provisions of this Part, the tax payable by a full self‑assessment taxpayer for a year of income becomes due and payable as follows:
(a)
if the taxpayer’s year of income ends on 30 June—on 1 December of the following year of income or on such later date as the Commissioner allows by notice published in the Gazette;
(b)
if the taxpayer’s year of income ends on a day other than 30 June—on the first day of the sixth month of the following year of income, or on such later date as the Commissioner allows by notice published in the Gazette.

At the end of section 221AZJA

Add:
(2)
If a taxpayer is not liable to pay instalments under this Division because of subsection (1), the taxpayer is no longer to be regarded as an instalment taxpayer within the meaning of this Division for the purposes of:
(a)
a provision of this Act apart from this Division; and
(b)
a provision of any other Act.
16
Subsection 222A(1) (paragraph (e) of the definition of taxation officer statement)
After “section”, insert “161AA,”.

Paragraphs 222(1B)(a) and (b)

After “section”, insert “161AA or”.

Income Tax Assessment Act 1997

Subsection 3‑5(3) (item 1, note)

Omit “section 750‑1”, substitute “Schedule 1 to the Taxation Administration Act 1953”.

Subsection 3‑5(3) (item 4, note)

Omit “section 750‑20”, substitute “Division 3A of Part IIB of the Taxation Administration Act 1953”.

Taxation (Interest on Overpayments and Early Payments) Act 1983

Subsection 3(1)

Add:
full self‑assessment taxpayer has the same meaning as in subsection 6(1) of the Tax Act.

Paragraph 8B(1)(a)

Omit “neither a relevant entity nor an instalment taxpayer”, substitute “not a relevant entity, an instalment taxpayer or a full self‑assessment taxpayer”.

Paragraph 8B(1)(b)

Omit “or an instalment taxpayer”, substitute “, an instalment taxpayer or a full self‑assessment taxpayer”.

Paragraph 8E(1)(a)

Omit “neither a relevant entity nor an instalment taxpayer”, substitute “not a relevant entity, an instalment taxpayer or a full self‑assessment taxpayer”.

Paragraph 8E(2)(a)

Omit “neither a relevant entity nor an instalment taxpayer”, substitute “not a relevant entity, an instalment taxpayer or a full self‑assessment taxpayer”.

Paragraph 8G(1)(a)

Omit “or an instalment taxpayer”, substitute “, an instalment taxpayer or a full self‑assessment taxpayer”.
Note: The heading to section 8G is altered by omitting “and instalment taxpayers” and substituting “, instalment taxpayers and full self‑assessment taxpayers”.

Paragraphs 8G(1)(e) and (f)

Repeal the paragraphs, substitute:
(e)
if the person furnishes the return of income for the year of income 30 days or more before:
(i)
if the person is an instalment taxpayer—the final instalment day; or
(ii)
if the person is a full self‑assessment taxpayer—the due date for payment of the assessed tax;
the first crediting occurs 30 days or more after the day on which the person furnishes the return; and
(f)
if the person furnishes the return of income for the year of income after 30 days or more before:
(i)
if the person is an instalment taxpayer—the final instalment day; or
(ii)
if the person is a full self‑assessment taxpayer—the due date for payment of the assessed tax;
the first crediting occurs after the first instalment day, or after the due date for payment of the assessed tax, as the case requires;

Paragraph 8G(2)(a)

Omit “a relevant entity or an instalment taxpayer”, substitute “a relevant entity, an instalment taxpayer or a full self‑assessment taxpayer”.

Subsection 8H(1)

After “applies”, insert “to a person who is an instalment taxpayer or a relevant entity”.
Note: The heading to section 8H is altered by omitting “and instalment taxpayers”, and substituting “, instalment taxpayers and full self‑assessment taxpayers”.

After subsection 8H(1)

Insert:
(1A)
If subsection 8G(1) applies to a person who is a full self‑assessment taxpayer, the interest is payable on the excess mentioned in paragraph 8G(1)(d) for the period from the beginning of the earlier of the following days:
(a)
the 30th day after the day on which the person furnishes the return of income for the year of income;
(b)
the due date for payment of the assessed tax;
until the end of the day on which the first crediting occurs.

Subsection 8H(2)

After “applies”, insert “to a person who is a relevant entity or an instalment taxpayer”.

After subsection 8H(2)

Insert:
(2A)
If subsection 8G(2) applies to a person who is a full self‑assessment taxpayer and subsection (3) of this section does not apply, the interest is payable on the excess mentioned in paragraph 8G(2)(c) for the period from the beginning of the due date for payment of assessed tax until the end of the day on which the later crediting occurs.

Paragraph 8H(3)(d)

Repeal the paragraph, substitute:
(d)
on so much of the excess as is not attributable to payments mentioned in paragraph (b):
(i)
if the person is a relevant entity or an instalment taxpayer—for the period from the beginning of the final instalment day until the end of the day on which the later crediting occurs; or
(ii)
if the person is a full self‑assessment taxpayer—for the period from the beginning of the due date for payment of assessed tax until the end of the day on which the later crediting occurs.

Subparagraph 12A(1)(a)(i)

After “8AAG of”, insert “, or section 45‑240 in Schedule 1 to,”.

At the end of subparagraph 12A(1)(a)(i)

Add “of the Tax Act, or under section 42‑230, 45‑232 or 45‑235 of the Taxation Administration Act 1953”.

After subparagraph 12A(1)(a)(iii)

Insert:
(iiia)
applies or refunds the whole or part of an amount, in respect of a credit under section 45‑215 or 45‑420 in Schedule 1 to the Taxation Administration Act 1953; or

Subsection 13(4)

Omit “or an instalment taxpayer”, substitute “, an instalment taxpayer or a full self‑assessment taxpayer”.

Application

The amendments made by this Schedule apply to the 2000‑2001 year of income and later years of income.

Schedule 17Savings rebate

Income Tax Assessment Act 1936

1
Subsection 221YCAA(2) (paragraph (m) of the definition of qualifying reductions)
After “tax offset under”, insert “Subdivision 61‑A or”.

Application

The amendment made by this Schedule applies for the purposes of working out amounts of provisional tax (including instalments) payable for the 1999‑2000 income year and later income years.

Schedule 18—Consequential amendment of Chapter 6 (the Dictionary) of the Income Tax Assessment Act 1997

Subsection 995‑1(1)

Insert:
acceptable amount of an instalment for an *instalment quarter has the meaning given by section 45‑232 in Schedule 1 to the Taxation Administration Act 1953.
2
Subsection 995‑1(1) (definition of amount required to be withheld)
Omit “16‑15”, substitute “15‑15”.

Subsection 995‑1(1) (definition of assessment)

Repeal the definition, substitute:
assessment, in relation to a *tax‑related liability, has the meaning given by a *taxation law that provides for the assessment of the amount of the liability.
Note: The table lists provisions of taxation laws that define assessment.

Taxation laws that define assessment
Item	Taxation law	Provision
1	Income Tax Assessment Act 1936

subsection 6(1)
5	Fringe Benefits Tax Assessment Act 1986	subsection 136(1)
10	Petroleum Resource Rent Tax Assessment Act 1987	section 2
15	Superannuation Guarantee (Administration) Act 1992	section 6
20	Superannuation Contributions Tax (Assessment and Collection) Act 1997	section 43
25	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	section 38
30	Termination Payments Tax (Assessment and Collection) Act 1997	section 31

Subsection 995‑1(1)

Insert:
BAS amounts means any debts or credits that arise directly under the *BAS provisions.
Note: BAS stands for Business Activity Statement.

Subsection 995‑1(1)

Insert:
BAS provisions means:
(a)
Part VII of the Fringe Benefits Tax Assessment Act 1986; and
(b)
the indirect tax law (within the meaning of Part VI of the Taxation Administration Act 1953); and
(c)
Parts 2‑5 and 2‑10 in Schedule 1 to the Taxation Administration Act 1953 (which are about the PAYG system); and
(d)
the following:
(i)
section 221AZK of the Income Tax Assessment Act 1936 in cases in which section 221AZKC applies (that section allows deferral of tax instalment payments);
(ii)
section 221AZKD (which requires notification of deferred tax instalment payments).
Note: BAS stands for Business Activity Statement.

Subsection 995‑1(1)

Insert:
Commissioner assessment has the meaning given by section 14ZAA of the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
deductible gift recipient has the meaning given by section 30‑227.

Subsection 995‑1(1)

Insert:
Division 405 payment has the meaning given by section 405‑5 in Schedule 1 to the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
Division 405 report has the meaning given by section 405‑10 in Schedule 1 to the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
Division 410 payment has the meaning given by section 410‑5 in Schedule 1 to the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
Division 410 report has the meaning given by section 410‑10 in Schedule 1 to the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
Division 415 payment has the meaning given by section 415‑5 in Schedule 1 to the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
Division 417 payment has the meaning given by section 417‑5 in Schedule 1 to the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
financial institution has the meaning given by section 202A of the Income Tax Assessment Act 1936.

Subsection 995‑1(1)

Insert:
fringe benefits tax law has the meaning given by section 14ZAAA of the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
government entity has the meaning given by the A New Tax System (Australian Business Number) Act 1999.

Subsection 995‑1(1)

Insert:
GST returnhas the same meaning as in section 195‑1 of the *GST Act.

Subsection 995‑1(1)

Insert:
income tax law has the meaning given by section 14ZAAA of the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
listed widely held trust has the meaning given by section 272‑115 in Schedule 2F to the Income Tax Assessment Act 1936.

Subsection 995‑1(1)

Insert:
lodge electronically: a document is lodged electronically if it is transmitted to the Commissioner in an electronic format approved by the Commissioner.

Subsection 995‑1(1)

Insert:
net amount has the same meaning as in section 195‑1 of the *GST Act.

Subsection 995‑1(1)

Insert:
oral ruling means a ruling applied for under section 360‑20 or 360‑25 in Schedule 1 to the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
oral ruling arrangement has the meaning given by section 360‑30 in Schedule 1 to the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
outstanding tax‑related liability of an entity at a particular time means a *tax‑related liability of the entity:
(a)
that has arisen at or before that time (whether or not it is due and payable at that time); and
(b)
an amount of which has not been paid before that time.

Subsection 995‑1(1)

Insert:
PAYG withholding branch has the meaning given by section 16‑142 in Schedule 1 to the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
private ruling has the meaning given by section 14ZAA of the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
self assessment has the meaning given by section 14ZAA of the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
tax affairs means affairs relating to *tax.

Subsection 995‑1(1)

Insert:
tax audit means an examination of a person’s financial affairs by the Commissioner for the purposes of an *income tax law or *fringe benefits tax law.

Subsection 995‑1(1)

Insert:
tax debt has the same meaning as in section 8AAZA of the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
taxation law means:
(a)
an Act of which the Commissioner has the general administration; or
(b)
regulations under such an Act.

Subsection 995‑1(1)

Insert:
tax‑related liability has the meaning given by section 255‑1 in Schedule 1 to the Taxation Administration Act 1953.

Subsection 995‑1(1)

Insert:
TFN declaration means a declaration made for the purposes of section 202C of the Income Tax Assessment Act 1936 on or after 1 July 2000.
36
Subsection 995‑1(1) (paragraph (b) of the definition of this Act)
Repeal the paragraph, substitute:
(b)
Part IVC of the Taxation Administration Act 1953, so far as that Part relates to:
(i)
this Act or the Income Tax Assessment Act 1936; or
(ii)
Schedule 1 to the Taxation Administration Act 1953; and

Subsection 995‑1(2)

Repeal the subsection, substitute:
(2)
So far as a provision of the Income Tax Assessment Act 1997 gives an expression a particular meaning, the provision:
(a)
does not also have effect for the purposes of the Income Tax Assessment Act 1936 (the 1936 Act), except as provided in the 1936 Act; and
(b)
does not also have effect for the purposes of Part IVC of the Taxation Administration Act 1953, except as provided in that Part.