Taxation Administration Act 1953 (Cth)

Taxation Administration Act 1953

No. 1, 1953

Compilation No. 220

Compilation date: 3 August 2025

Includes amendments: Act No. 30, 2025

This compilation is in 4 volumes

Volume 1:sections 1 to 18

Schedule 1 (sections 6‑1 to 21‑5)

Volume 2: Schedule 1 (sections 45‑1 to 298‑110)

Volume 3: Schedule 1 (sections 308‑1 to 990‑5)

Volume 4: Endnotes

Each volume has its own contents

About this compilation

This compilation

This is a compilation of the Taxation Administration Act 1953 that shows the text of the law as amended and in force on 3 August 2025 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (

Application, saving and transitional provisions

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Presentational changes

The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents

An Act to provide for the administration of certain Acts relating to Taxation, and for other purposes

Part IPreliminary1Short title

This Act may be cited as the Taxation Administration Act 1953.

2Interpretation

(1)
In this Act (except Schedule 1), unless the contrary intention appears:
approved form has the meaning given by Schedule 1.
ASIO means the Australian Security Intelligence Organisation.
assessable amount has the meaning given by subsection 155‑5(2) in Schedule 1.
Australia, when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997.
Commissioner means the Commissioner of Taxation.
Deputy Commissioner means any Deputy Commissioner of Taxation.
Director‑General of Security means the Director‑General of Security holding office under the Australian Security Intelligence Organisation Act 1979.
eligible recipient has the meaning given by section 14ZZV.
eligible whistleblower has the meaning given by section 14ZZU.
engage in conduct means:
(a)
do an act; or
(b)
omit to perform an act.
excess concessional contributions determination has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997.
excise law has the meaning given by the Income Tax Assessment Act 1997.
exempt Australian government agency has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
failure to notify penalty means the penalty worked out under Division 2 of Part IIA.
fuel tax law has the meaning given by the Fuel Tax Act 2006.
general interest charge means the charge worked out under Part IIA.
Immigration Department has the meaning given by the Income Tax Assessment Act 1997.
Immigration Secretary has the meaning given by the Income Tax Assessment Act 1997.
indirect tax law has the meaning given by the Income Tax Assessment Act 1997.
ineligible income tax remission decision has the meaning given by section 14ZS.
Laminaria and Corallina decommissioning levy has the same meaning as in the Income Tax Assessment Act 1997.
late reconciliation statement penaltymeans the penalty worked out under Division 3 of Part IIA.
migration officer means:
(a)
the Immigration Secretary; or
(b)
an employee of the Immigration Department.
objection decision has the meaning given by subsection 14ZY(2).
officer means a person appointed or engaged under the Public Service Act 1999.
private indirect tax ruling means a private ruling, to the extent that it relates to an indirect tax law (other than the fuel tax law).
private ruling has the meaning given by section 359‑5 in Schedule 1.
registered tax agent or BAS agent has the same meaning as in the Tax Agent Services Act 2009.
Second Commissioner means a Second Commissioner of Taxation.
taxation law has the meaning given by the Income Tax Assessment Act 1997.
Note: See also subsection (2).
tax liability means a liability to the Commonwealth arising under, or by virtue of, a taxation law.
Tax Practitioners Board means the Tax Practitioners Board established by section 60‑5 of the Tax Agent Services Act 2009.
Tribunal means the Administrative Review Tribunal.
(2)
Despite the definition of taxation law in subsection (1), an Excise Act (as defined in subsection 4(1) of the Excise Act 1901) is not a taxation law for the purposes of Part III of this Act.

2AApplication of the Criminal Code

Chapter 2 of the Criminal Code applies to all offences against this Act.
Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

2BAct binds the Crown

This Act binds the Crown in each of its capacities. However, it does not make the Crown liable to a pecuniary penalty or to be prosecuted for an offence.

3Application

This Act extends to every external Territory referred to in the definition of Australia.

3AASchedule 1

(1)
Schedule 1 has effect.
Definitions in Schedule 1 do not apply to rest of Act
(1A)
So far as a provision in Schedule 1 gives an expression a particular meaning, the provision does not also have effect for the purposes of this Act (other than Schedule 1), except as provided in this Act (other than Schedule 1).
Application of interpretation provisions of Income Tax Assessment Act 1997
(2)
An expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997.
(3)
Division 950 of the Income Tax Assessment Act 1997 (which contains rules for interpreting that Act) applies to Schedule 1 to this Act as if the provisions in that Schedule were provisions of that Act.

Part IAAdministration3AGeneral administration of Act

The Commissioner has the general administration of this Act.
Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1.

3BAnnual report

(1)
The Commissioner shall, as soon as practicable after 30 June in each year, prepare and furnish to the Minister a report on the working of this Act.
(1AA)
A report under subsection (1) in relation to a year ending on 30 June shall:
(b)
set out:
(i)
the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355‑55(1) in Schedule 1 (about disclosures to Ministers); and
(ii)
the number of occasions (if any) during the year on which information was disclosed under that subsection; and
(iii)
the Ministers to whom the information was disclosed; and
(c)
set out:
(i)
the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355‑70(1) in Schedule 1 (about disclosures for law enforcement and related purposes); and
(ii)
the number of occasions (if any) during the year on which information was disclosed under that subsection; and
(iii)
the types of entities and the names of the courts and tribunals to which the information was disclosed; and
(iv)
if the information was disclosed under table item 1 or 6 in subsection 355‑70(1)—the general categories of offences in relation to which the information was disclosed; and
(d)
set out the number (if any) of taxation officers (within the meaning of the Income Tax Assessment Act 1997) found guilty of the offence in section 355‑25 in Schedule 1 (about disclosure of protected information); and
(e)
set out information on the exercise during the year of the Commissioner’s powers under Subdivision 370‑A in Schedule 1 (Commissioner’s remedial power).
(1C)
Subsection (1) does not apply in relation to Part III and sections 15 and 15A insofar as that Part and those sections apply in relation to the Tax Agent Services Act 2009.
(2)
The Minister shall cause a copy of a report furnished under subsection (1) to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report.
(3)
For the purposes of section 34C of the Acts Interpretation Act 1901, a report that is required by subsection (1) to be furnished as soon as practicable after 30 June in a year shall be taken to be a periodic report relating to the working of this Act during the year ending on that 30 June.
(4)
In this section:
this Act does not include Part IVC.

3CReporting of information about corporate tax entity with reported total income of $100 million or more

(1)
This section applies to an entity for an income year if:
(a)
the entity is a corporate tax entity; and
(b)
the entity has total income equal to or exceeding $100 million for the income year, according to information reported to the Commissioner in the entity’s income tax return for the income year.
An expression used in this subsection that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act.
(2)
The Commissioner must, as soon as practicable after the end of the income year, make publicly available the information mentioned in subsection (3).
(3)
The information is as follows:
(a)
the entity’s ABN (within the meaning of the Income Tax Assessment Act 1997) and name;
(b)
the entity’s total income for the income year, according to information reported to the Commissioner in the entity’s income tax return (within the meaning of that Act) for the income year;
(c)
the entity’s taxable income or net income (if any) for the income year, according to information reported to the Commissioner in that income tax return;
(d)
the entity’s income tax payable (if any) for the financial year corresponding to the income year, according to information reported to the Commissioner in that income tax return.
(4)
Subsection (5) applies if:
(a)
the entity gives the Commissioner a notice in writing that the return mentioned in paragraph (3)(b) contains an error; and
(b)
the notice contains information that corrects the error.
(5)
The Commissioner may at any time make the information mentioned in paragraph (4)(b) publicly available, in accordance with subsection (2), in order to correct the error.
(6)
To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure.

3CAReporting of information by corporate country by country reporting entities

(1)
This section applies to a corporate tax entity for an income year if:
(a)
the entity is a country by country reporting entity for the income year; and
(b)
at the end of the income year, the entity is:
(i)
an Australian resident; or
(ii)
a foreign resident who operates an Australian permanent establishment (within the meaning of Part IVA of the Income Tax Assessment Act 1936); and
(c)
the entity does not lodge a general purpose financial statement for the financial year most closely corresponding to the income year:
(i)
with the Australian Securities and Investments Commission; and
(ii)
within the time provided under subsection 319(3) of the Corporations Act 2001 for lodgement of a report for that financial year.
(1A)
However, this section does not apply to a corporate tax entity for an income year if:
(a)
the entity is a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and
(b)
the Commissioner has given notice to the entity for the income year under subsection (1B).
(1B)
For the purposes of paragraph (1A)(b), the Commissioner may give notice in writing to a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) for one or more specified income years if the Commissioner considers that it is appropriate to do so.
(2)
A corporate tax entity to which this section applies for an income year must, on or before the day by which the entity is required to lodge its income tax return for the income year with the Commissioner, give to the Commissioner in the approved form a general purpose financial statement for the financial year most closely corresponding to the income year.
Note: Section 286‑75 in Schedule 1 provides an administrative penalty for breach of this subsection.
(3)
The Commissioner must give a copy of the statement to the Australian Securities and Investments Commission.
(4)
The giving of the copy to the Australian Securities and Investments Commission under subsection (3) is taken, for the purposes of the Corporations Act 2001, to be lodgement of the document with the Australian Securities and Investments Commission.
Note: Under section 1274 of the Corporations Act 2001, a person may inspect, and require to be given a copy or extract of, any document lodged with the Australian Securities and Investments Commission.
(5)
For the purposes of this section, a general purpose financial statement in relation to an entity:
(a)
must be prepared in accordance with:
(i)
the accounting principles; or
(ii)
if accounting principles do not apply in relation to the entity—commercially accepted principles relating to accounting; and
(b)
if the entity is a member of a group of entities that are consolidated for accounting purposes as a single group—must relate to:
(i)
the entity; or
(ii)
the entity and some or all of the other members of the group.
(6)
An expression used in this section that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act.

3DPublication of information by certain country by country reporting entities

(1)
This section applies to an entity for a period mentioned in subsection (2) (the reporting period) if:
(a)
the entity is:
(i)
a constitutional corporation; or
(ii)
a partnership in which each of the partners is a constitutional corporation; or
(iii)
a trust of which each of the trustees is a constitutional corporation; and
(b)
the entity was a country by country reporting parent for a period that includes the whole or a part of the period mentioned in subsection (2) that preceded the reporting period; and
(c)
the entity is a member of a country by country reporting group at any time during the reporting period; and
(d)
at any time during the reporting period, the entity or another member of the country by country reporting group is:
(i)
an Australian resident; or
(ii)
a foreign resident who operates an Australian permanent establishment (within the meaning of Part IVA of the Income Tax Assessment Act 1936); and
(e)
assuming that the reporting period were an income year, both of the following apply:
(i)
the entity’s aggregated turnover for the income year includes one or more amounts of income from an Australian source;
(ii)
the sum of those amounts is $10 million or more; and
(f)
the entity is not included in a class of entities:
(i)
prescribed by the regulations for the purposes of this subparagraph; or
(ii)
specified in a legislative instrument under subsection 3DB(4); and
(g)
the entity and the reporting period are not specified in an exemption under subsection 3DB(5).
(2)
For the purposes of subsection (1), the period is:
(a)
if paragraph (b) of this subsection does not apply—each period for which audited consolidated financial statements for the entity for the period are prepared; or
(b)
if the entity does not prepare audited consolidated financial statements—each period for which the entity would be, on the assumption that the entity were a listed company (within the meaning of section 26BC of the Income Tax Assessment Act 1936), required to prepare such statements.
Publication of information
(3)
An entity to which this section applies for a reporting period must, within 12 months after the end of the reporting period:
(a)
publish the information set out in subsection 3DA(1), except to the extent the entity, the information and the reporting period are specified in an exemption under subsection 3DB(6); and
(b)
do so by giving a document containing the information to the Commissioner in the approved form.
Note: Subsection 288‑140(1) in Schedule 1 provides for an administrative penalty for failing to comply with this subsection on time.
(4)
The Commissioner must, as soon as practicable after receiving the document given in accordance with paragraph (3)(b), make the information in the document available on an Australian government website.
Government related entities
(5)
This section does not apply to a corporate tax entity for a period mentioned in subsection (2) if:
(a)
the entity is a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and
(b)
the Commissioner has given notice to the entity for the period under subsection (6).
(6)
For the purposes of paragraph (5)(b), the Commissioner may give notice in writing to a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) for one or more specified periods if the Commissioner considers that it is appropriate to do so.
Interpretation
(7)
An expression used in this section or section 3DA or 3DB that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act.

3DAPublication of information by certain country by country reporting entities – information to be published

(1)
For the purposes of paragraph 3D(3)(a), the information the entity must publish is as follows:
(a)
the name of the entity;
(b)
the names of each other entity that, at that time, was a member of the country by country reporting group;
(c)
a description of the country by country reporting group’s approach to tax;
(d)
the matters listed in subsection (3) of this section for the reporting period in respect of each of the following jurisdictions:
(i)
Australia;
(ii)
a jurisdiction specified in a determination under subsection (4), if the country by country reporting group operates in that jurisdiction;
(e)
in respect of the jurisdictions in which the country by country reporting group operates that are not mentioned in paragraph (d) of this subsection:
(i)
a description of the country by country reporting group’s main business activities for the reporting period in the area consisting of those jurisdictions;
(ii)
for each matter listed in subsection (5), the amounts for the reporting period for that matter in respect of each jurisdiction in the area, published as a sum of those amounts for that matter;
(iii)
the currency used in calculating and presenting the information mentioned in subparagraph (ii);
(f)
if regulations for the purposes of this paragraph prescribe information—that information.
(2)
However, for the purposes of this section and sections 3D and 3DB, the entity is taken to have published the information set out in paragraph (1)(e) of this section if it publishes the matters listed in subsection (3) for the reporting period in respect of each jurisdiction in which the country by country reporting group operates.
(3)
For the purposes of paragraph (1)(d) and subsection (2), the following matters are listed:
(a)
the name of the jurisdiction;
(b)
a description of main business activities;
(c)
the number of employees (on a full‑time equivalent basis) as at the end of the reporting period;

(d)
revenue from unrelated parties;
(e)
revenue from related parties that are not tax residents of the jurisdiction;
(f)
profit or loss before income tax;
(g)
the book value at the end of the reporting period of tangible assets, other than cash and cash equivalents;
(h)
income taxpaid (on a cash basis);
(i)
income tax accrued (current year);
(j)
the reasons for the difference between:
(i)
the amount mentioned in paragraph (i) of this subsection; and
(ii)
the amount of income tax due if the income tax rate applicable in the jurisdiction were applied to the amount mentioned in paragraph (f) of this subsection;
(k)
the currency used in calculating and presenting the information mentioned in paragraphs (d) to (j) of this subsection.
(4)
For the purposes of subparagraph (1)(d)(ii), the Minister may, by legislative instrument, make a determination specifying jurisdictions.
(5)
For the purposes of subparagraph (1)(e)(ii), the following matters are listed:
(a)
the number of employees (on a full‑time equivalent basis) as at the end of the reporting period;
(b)
revenue from unrelated parties;
(c)
revenue from related parties that are not tax residents of the jurisdiction;
(d)
profit or loss before income tax;
(e)
the book value at the end of the reporting period of tangible assets, other than cash and cash equivalents;
(f)
income taxpaid (on a cash basis);
(g)
income tax accrued (current year).
(6)
The amounts published by the entity for the matters listed in paragraphs (3)(c) to (i) and subsection (5) must be based on:
(a)
if paragraph (b) of this subsection does not apply—amounts as shown in the audited consolidated financial statements for the entity for the reporting period; or
(b)
if audited consolidated financial statements for the entity for the reporting period have not been prepared—amounts that would be, on the assumptions that the entity were a listed company (within the meaning of section 26BC of the Income Tax Assessment Act 1936) and such statements were prepared, shown in those statements.
Interpretation
(7)
For the purposes of determining the effect that paragraph (1)(c), subsections (3) and (5) and any regulations made for the purposes of paragraph (1)(f) have in relation to an entity, identify information mentioned in those provisions:
(a)
so as best to achieve consistency with Disclosures 207‑1 and 207‑4 of GRI 207:Tax 2019 of the Global Reporting Initiative’s Sustainability Reporting Standards; and
(b)
having regard to the following documents, to the extent they are relevant:
(i)
the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, as approved by the Council of the Organisation for Economic Cooperation and Development and last amended on 7 January 2022;
(ii)
Guidance on the Implementation of Country‑by‑Country Reporting: BEPS Action 13 (2022) of the Organisation for Economic Cooperation and Development;
(iii)
a document, or part of a document, prescribed by the regulations for the purposes of this subparagraph.
Note 1: The document in paragraph (a) could in 2024 be viewed on the Global Reporting Initiative’s website ( 2: The documents in subparagraphs (b)(i) and (ii) could in 2024 be viewed on the Organisation for Economic Cooperation and Development’s website ( level="5">3DBPublication of information by certain country by country reporting entities – corrections and exemptions etc.
Corrections
(1)
If an entity becomes aware that a document it has given to the Commissioner under paragraph 3D(3)(b) contains an error, it:
(a)
if the error is a material error—must; or
(b)
otherwise—may;
publish information that corrects the error by giving a document containing the information to the Commissioner in the approved form.
(2)
If paragraph (1)(a) applies, the entity must publish the information by giving the document containing the information to the Commissioner no later than 28 days after the entity becomes aware of the error.
Note: Subsection 288‑140(1) in Schedule 1 provides for an administrative penalty for failing to comply with paragraph (1)(a) of this section on time.
(3)
The Commissioner must, as soon as practicable after receiving the document given in accordance with subsection (1), make the information available on an Australian government website.
Exemptions
(4)
For the purposes of subparagraph 3D(1)(f)(ii), the Commissioner may, by legislative instrument, specify a class of entity to which subsection 3D(3) does not apply.
(5)
For the purposes of paragraph 3D(1)(g), the Commissioner may, by notice in writing, specify:
(a)
an entity that is exempt from publishing information under subsection 3D(3); and
(b)
the reporting period for which the exemption applies.
(6)
For the purposes of paragraph 3D(3)(a), the Commissioner may, by notice in writing, specify:
(a)
an entity that is exempt from publishing information of a particular kind; and
(b)
the particular kind of information that the entity is exempt from publishing; and
(c)
the reporting period for which the exemption applies.
(7)
A notice under subsection (5) or (6) must only specify a single reporting period.
(8)
A notice under subsection (5) or (6) is not a legislative instrument.
3EReporting of information about entity with PRRT payable
(1)
This section applies to an entity if the entity has an amount of PRRT payable for a year of tax, according to information reported to the Commissioner in the entity’s PRRT return for the year of tax.
(2)
The Commissioner must, as soon as practicable after the end of the year of tax, make publicly available the information mentioned in subsection (3).
(3)
The information is as follows:
(a)
the entity’s ABN (within the meaning of the Income Tax Assessment Act 1997) and name;
(b)
the PRRT payable by the entity in respect of the year of tax, according to information reported to the Commissioner in the entity’s PRRT return for the year of tax.
(4)
Subsection (5) applies if:
(a)
the entity gives the Commissioner a notice in writing that the return mentioned in paragraph (3)(b) contains an error; and
(b)
the notice contains information that corrects the error.
(5)
The Commissioner may at any time make the information mentioned in paragraph (4)(b) publicly available, in accordance with subsection (2), in order to correct the error.
(6)
To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure.
(7)
In this section:
PRRT return means a return under section 59 or 60 of the Petroleum Resource Rent Tax Assessment Act 1987.
year of tax has the meaning given by the Petroleum Resource Rent Tax Assessment Act 1987.
3FReporting of information about junior minerals exploration incentive offset
(1)
This section applies if the Commissioner makes a determination under section 418‑101 of the Income Tax Assessment Act 1997 allocating exploration credits to an entity for an income year.
(2)
The Commissioner must, as soon as practicable after making the determination, make publicly available:
(a)
the ABN and name of the entity; and
(b)
the amount of the entity’s exploration credits allocation for the income year.
(3)
An expression used in this section that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act.
3GElectronic invoicing
(1)
The Commissioner’s functions include the function of developing and/or administering a framework or system for electronic invoicing.
(2)
Without limiting subsection (1), the Commissioner may develop the framework or system by adopting (with appropriate modifications) a framework or system for electronic invoicing operating outside Australia.
(3)
The Commissioner has power to do all things that are necessary or convenient to be done for or in connection with the performance of the Commissioner’s functions under this section.
(4)
Without limiting subsection (3), the Commissioner’s powers under that subsection include:
(a)
entering into agreements for integrating the framework or system for electronic invoicing mentioned in subsection (1) with frameworks or systems for electronic invoicing that operate outside Australia; and
(b)
entering into agreements for accessing the framework or system for electronic invoicing mentioned in subsection (1); and
(c)
liaising with:
(i)
foreign countries; and
(ii)
agencies, and other entities, of foreign countries;
to develop common approaches to electronic invoices between countries.
(5)
This section does not limit any functions or powers the Commissioner has apart from this section.
3HReporting of information about research and development tax offset
(1)
This section applies to an R&D entity in relation to an income year if, according to information the entity gave the Commissioner, the entity is entitled under Division 355 of the Income Tax Assessment Act 1997 to a tax offset for amounts it can deduct under that Division for the income year.
(2)
The Commissioner must, as soon as practicable after the second 30 June after the financial year corresponding to the income year, make publicly available the information mentioned in subsection (3).
(3)
The information is as follows:
(a)
the entity’s name;
(b)
the entity’s ABN or, if the first information the entity gave the Commissioner indicating the entity’s entitlement to the tax offset does not include the entity’s ABN but does include the entity’s ACN (within the meaning of the Corporations Act 2001), the entity’s ACN;
(c)
if, according to the first information the entity gave the Commissioner indicating the entity’s entitlement to the tax offset, the total described in paragraph (4)(a) exceeds the total described in paragraph (4)(b)—the excess.
(4)
For the purposes of paragraph (3)(c), the totals are as follows:
(a)
the total of what the entity can deduct for the income year as described in subsection (1) of this section;
(b)
the total of the amounts the entity has under section 355‑445 of the Income Tax Assessment Act 1997 for the income year.
(5)
Subsection (6) applies if:
(a)
the entity gives the Commissioner a notice in writing that the information mentioned in paragraph (3)(c) contains an error; and
(b)
the notice contains information that corrects the error.
(6)
The Commissioner may at any time make the information mentioned in paragraph (5)(b) publicly available, in accordance with subsection (2), in order to correct the error.
(7)
To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure.
(8)
An expression used in this section and in the Income Tax Assessment Act 1997 has the same meaning in this section as in that Act.
3JFunctions relating to digital ID systems
(1)
The Commissioner’s functions include providing services, or access to services, within digital ID systems.
(2)
Without limiting subsection (1), the Commissioner may participate within the Australian Government Digital ID System as one or more kinds of accredited entities.
(3)
The Commissioner has power to do all things that are necessary or convenient to be done for or in connection with the performance of the Commissioner’s functions under this section.
(4)
This section does not limit any functions or powers the Commissioner has apart from this section.
(5)
To avoid doubt:
(a)
the Digital ID Act 2024 is not a taxation law; and
(b)
the functions referred to in subsection (1) are not performed under, or for the purposes of, a taxation law.
(6)
In this section:
accredited entity has the same meaning as in the Digital ID Act 2024.
Australian Government Digital ID System has the same meaning as in the Digital ID Act 2024.
digital ID system has the same meaning as in the Digital ID Act 2024.
3KReporting of information about CMPTI tax offset
(1)
This section applies to a company in relation to an income year if, according to information the entity gave the Commissioner, the company is entitled to the CMPTI tax offset for the income year.
(2)
The Commissioner must, as soon as practicable after the second 30 June after the financial year corresponding to the income year, make publicly available the information mentioned in subsection (3).
(3)
The information is as follows:
(a)
the company’s name;
(b)
the company’s ABN;
(c)
the amount of the company’s CMPTI tax offset for the income year.
(4)
Subsection (5) applies if:
(a)
the entity gives the Commissioner a notice in writing that the information mentioned in paragraph (3)(c) contains an error; and
(b)
the notice contains information that corrects the error.
(5)
The Commissioner may at any time make the information mentioned in paragraph (4)(b) publicly available, in accordance with subsection (2), in order to correct the error.
(6)
To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure.
(7)
An expression used in this section and in the Income Tax Assessment Act 1997 has the same meaning in this section as in that Act.
Part IICommissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation4Commissioner and Second Commissioners of Taxation
There shall be a Commissioner of Taxation and 3 Second Commissioners of Taxation, who shall be appointed by the Governor‑General.
4AStatutory Agency etc. for purposes of Public Service Act
(1)
The staff necessary to assist the Commissioner are to be persons engaged under the Public Service Act 1999.
(2)
For the purposes of the Public Service Act 1999:
(a)
the Commissioner and the APS employees assisting the Commissioner together constitute a Statutory Agency; and
(b)
the Commissioner is the Head of that Statutory Agency.
5Tenure of Commissioner and Second Commissioners
(1)
The Commissioner of Taxation and each Second Commissioner of Taxation shall be appointed for terms of 7 years respectively and shall be eligible for re‑appointment.
(3)
The Commissioner of Taxation and the Second Commissioners of Taxation are not subject to the Public Service Act 1999.
5ARemuneration and allowances of Commissioner and Second Commissioners
(1)
The Commissioner of Taxation and the Second Commissioners of Taxation shall be paid such remuneration as is determined by the Remuneration Tribunal but, if no determination of that remuneration by the Tribunal is in operation, they shall be paid remuneration at the respective rates that were applicable immediately before the commencement of this section.
(2)
The Commissioner of Taxation and the Second Commissioners of Taxation shall be paid such allowances as are prescribed.
(3)
This section has effect subject to the Remuneration Tribunal Act 1973.
6Leave of absence
(1)
The Commissioner and a Second Commissioner have such recreation leave entitlements as are determined by the Remuneration Tribunal.
(2)
The Minister may grant the Commissioner and a Second Commissioner leave of absence, other than recreation leave, on such terms and conditions as to remuneration or otherwise as the Minister determines.
6AResignation
The Commissioner or a Second Commissioner may resign his or her office by writing signed by the Commissioner or Second Commissioner, as the case may be, and delivered to the Governor‑General.
6BActing appointments
(1)
The Minister may appoint a person to act in the office of Commissioner of Taxation:
(a)
during a vacancy in that office; or
(b)
during any period, or during all periods, when the person holding that office is absent from duty or from Australia or is, for any other reason, unable to perform the functions of that office.
Note: For rules that apply to acting appointments, see section 33A of the Acts Interpretation Act 1901.
(2)
The Minister may appoint a person to act in an office of Second Commissioner of Taxation:
(a)
during a vacancy in that office; or
(b)
during any period, or during all periods, when the person holding the office of Second Commissioner of Taxation is absent from duty or from Australia, is acting in the office of Commissioner of Taxation or is, for any other reason, unable to perform the functions of the office of Second Commissioner of Taxation.
Note: For rules that apply to acting appointments, see section 33A of the Acts Interpretation Act 1901.
(6)
While a person is acting in the office of Commissioner of Taxation, the person has and may exercise all the powers, and shall perform all the functions, of the Commissioner under this Act or any other law.
(6A)
For the purposes of subsection (6), the Commissioner’s powers and functions include powers and functions given to the Commissioner in his or her capacity as Registrar of the Australian Business Register.
(7)
While a person is acting in an office of Second Commissioner of Taxation, the person has and may exercise all the powers, and shall perform all the functions, of the Second Commissioner under this Act or any other law.
6CSuspension and removal from office of Commissioner or Second Commissioner
(1)
The Governor‑General may remove the Commissioner or a Second Commissioner from office on an address praying for the removal of the Commissioner or the Second Commissioner, as the case may be, on the ground of proved misbehaviour or physical or mental incapacity being presented to the Governor‑General by each House of the Parliament in the same session of the Parliament.
(2)
The Governor‑General may suspend the Commissioner or a Second Commissioner from office on the ground of misbehaviour or physical or mental incapacity.
(3)
Where the Governor‑General suspends the Commissioner or a Second Commissioner, the Minister shall cause a statement of the grounds of the suspension to be laid before each House of the Parliament within 7 sitting days of that House after the suspension.
(4)
If, at the expiration of 15 sitting days of a House of the Parliament after the day on which the statement was laid before that House, an address under subsection (1) has not been presented to the Governor‑General by each House of the Parliament, the suspension terminates.
(5)
The suspension of the Commissioner or a Second Commissioner from office under this section does not affect any entitlement of the Commissioner or Second Commissioner, as the case may be, to be paid remuneration and allowances.
(6)
If:
(a)
the Commissioner or a Second Commissioner becomes bankrupt, applies to take the benefit of any law for the relief of bankrupt or insolvent debtors, compounds with his or her creditors or makes an assignment of his or her remuneration for their benefit;
(b)
the Commissioner or a Second Commissioner engages, except with the approval of the Minister, in paid employment outside the duties of the office of Commissioner or Second Commissioner, as the case may be; or
(c)
the Commissioner or a Second Commissioner is absent from duty, except on leave of absence, for 14 consecutive days or 28 days in any 12 months;
the Governor‑General shall remove the Commissioner or Second Commissioner, as the case may be, from office.
(7)
The Governor‑General may, with the consent of the Commissioner or a Second Commissioner, retire the Commissioner or Second Commissioner, as the case may be, from office on the ground of physical or mental incapacity.
(8)
The Commissioner or a Second Commissioner shall not be suspended, removed or retired from office except as provided by this section.
6DPowers of Second Commissioner
(1)
Subject to subsection (2) and to the regulations, a Second Commissioner has all the powers, and may perform all the functions, of the Commissioner under a taxation law.
(2)
Subsection (1) does not apply in relation to:
(a)
section 8 of this Act; or
(b)
a provision of a taxation law that:
(i)
provides that the Commissioner has the general administration of the taxation law; or

(ii)
requires the Commissioner to furnish to the Minister a report on the working of the taxation law during any period.
(3)
When a power or function of the Commissioner under a taxation law is exercised or performed by a Second Commissioner, the power or function shall, for the purposes of the taxation law, be deemed to have been exercised or performed by the Commissioner.
(4)
The exercise of a power, or the performance of a function, of the Commissioner under a taxation law by a Second Commissioner does not prevent the exercise of the power, or the performance of the function, by the Commissioner.

7Deputy Commissioners of Taxation

There shall be such Deputy Commissioners of Taxation as are required.

8Delegation

(1)
The Commissioner may, either generally or as otherwise provided by the instrument of delegation, by writing signed by the Commissioner, delegate to a Deputy Commissioner or any other person all or any of the Commissioner’s powers or functions under a taxation law or any other law of the Commonwealth or a Territory, other than this power of delegation.
(1A)
For the purposes of this section, the Commissioner’s powers and functions include powers and functions given to the Commissioner in his or her capacity as Registrar of the Australian Business Register.
(2)
Subject to subsection (5), a power or function so delegated, when exercised or performed by the delegate, shall, for the purposes of the taxation law or the other law, as the case may be, be deemed to have been exercised or performed by the Commissioner.
(4)
A delegation under this section does not prevent the exercise of a power or the performance of a function by the Commissioner.
(5)
A delegation under this section may be made subject to a power of review and alteration by the Commissioner, within a period specified in the instrument of delegation, of acts done in pursuance of the delegation.
(6)
A delegation under this section continues in force notwithstanding a change in the occupancy of, or a vacancy in, the office of Commissioner, but, for the purposes of the application of subsection 33(3) of the Acts Interpretation Act 1901 to a delegation under this section, nothing in any law shall be taken to preclude the revocation or variation of the delegation by the same or a subsequent holder of that office.

Part IIAThe general interest charge8AAAOverview

This Part explains how to work out the general interest charge on an amount.
Usually, a person is liable to pay the charge if an amount that the person must pay to the Commissioner is not paid on time. But there are also other circumstances in which a person can be liable.
A person is only liable to pay the charge if a provision of an Act makes the person liable.

8AABWhen the general interest charge applies

(1)
There are certain provisions of this Act and other Acts that make persons liable to pay the general interest charge. Subsection (4) lists the provisions.
(2)
A person is only liable to pay the charge on an amount if a provision specifies that the person is liable to pay the charge on the amount.
(3)
The charge does not apply to the Commonwealth or an authority of the Commonwealth.
(4)
The following table is an index of the laws that deal with liability to the charge.

Liability to general interest charge
Item	Column 1 Section	Column 2 Act	Column 3 Topic
1	162‑100	A New Tax System (Goods and Services Tax) Act 1999	payment of GST instalments
2	168‑10	A New Tax System (Goods and Services Tax) Act 1999	supplies later found to be GST‑free supplies
3	25‑10	A New Tax System (Wine Equalisation Tax) Act 1999	purchases later found to be GST free supplies
3A	175‑65	Australian Charities and Not‑for‑profits Commission Act 2012	payment of administrative penalty
3B	67	Excise Act 1901	payment of excise duty for tobacco goods
5	93	Fringe Benefits Tax Assessment Act 1986	payment of fringe benefits tax
6	112B	Fringe Benefits Tax Assessment Act 1986	payment of fringe benefits tax instalments
7	102UP	Income Tax Assessment Act 1936	payment of trustee beneficiary non‑disclosure tax
8	128C	Income Tax Assessment Act 1936	payment of withholding tax
9	former section 163AA	Income Tax Assessment Act 1936	returns by instalment taxpayers
10	former section 163B	Income Tax Assessment Act 1936	returns by persons other than instalment taxpayers
10A	172A	Income Tax Assessment Act 1936	repayments of excessive tax offset refunds or shortfall interest charge
11	271‑80 in Schedule 2F	Income Tax Assessment Act 1936	payment of family trust distribution tax
12	5‑15	Income Tax Assessment Act 1997	unpaid income tax or shortfall interest charge
12A	44‑50	Income Tax Assessment Act 1997	payment of assessed build to rent development misuse tax
13	197‑75	Income Tax Assessment Act 1997	payment of untainting tax
14	214‑155	Income Tax Assessment Act 1997	payment of franking tax by a corporate tax entity
15	292‑390	Income Tax Assessment Act 1997	payment of excess non‑concessional contributions tax or shortfall interest charge
15A	293‑75	Income Tax Assessment Act 1997	payment of Division 293 tax or shortfall interest charge
15B	294‑250	Income Tax Assessment Act 1997	payment of excess transfer balance tax
16A	418‑170	Income Tax Assessment Act 1997	payment of excess exploration credit tax or shortfall interest charge
17	721‑30	Income Tax Assessment Act 1997	liability of members of consolidated groups
18	840‑810	Income Tax Assessment Act 1997	payment of managed investment trust withholding tax
18A	840‑910	Income Tax Assessment Act 1997	payment of labour mobility program withholding tax
19	214‑105	Income Tax (Transitional Provisions) Act 1997	payment of franking deficit tax
19A	10	Boosting Cash Flow for Employers (Coronavirus Economic Response Package) Act 2020	wrong payment or overpayment of a cash flow boost
19B	10	Coronavirus Economic Response Package (Payments and Benefits) Act 2020	wrong payment or overpayment of a Coronavirus economic response payment
20	85	Petroleum Resource Rent Tax Assessment Act 1987	payment of petroleum resource rent tax, shortfall interest charge or instalment transfer interest charge
20A	282‑19	Private Health Insurance Act 2007	repayment of private health insurance premium reduction or refund
21	35	Product Grants and Benefits Administration Act 2000	payment of a designated scheme debt
22	21	Superannuation Contributions Tax (Assessment and Collection) Act 1997	increase in liability to pay superannuation contributions surcharge because of amendment of assessment
23	22	Superannuation Contributions Tax (Assessment and Collection) Act 1997	liability to pay superannuation contributions surcharge because of new assessment
24	25	Superannuation Contributions Tax (Assessment and Collection) Act 1997	payment of superannuation contributions surcharge or advance instalment
25	18	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	increase in liability to pay superannuation contributions surcharge because of amendment of assessment
26	21	Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997	payment of superannuation contributions surcharge
27	25	Superannuation (Government Co‑contribution for Low Income Earners) Act 2003	repayments or underpayments of Government co‑contributions that cannot be credited to an account
27A	115Q	Paid Parental Leave Act 2010	repayments of PPL superannuation contributions or underpaid amounts that cannot be credited to an account
28	49	Superannuation Guarantee (Administration) Act 1992	payment of superannuation guarantee charge
29	15DC	Superannuation (Self Managed Superannuation Funds) Taxation Act 1987	payment of superannuation (self managed superannuation funds) supervisory levy
30	17A	Superannuation (Unclaimed Money and Lost Members) Act 1999	payment of unclaimed money
31	18C	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner’s payment that cannot be credited to an account
32	20F	Superannuation (Unclaimed Money and Lost Members) Act 1999	payment of unclaimed superannuation of former temporary residents
33	20M	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner’s payment for former temporary resident that cannot be credited to an account
33A	20QE	Superannuation (Unclaimed Money and Lost Members) Act 1999	payment in respect of inactive low‑balance accounts
33B	20QL	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner’s payment in respect of inactive low‑balance accounts that cannot be credited to an account
33C	21D	Superannuation (Unclaimed Money and Lost Members) Act 1999	payment in respect of eligible rollover fund accounts
33D	21H	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner’s payment in respect of eligible rollover fund accounts that cannot be credited to an account
33E	22F	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner’s payment in respect of payments that cannot be credited to an account
34	24F	Superannuation (Unclaimed Money and Lost Members) Act 1999	payment in respect of lost member accounts
35	24L	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner’s payment for former lost member that cannot be credited to an account
35A	24NB	Superannuation (Unclaimed Money and Lost Members) Act 1999	repayment of Commissioner’s payment for inactive low‑balance accounts that cannot be credited to an active account
36	8AAZF	Taxation Administration Act 1953	RBA deficit debts
37	8AAZN	Taxation Administration Act 1953	overpayments made by the Commissioner
38	16‑80 in Schedule 1	Taxation Administration Act 1953	payment of PAYG withholding amounts
38A	18‑150 in Schedule 1	Taxation Administration Act 1953	PAYG withholding non‑compliance tax
39	45‑80 in Schedule 1	Taxation Administration Act 1953	payment of PAYG instalments
40	45‑230 in Schedule 1	Taxation Administration Act 1953	shortfall in quarterly PAYG instalments worked out on the basis of a varied rate
41	45‑232 in Schedule 1	Taxation Administration Act 1953	shortfall in quarterly PAYG instalments worked out on the basis of estimated benchmark tax
42	45‑235 in Schedule 1	Taxation Administration Act 1953	shortfall in annual PAYG instalments
43	45‑600 and 45‑620 in Schedule 1	Taxation Administration Act 1953	tax benefits relating to PAYG instalments
44	45‑870 and 45‑875 in Schedule 1	Taxation Administration Act 1953	head company’s liability on shortfall in quarterly PAYG instalments
45	105‑80 in Schedule 1	Taxation Administration Act 1953	payment of a net fuel amount or an amount of indirect tax
45A	115‑10 in Schedule 1	Taxation Administration Act 1953	payment of major bank levy
45B	125‑10 in Schedule 1	Taxation Administration Act 1953	payment of Laminaria and Corallina decommissioning levy or shortfall interest charge
45BA	127‑70 in Schedule 1	Taxation Administration Act 1953	payment of Australian IIR/UTPR tax or shortfall interest charge
45BB	127‑70 in Schedule 1	Taxation Administration Act 1953	payment of Australian DMT tax or shortfall interest charge
45C	133‑115 in Schedule 1	Taxation Administration Act 1953	payment of debt account discharge liability
46	263‑30 in Schedule 1	Taxation Administration Act 1953	payment of a foreign revenue claim
47	268‑75 in Schedule 1	Taxation Administration Act 1953	late payment of estimate
48	298‑25 in Schedule 1	Taxation Administration Act 1953	payment of administrative penalty

8AACAmount of the general interest charge

(1)
The general interest charge for a day is worked out in accordance with this section.
(2)
If the charge is payable under section 8AAZF on the RBA deficit at the end of that day, then the charge is worked out by multiplying the general interest charge rate for that day by the RBA deficit at the end of that day.
(3)
If the charge is not payable under section 8AAZF, but applies to an amount that remains unpaid (the original unpaid amount), then the charge is worked out by multiplying the general interest charge rate for that day by the sum of so much of the following amounts as remains unpaid:
(a)
the charge from previous days;
(b)
the original unpaid amount.
(4)
If the charge applies to an amount that is specified in the provision that imposes the charge, but neither subsection (2) nor (3) applies, then the charge is worked out by multiplying the general interest charge rate for that day by the sum of the following amounts:
(a)
so much of the charge from previous days as remains unpaid;
(b)
the specified amount.

8AADWhat is the general interest charge rate?

(1)
The general interest charge rate for a day is the rate worked out by adding 7 percentage points to the base interest rate for that day, and dividing that total by the number of days in the calendar year.
(2)
The base interest rate for a day depends on which quarter of the year the day is in. For each day in a quarter in the second column of the table, it is the monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia for the month in the third column of the table.

Base interest rate
Item	For days in this quarter...	the monthly average yield of 90‑day Bank Accepted Bills for this month applies...
1	1 January to 31 March	the preceding November
2	1 April to 30 June	the preceding February
3	1 July to 30 September	the preceding May
4	1 October to 31 December	the preceding August

(3)
If the monthly average yield of 90‑day Bank Accepted Bills for a particular month in the third column of the table in subsection (2) is not published by the Reserve Bank of Australia before the beginning of the relevant quarter, assume that it is the same as the last monthly average yield of 90‑day Bank Accepted Bills published by the Reserve Bank of Australia before that month.
(4)
The base interest rate must be rounded to the second decimal place (rounding .005 upwards).

8AAEWhen the charge is due and payable

The general interest charge for a day is due and payable to the Commissioner at the end of that day.
Note: For provisions about collection and recovery of the charge, see Part 4‑15 in Schedule 1.

8AAFNotification by Commissioner

(1)
The Commissioner may give notice to a person liable to pay the charge of the amount of the charge for a particular day or days.
(4)
A notice given to a person by the Commissioner under this section is prima facie evidence of the matters stated in the notice.

8AAGRemission of the charge

(1)
The Commissioner may remit all or a part of the charge payable by a person.
(2)
However, if a person is liable to pay the charge because an amount remains unpaid after the time by which it is due to be paid, the Commissioner may only remit all or a part of the charge in the circumstances set out in subsection (3), (4) or (5).
(3)
The Commissioner may remit all or a part of the charge referred to in subsection (2) if the Commissioner is satisfied that:
(a)
the circumstances that contributed to the delay in payment were not due to, or caused directly or indirectly by, an act or omission of the person; and
(b)
the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances.
(4)
The Commissioner may remit all or a part of the charge referred to in subsection (2) if the Commissioner is satisfied that:
(a)
the circumstances that contributed to the delay in payment were due to, or caused directly or indirectly by, an act or omission of the person; and
(b)
the person has taken reasonable action to mitigate, or mitigate the effects of, those circumstances; and
(c)
having regard to the nature of those circumstances, it would be fair and reasonable to remit all or a part of the charge.
(5)
The Commissioner may remit all or a part of the charge referred to in subsection (2) if the Commissioner is satisfied that:
(a)
there are special circumstances because of which it would be fair and reasonable to remit all or a part of the charge; or
(b)
it is otherwise appropriate to do so.

8AAGARounding of the charge

If the amount of the charge payable for any period is not a multiple of 5 cents, the Commissioner may round it down to the nearest multiple of 5 cents.

8AAHJudgment for payment of an unpaid amount

(1)
This section applies if judgment is given by, or entered in, a court for the payment of:
(a)
all or a part of an amount in respect of which a person is, or was, liable to pay the charge because the amount remains unpaid after the time by which it is due to be paid; or
(b)
an amount that includes all or a part of the unpaid amount.
(2)
The consequences of judgment being given or entered are:
(a)
the unpaid amount is not taken, for the purposes of a provision that makes, or would make, the person liable to pay the charge on the unpaid amount, to have ceased to be due and payable by reason only of the giving or entering of the judgment; and
(b)
if the judgment debt carries interest, the amount of the charge that the person would, if not for this paragraph, be liable to pay on the unpaid amount is reduced by:
(i)
in a case to which paragraph (1)(a) applies—the amount of the interest; or
(ii)
in a case to which paragraph (1)(b) applies—the amount worked out using the formula:

Part IIBRunning balance accounts, application of payments and credits, and related mattersDivision 1Preliminary8AAZADefinitions

In this Part, unless the contrary intention appears:
company includes any body or association (whether or not it is incorporated), but does not include a partnership or a non‑entity joint venture.
compulsory AASL repayment amount has the same meaning as in the Australian Apprenticeship Support Loans Act 2014.
compulsory ABSTUDY SSL repayment amount has the same meaning as in the Student Assistance Act 1973.
compulsory repayment amount has the same meaning as in the Higher Education Support Act 2003.
compulsory SSL repayment amount has the same meaning as in Chapter 2AA of the Social Security Act 1991.
compulsory VETSL repayment amount has the same meaning as in the VET Student Loans Act 2016.
credit includes:
(a)
an amount that the Commissioner must pay to a taxpayer under a taxation law, whether or not described as a credit, other than the following amounts:
(i)
an amount paid under the Product Grants and Benefits Administration Act 2000;
(ii)
an amount paid under Division 18 (refunds) of the A New Tax System (Luxury Car Tax) Act 1999;
(iii)
an amount paid under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 to an entity, unless a determination of the Commissioner under section 8AAZAA specifies that the amount is a credit for the purposes of this subparagraph; and
(b)
an amount received by the Commissioner in respect of a taxpayer as a result of the Commissioner having made a claim that is similar in nature to a foreign revenue claim (as defined in section 263‑10 in Schedule 1).
entity means any of the following:
(a)
a company;
(b)
a partnership;
(c)
a person in a particular capacity of trustee;
(d)
a body politic;
(e)
a corporation sole;
(f)
any other person.
excess non‑RBA credit means a credit that arises under section 8AAZLA or 8AAZLB.
FS assessment debt means an FS assessment debt under:
(a)
subsection 19AB(2) of the Social Security Act 1991; or
(b)
the Student Assistance Act 1973 as in force at a time on or after 1 July 1998.
non‑entity joint venture has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997.
non‑RBA tax debt means a tax debt other than an RBA deficit debt.
primary tax debt means any amount due to the Commonwealth directly under a taxation law (other than, except in Division 4, the Product Grants and Benefits Administration Act 2000), including any such amount that is not yet payable.
RBA means a running balance account established under section 8AAZC.
RBA deficit debt, in relation to an RBA of an entity, means a balance in favour of the Commissioner, based on:
(a)
primary tax debts that have been allocated to the RBA and that are currently payable; and
(b)
payments made in respect of current or anticipated primary tax debts of the entity, and credits to which the entity is entitled under a taxation law, that have been allocated to the RBA.
RBA group means a GST group under Division 48 of the A New Tax System (Goods and Services Tax) Act 1999.

RBA statement means a statement prepared by the Commissioner under section 8AAZG.
RBA surplus, in relation to an RBA of an entity, means a balance in favour of the entity, based on:
(a)
primary tax debts that have been allocated to the RBA; and
(b)
payments made in respect of current or anticipated primary tax debts of the entity, and credits to which the entity is entitled under a taxation law, that have been allocated to the RBA.
secondary tax debt means an amount that is not a primary tax debt, but is due to the Commonwealth in connection with a primary tax debt.
Note: An example of a secondary tax debt is an amount due to the Commonwealth under an order of a court made in a proceeding for recovery of a primary tax debt.
tax debt means a primary tax debt or a secondary tax debt.
tax debtor means:
(a)
in relation to a tax debt—the person or persons who are liable for the tax debt; and
(b)
in relation to an RBA—the person or persons who are liable for the tax debts that are allocated to the RBA.

8AAZAAAmounts relating to Coronavirus economic response payments

(1)
The Commissioner may make a written determination that specifies that an amount paid under the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 to an entity is a credit for the purposes of subparagraph (a)(iii) of the definition of credit in section 8AAZA.
(2)
A determination under subsection (1) is not a legislative instrument.

8AAZBTrustee to be treated as separate entity for each capacity

For the purposes of this Part, a person who is a trustee in more than one capacity is to be treated as a separate entity in relation to each of those capacities.

Division 2Running Balance Accounts (or RBAs)8AAZCEstablishment of RBAs

(1)
The Commissioner may establish one or more systems of accounts for primary tax debts.
Note: This section does not prevent the Commissioner from establishing other accounts that are not RBAs.
(2)
Each account is to be known as a Running Balance Account (or RBA).
(3)
An RBA may be established for any entity.
Note: The same person might be part of different entities. For example, a person might have a trustee capacity and also be a partner in a partnership. The person would then be a tax debtor in relation to each of the separate RBAs established for the trustee capacity and the partnership.
(4)
RBAs for entities may be established on any basis that the Commissioner determines.
(4A)
Without limiting subsection (4), separate RBAs may be established for different types of primary tax debts.
(5)
Without limiting subsection (4), separate RBAs may be established for:
(a)
different businesses or undertakings conducted by the same entity; or
(b)
different parts of the same business or undertaking; or
(c)
different periods.

8AAZDAllocation of tax debts to RBAs

(1)
The Commissioner may allocate a primary tax debt to an RBA that has been established for that type of tax debt.
Note: General interest charge on an RBA deficit debt is not allocated to the RBA: it accrues automatically under section 8AAZF.
Separate RBAs for one entity
(1A)
If 2 or more RBAs for an entity have been established for that kind of tax debt, the Commissioner may allocate the debt to any one of those RBAs, or between any 2 or more of those RBAs, in the manner the Commissioner determines.
Note: Separate RBAs may be established for different businesses or undertakings conducted by the same entity, for different parts of the same business or undertaking or for different periods: see subsection 8AAZC(5).
Definition
(2)
In this section:
primary tax debt does not include:
(a)
general interest charge; or
(b)
an RBA deficit debt.

8AAZFGeneral interest charge on RBA deficit debt

(1)
If there is an RBA deficit debt at the end of a day, then general interest charge is payable by the tax debtor on that RBA deficit debt for that day.
(2)
The balance of the RBA is altered in the Commissioner’s favour by the amount of the general interest charge payable.

8AAZGRBA statements

The Commissioner may at any time prepare a statement for an RBA, containing such particulars as the Commissioner determines.

8AAZHLiability for RBA deficit debt

(1)
If there is an RBA deficit debt on an RBA at the end of a day, the tax debtor is liable to pay to the Commonwealth the amount of the debt. The amount is due and payable at the end of that day.
Note: For provisions about collection and recovery of the amount, see Part 4‑15 in Schedule 1.
(2)
If there are several tax debtors, their liability for the debt is of the same kind as their liability for the tax debts that were allocated to the RBA.
Example: If the tax debtors are jointly and severally liable for the tax debts that were allocated to the RBA, they will also be jointly and severally liable for the RBA deficit debt.

8AAZIRBA statement to be evidence

(1)
The production of an RBA statement:
(a)
is prima facie evidence that the RBA was duly kept; and
(b)
is prima facie evidence that the amounts and particulars in the statement are correct.
(2)
In this section:
RBA statement includes a document that purports to be a copy of an RBA statement and is signed by the Commissioner or a delegate of the Commissioner or by a Second Commissioner or Deputy Commissioner.

8AAZJEvidentiary certificate about RBA transactions etc.

(1)
In proceedings for recovery of an RBA deficit debt, a Commissioner’s certificate stating any of the following matters in respect of a specified RBA is prima facie evidence of those matters:
(a)
that no tax debts (other than general interest charge on the RBA deficit debt) were allocated to the RBA after the balance date shown on a specified RBA statement for the RBA;
(b)
that general interest charge is payable on the RBA deficit debt, as specified in the certificate;
(c)
that payments and credits were allocated to the RBA, as specified in the certificate;
(d)
that a specified amount was the RBA deficit debt on the date of the certificate.
(2)
In this section:
Commissioner’s certificate means a certificate signed by the Commissioner or a delegate of the Commissioner, or by a Second Commissioner or Deputy Commissioner.

Division 3Treatment of payments, credits and RBA surpluses8AAZLAmounts covered by this Division

(1)
This Division sets out how the Commissioner must treat the following kinds of amount:
(a)
a payment the Commissioner receives in respect of a current or anticipated tax debt or tax debts of an entity;
(b)
a credit (including an excess non‑RBA credit) that an entity is entitled to under a taxation law;
(c)
an RBA surplus of an entity.
(2)
The Commissioner must treat each such amount using the method set out in section 8AAZLA or 8AAZLB (but not both).
Note: In either case, section 8AAZLC has some additional rules that apply to RBA surpluses and to certain excess non‑RBA credits.
(3)
However, the Commissioner does not have to treat an amount using either of those methods if doing so would require the Commissioner to apply the amount against a tax debt:
(a)
that is due but not yet payable; or
(b)
in respect of which the taxpayer has complied with an arrangement under section 255‑15 to pay the debt by instalments; or
(c)
in respect of which the Commissioner has agreed to defer recovery under section 255‑5.
(4)
Furthermore, the Commissioner does not have to treat an amount using either of those methods if:
(a)
doing so would require the Commissioner to apply the amount against a tax debt; and
(b)
the tax debt is a penalty that is due and payable under section 269‑20 in Schedule 1 (penalties for directors of non‑complying companies).

8AAZLAMethod 1 – allocating the amount first to an RBA

(1)
The Commissioner may, in the manner he or she determines, allocate the amount to an RBA of the entity or, if the entity is a member of an RBA group, to an RBA of another member of the group.
(2)
The Commissioner must then also apply the amount against the following kinds of debts (if there are any):
(a)
tax debts that have been allocated to that RBA;
(b)
general interest charge on such tax debts.
(3)
To the extent that the amount is not applied under subsection (2), it gives rise to an excess non‑RBA credit in favour of the entity that:
(a)
is equal to the part of the amount that is not applied; and
(b)
relates to the RBA to which the amount was allocated.

8AAZLBMethod 2 – applying the amount first against a non‑RBA tax debt

(1)
The Commissioner may, in the manner he or she determines, apply the amount against a non‑RBA tax debt of the entity or, if the entity is a member of an RBA group, against a non‑RBA tax debt of another member of the group.
(2)
If the non‑RBA tax debt is:
(a)
a tax debt that has been allocated to an RBA; or
(b)
general interest charge on such a tax debt;
the Commissioner must then also allocate the amount to that RBA.
(3)
To the extent that the amount is not applied under subsection (1), it gives rise to an excess non‑RBA credit in favour of the entity that is equal to the part of the amount that is not applied.
(4)
The excess non‑RBA credit relates to the RBA (if any) that the Commissioner determines and the balance of that RBA is adjusted in the entity’s favour by the amount of that credit.
Separate RBAs for one entity
(5)
If the non‑RBA tax debt mentioned in subsection (1) has been allocated to 2 or more RBAs, the Commissioner must allocate the amount applied between those RBAs in the proportions in which the tax debt was allocated.
Note: Separate RBAs may be established for different businesses or undertakings conducted by the same entity, for different parts of the same business or undertaking or for different periods: see subsection 8AAZC(5).

8AAZLCRBA surplus and related credits must remain equivalent if one or the other is applied

RBA surpluses
(1)
If an RBA surplus is allocated or applied under this Division, the Commissioner must reduce by the same amount excess non‑RBA credits that relate to the RBA.
Excess non‑RBA credits
(2)
If, under this Division, an excess non‑RBA credit that relates to an RBA (the related RBA) is:
(a)
allocated to an RBA; or
(b)
applied against a non‑RBA tax debt;
the related RBA is adjusted in the Commissioner’s favour by the same amount.

8AAZLDSpecial priority credits

If, under this Division, the Commissioner is to apply a credit that arises under Schedule 1 to this Act (the PAYG system), the Commissioner must apply it, whether under section 8AAZLA or 8AAZLB:
(aa)
first, against any compulsory repayment amount of the entity; and
(aaa)
then against any compulsory VETSL repayment amount of the entity; and
(ab)
then against any compulsory SSL repayment amount of the entity; and
(ac)
then against any compulsory ABSTUDY SSL repayment amount of the entity; and
(ad)
then against any compulsory AASL repayment amount of the entity; and
(b)
then against any FS assessment debt of the entity;
before applying it against other non‑RBA tax debts of the entity.

8AAZLEInstructions to Commissioner not binding

In doing anything under this Division, the Commissioner is not required to take account of any instructions of any entity.

Division 3ARefunds of RBA surpluses and credits8AAZLFCommissioner must refund RBA surpluses and credits

(1)
The Commissioner must refund to an entity so much of:
(a)
an RBA surplus of the entity; or
(b)
a credit (including an excess non‑RBA credit) in the entity’s favour;
as the Commissioner does not allocate or apply under Division 3.
Voluntary payments only to be refunded on request
(2)
However, the Commissioner is not required to refund an RBA surplus or excess non‑RBA credit that arises because a payment is made in respect of an anticipated tax debt of an entity unless the entity later requests, in the approved manner, that the Commissioner do so.
(3)
On receiving such a request, the Commissioner must refund so much of the amount as the Commissioner does not allocate or apply under Division 3.
Effect of refunding RBA surplus
(4)
If the Commissioner refunds an RBA surplus under this section, the Commissioner must reduce by the same amount excess non‑RBA credits that relate to the RBA.
Effect of refunding credit that relates to an RBA
(5)
If, under this section, the Commissioner refunds an excess non‑RBA credit that relates to an RBA, the RBA is adjusted in the Commissioner’s favour by the same amount.

8AAZLGRetaining refunds until information or notification given

(1)
The Commissioner may retain an amount that he or she otherwise would have to refund to an entity under section 8AAZLF, if the entity has not given the Commissioner a notification:
(a)
that affects or may affect the amount that the Commissioner refunds to the entity; and
(b)
that the entity is required to give the Commissioner under:
(i)
any of the BAS provisions (as defined in subsection 995‑1(1) of the Income Tax Assessment Act 1997); or
(ii)
any of the petroleum resource rent tax provisions (as defined in that subsection); or
(iii)
any provision of a taxation law (other than a provision mentioned in subparagraph (i) or (ii)).
(2)
The Commissioner may retain the amount until the entity has given the Commissioner that notification or the Commissioner makes or amends an assessment of the amount, whichever happens first.
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).

8AAZLGARetaining refunds while Commissioner verifies information

Commissioner may retain an amount
(1)
The Commissioner may retain an amount that he or she otherwise would have to refund to an entity under section 8AAZLF, if the entity has given the Commissioner a notification that affects or may affect the amount that the Commissioner refunds to the entity, and:
(a)
it would be reasonable to require verification of information (the notified information) that:
(i)
is contained in the notification; and
(ii)
relates to the amount that the Commissioner would have to refund; or
(b)
the entity has requested the Commissioner to retain the amount for verification of the notified information, and the request has not been withdrawn.
(2)
In deciding whether to retain the amount under this section, the Commissioner must, as far as the information available to the Commissioner at the time of making the decision reasonably allows, have regard to the following:
(a)
the likely accuracy of the notified information;
(b)
the likelihood that the notified information was affected by:
(i)
fraud or evasion; or
(ii)
intentional disregard of a taxation law; or
(iii)
recklessness as to the operation of a taxation law;
(c)
the impact of retaining the amount on the entity’s financial position;
(d)
whether retaining the amount is necessary for the protection of the revenue, including the likelihood that the Commissioner could recover any of the amount if the notified information were found to be incorrect after the amount had been refunded;
(e)
any complexity that would be involved in verifying the notified information;
(f)
the time for which the Commissioner has already retained the amount;
(g)
what the Commissioner has already done to verify the notified information;
(h)
whether the Commissioner has enough information to make an assessment relating to the amount (including information obtained from making further requests for information);
(i)
the extent to which the notified information is consistent with information that the entity previously provided;
(j)
any other relevant matter.
Informing the entity of the retention of the amount
(3)
The Commissioner must inform the entity (by serving a document on the entity or by other means) that he or she has retained the amount under this section. He or she must do so by the end of:
(a)
in a case to which paragraph 8AAZLF(1)(a) applies:
(i)
if the whole or part of the RBA surplus of the entity arises because of a credit that arises directly under the BAS provisions (as defined in subsection 995‑1(1) of the Income Tax Assessment Act 1997)—the 16th day to occur after the RBA interest day (within the meaning of section 12AF of the Taxation (Interest on Overpayments and Early Payments) Act 1983) for the RBA surplus; or
(ii)
otherwise—the RBA interest day for the RBA surplus of the entity; or
(b)
in any other case—the 30th day after the entity gives to the Commissioner the notification mentioned in subsection (1) of this section.
(3A)
For the purposes of subparagraph (3)(a)(i), the whole or part of the RBA surplus is taken to arise because of a credit if the whole or part of the RBA surplus would not arise but for the credit being allocated to the RBA.
(4)
In informing the entity that the amount is retained, the Commissioner may request information that he or she is aware will be required for the purposes of verifying the notified information.
How long the amount may be retained
(5)
The Commissioner may retain the amount under this section only until:
(a)
if paragraph (1)(a) applies—it would no longer be reasonable to require verification of the information; or
(b)
if the Commissioner fails to inform the entity, in accordance with subsection (3), that he or she has retained the amount under this section—the end of the day after the time by which, under that subsection, the Commissioner is required to inform the entity; or
(c)
in any case—there is a change to how much the Commissioner is required to refund, as a result of:
(i)
the Commissioner amending an assessment relating to the amount; or
(ii)
the Commissioner making or amending an assessment, under Division 105 in Schedule 1, relating to the amount;
whichever happens first.
Objecting to the decision to retain the amount
(6)
The entity may object to a decision of the Commissioner to retain the amount under this section in the manner set out in Part IVC, if the entity is dissatisfied with the decision.
Note: Interest on the amount may be payable under the Taxation (Interest on Overpayments and Early Payments) Act 1983.
(7)
Before the end of the 7 days after the start of the period during which, under section 14ZW, the entity may object to the decision, the Commissioner must notify the entity, in writing, that the entity may object to the decision.
Note: For the start of the period for objecting to the decision, see paragraph 14ZW(1)(aad) and subsection 14ZW(4).
(8)
A failure to comply with subsection (7) does not affect the validity of the decision.

8AAZLGBRetaining refunds until notification under Division 389 or ascertainment of liability

Commissioner may retain an amount
(1)
The Commissioner may retain an amount that he or she otherwise would have to refund to an entity under section 8AAZLF, if:
(a)
the Commissioner reasonably believes that the entity has made a payment as a result of which the entity is, or will be, required to notify the Commissioner under section 389‑5 in Schedule 1; and
(b)
the entity has not notified the Commissioner of the amount under that section; and
(c)
the notification affects or may affect the amount that the Commissioner refunds to the entity.
(2)
The Commissioner must inform the entity that he or she has retained the amount under this section. He or she must do so within 14 days after the day on which the relevant RBA surplus or credit arose.
How long the amount may be retained
(3)
The Commissioner may retain the amount until:
(a)
the entity has given the Commissioner that notification (including notification of a nil amount); or
(b)
the Commissioner becomes reasonably satisfied that the entity is not required to give that notification; or
(c)
the Commissioner becomes reasonably satisfied that the entity does not have a liability (a PAYGW liability) to pay to the Commissioner an amount of a kind referred to in item 1 of the table in subsection 389‑5(1) in Schedule 1; or
(d)
the Commissioner ascertains (including as a result of making an estimate) the total amount of the entity’s outstanding PAYGW liabilities;
whichever happens first.
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 (3).
Objecting to the decision to retain the amount
(4)
The entity may object to a decision of the Commissioner to retain the amount under this section in the manner set out in Part IVC, if the entity is dissatisfied with the decision.

ad. No. 67, 2003

Link note to s. 340‑25..................

rep. No. 41, 2005

Division 342

Division 342...............................

ad. No. 56, 2010

s. 342‑1......................................

ad. No. 56, 2010

Subdivision 342‑A

s. 342‑5......................................

ad. No. 56, 2010

s. 342‑10....................................

ad. No. 56, 2010

Part 4‑90

Part 4‑90....................................

ad. No. 39, 2012

Division 350

s. 350‑1......................................

ad. No. 39, 2012

am No 2, 2015; No 64, 2020

Subdivision 350‑A

s. 350‑5......................................

ad. No. 39, 2012

rs. No. 14, 2012

am No 82, 2013

rs No 2, 2015

s 350‑10.....................................

ad No 39, 2012

am No 14, 2012; No 39, 2012 (as am by No 15, 2017 (amdt never applied (Sch 4 item 93))); No 71, 2012; No 2, 2015; No 15, 2017 (amdt never applied (Sch 4 item 89)); No 64, 2020; No 8, 2022

s 350‑12.....................................

ad No 64, 2020

s 350‑15.....................................

ad No 39, 2012

s 350‑20.....................................

ad No 64, 2020

s 350‑25.....................................

ad No 64, 2020

Chapter 5

Chapter 5 heading.......................

ad. No. 73, 2006

Part 5‑1

Part 5‑1......................................

ad. No. 179, 1999

Division 352

Division 352 heading...................

rs No 89, 2016

Division 352...............................

ad. No. 73, 2006

s. 352‑1......................................

ad. No. 73, 2006

am. No. 14, 2012; No 96, 2014; No 89, 2016

Subdivision 352‑A

s. 352‑5......................................

ad. No. 73, 2006

Subdivision 352‑B.......................

ad. No. 14, 2012

rep No 96, 2014

s. 352‑10....................................

ad. No. 14, 2012

rep No 96, 2014

Subdivision 352‑C

Subdivision 352‑C.......................

ad No 89, 2016

s 352‑25.....................................

ad No 89, 2016

Division 353

Group heading to s 353‑1.............

ad No 8, 2019

s 353‑1.......................................

ad No 8, 2019

Subdivision 353‑A

Subdivision 353‑A heading..........

ad No 8, 2019

s. 353‑10....................................

ad. No. 179, 1999

am. No. 91, 2000; No. 67, 2003; No. 73, 2006; No. 14, 2012; No 82, 2013; No 2, 2015

Link note to s. 353‑10..................

ad. No. 179, 1999

rep. No. 41, 2005

s. 353‑15....................................

ad. No. 73, 2006

am. No. 14, 2012; No 82, 2013; No 2, 2015

s. 353‑17....................................

ad. No. 14, 2012

rep No 96, 2014

s. 353‑20....................................

ad. No. 55, 2007

am. No. 88, 2009

Subdivision 353‑B

Subdivision 353‑B.......................

ad No 8, 2019

s 353‑25.....................................

ad No 8, 2019

s 353‑30.....................................

ad No 8, 2019

Division 354

Division 354...............................

ad No 150, 2015

s 354‑5.......................................

ad No 150, 2015

Division 355

Division 355...............................

ad. No. 73, 2006

rs. No. 145, 2010

s. 355‑1......................................

ad. No. 73, 2006

rs. No. 145, 2010

am No 21, 2015

Subdivision 355‑A

s. 355‑5......................................

ad. No. 73, 2006

am. No. 100, 2006

rep. No. 145, 2010

s. 355‑10....................................

ad. No. 145, 2010

s. 355‑15....................................

ad. No. 145, 2010

Subdivision 355‑B

s. 355‑20....................................

ad. No. 145, 2010

s 355‑25.....................................

ad No 145, 2010

am No 21, 2015; No 127, 2021; No 134, 2024

s. 355‑30....................................

ad. No. 145, 2010

am. No. 39, 2012

s. 355‑35....................................

ad. No. 145, 2010

s. 355‑40....................................

ad. No. 145, 2010

s. 355‑45....................................

ad. No. 145, 2010

s 355‑47.....................................

ad No 124, 2013

s 355‑50.....................................

ad No 145, 2010

am No 124, 2013; No 96, 2014; No 110, 2014; No 55, 2016; No 8, 2019; No 92, 2020; No 51, 2024

s 355‑55.....................................

ad No 145, 2010

am No 39, 2012; No 62, 2014; No 126, 2015; No 150, 2015; No 96, 2016

s 355‑60.....................................

ad No 145, 2010

s 355‑65.....................................

ad No 145, 2010

am No 56, 2010; No 105, 2010; No 32, 2011; No 41, 2011; No 132, 2011; No 147, 2011; No 12, 2012; No 57, 2012; No 71, 2012; No 75, 2012; No 158, 2012; No 169, 2012; No 26, 2013; No 102, 2013; No 105, 2013; No 124, 2013; No 82, 2014; No 83, 2014; No 110, 2014; No 21, 2015; No 41, 2015; No 70, 2015; No 81, 2015; No 130, 2015; No 150, 2015; No 154, 2015; No 162, 2015 (Sch 4 item 26 md not incorp); No 63, 2016; No 82, 2016; No 89, 2016; No 96, 2016; No 15, 2017; No 64, 2017; No 91, 2017; No 132, 2017; No 4, 2018; No 13, 2018; No 116, 2018; No 125, 2018; No 8, 2019

ed C160

am No 8, 2019; No 34, 2019; No 38, 2020; No 64, 2020; No 79, 2020; No 81, 2020; No 89, 2020; No 114, 2020; No 66, 2021; No 71, 2021; No 79, 2021; No 101, 2021; No 111, 2021; No 75, 2022; No 89, 2022; No 61, 2023; No 75, 2023; No 76, 2023; No 37, 2024; No 52, 2024; No 9, 2025

s 355‑66.....................................

ad No 75, 2022

s 355‑67.....................................

ad No 141, 2020

am No 141, 2020

s 355‑70.....................................

ad No 145, 2010

am No 145, 2010; No 39, 2012; No 74, 2012: No 84, 2013; No 108, 2014; No 110, 2014; No 21, 2015; No 153, 2015; No 162, 2015; No 86, 2016; No 89, 2022

s 355‑72.....................................

ad No 95, 2019

s. 355‑75....................................

ad. No. 145, 2010

rs No 150, 2015

Subdivision 355‑C

s. 355‑150..................................

ad. No. 145, 2010

s. 355‑155..................................

ad. No. 145, 2010

am No 150, 2015

s. 355‑160..................................

ad. No. 145, 2010

s. 355‑165..................................

ad. No. 145, 2010

s. 355‑170..................................

ad. No. 145, 2010

s 355‑172...................................

ad No 124, 2013

s. 355‑175..................................

ad. No. 145, 2010

s 355‑180...................................

ad No 145, 2010

s 355‑181...................................

ad No 37, 2024

s 355‑182...................................

ad No 82, 2016

s 355‑185...................................

ad No 145, 2010

am No 108, 2014

rs No 73, 2023

s. 355‑190..................................

ad. No. 145, 2010

s 355‑192...................................

ad No 89, 2022

s. 355‑195..................................

ad. No. 145, 2010

s. 355‑200..................................

ad. No. 145, 2010

am No 197, 2012; No 2, 2015

s. 355‑205..................................

ad. No. 145, 2010

rs No 150, 2015

s 355‑210...................................

ad No 145, 2010

am No 37, 2024

s 355‑215...................................

ad No 95, 2019

Subdivision 355‑D

s. 355‑260..................................

ad. No. 145, 2010

s. 355‑265..................................

ad. No. 145, 2010

s. 355‑270..................................

ad. No. 145, 2010

s. 355‑275..................................

ad. No. 145, 2010

s. 355‑280..................................

ad. No. 145, 2010

Subdivision 355‑E

s. 355‑320..................................

ad. No. 145, 2010

s. 355‑325..................................

ad. No. 145, 2010

s. 355‑330..................................

ad. No. 145, 2010

s. 355‑335..................................

ad. No. 145, 2010

Division 356

Division 356...............................

ad. No. 73, 2006

s. 356‑1......................................

ad. No. 73, 2006

am No 64, 2017

Subdivision 356‑A

s. 356‑5......................................

ad. No. 73, 2006

Subdivision 356‑B

Subdivision 356‑B.......................

ad No 64, 2017

s 356‑10.....................................

ad No 64, 2017

Subdivision 356‑C

Subdivision 356‑C.......................

ad No 24, 2022

s 356‑15.....................................

ad No 24, 2022

Subdivision 356‑D

Subdivision 356‑D......................

ad No 134, 2024

s 356‑20.....................................

ad No 134, 2024

Part 5‑5

Part 5‑5......................................

ad. No. 179, 1999

Division 357

Division 357...............................

ad No 161, 2005

s 357‑1.......................................

ad No 161, 2005

am No 54, 2016; No 63, 2016; No 101, 2021

Subdivision 357‑A

s 357‑5.......................................

ad No 161, 2005

am No 54, 2016; No 63, 2016; No 101, 2021

Subdivision 357‑B

s 357‑50.....................................

ad No 161, 2005

am No 54, 2016; No 63, 2016; No 101, 2021

s 357‑55.....................................

ad No 161, 2005

am No 73, 2006; No 78, 2006; No 74, 2010; No 12, 2012; No 14, 2012; No 39, 2012; No 96, 2014; No 64, 2017; No 24, 2022; No 134, 2024; No 138, 2024

s. 357‑60....................................

ad. No. 161, 2005

am. No. 74, 2010

s. 357‑65....................................

ad. No. 161, 2005

s. 357‑70....................................

ad. No. 161, 2005

s. 357‑75....................................

ad. No. 161, 2005

am. No. 74, 2010

s. 357‑80....................................

ad. No. 161, 2005

s. 357‑85....................................

ad. No. 161, 2005

s. 357‑90....................................

ad. No. 161, 2005

s. 357‑95....................................

ad. No. 161, 2005

s 357‑100...................................

ad No 161, 2005

am No 39, 2012

rep No 64, 2020

s. 357‑105..................................

ad. No. 161, 2005

s. 357‑110..................................

ad. No. 161, 2005

s. 357‑115..................................

ad. No. 161, 2005

s. 357‑120..................................

ad. No. 161, 2005

s. 357‑125..................................

ad. No. 161, 2005

Division 358

Division 358...............................

ad. No. 161, 2005

s. 358‑1......................................

ad. No. 161, 2005

s 358‑5.......................................

ad No 161, 2005

am No 64, 2020

s. 358‑10....................................

ad. No. 161, 2005

am. No. 74, 2010

s. 358‑15....................................

ad. No. 161, 2005

s 358‑20.....................................

ad No 161, 2005

am No 74, 2010; No 64, 2020

Division 359

Division 359...............................

ad. No. 161, 2005

s. 359‑1......................................

ad. No. 161, 2005

s. 359‑5......................................

ad. No. 161, 2005

s. 359‑10....................................

ad. No. 161, 2005

s. 359‑15....................................

ad. No. 161, 2005

s. 359‑20....................................

ad. No. 161, 2005

s. 359‑25....................................

ad. No. 161, 2005

am. No. 74, 2010

s. 359‑30....................................

ad. No. 161, 2005

am. No. 74, 2010

s 359‑35.....................................

ad No 161, 2005

am No 134, 2024

s. 359‑40....................................

ad. No. 161, 2005

s. 359‑45....................................

ad. No. 161, 2005

s. 359‑50....................................

ad. No. 161, 2005

s. 359‑55....................................

ad. No. 161, 2005

am. No. 74, 2010

s. 359‑60....................................

ad. No. 161, 2005

am. No. 74, 2010

s. 359‑65....................................

ad. No. 161, 2005

s. 359‑70....................................

ad. No. 161, 2005

Division 360

Division 360...............................

rs. No. 161, 2005

s. 360‑1......................................

ad. No. 179, 1999

rs. No. 161, 2005

s. 360‑5......................................

ad. No. 179, 1999

rs. No. 161, 2005

am. No. 74, 2010; No. 14, 2012; No 96, 2014

s. 360‑10....................................

ad. No. 161, 2005

s. 360‑15....................................

ad. No. 161, 2005

Subdivision 360‑A......................

rep. No. 161, 2005

s. 360‑20....................................

ad. No. 179, 1999

rep. No. 161, 2005

s. 360‑25....................................

ad. No. 179, 1999

rep. No. 161, 2005

s. 360‑30....................................

ad. No. 179, 1999

rep. No. 161, 2005

s. 360‑35....................................

ad. No. 179, 1999

rep. No. 161, 2005

s. 360‑40....................................

ad. No. 179, 1999

rep. No. 161, 2005

Subdivision 360‑B.......................

rep. No. 161, 2005

Group heading to........................

Subdivision 360‑B

rs. No. 44, 2000

rep. No. 161, 2005

s. 360‑60....................................

ad. No. 179, 1999

am. No. 44, 2000

rep. No. 161, 2005

s. 360‑65....................................

ad. No. 179, 1999

am. No. 66, 2003

rep. No. 161, 2005

s. 360‑70....................................

ad. No. 179, 1999

rep. No. 161, 2005

s. 360‑75....................................

ad. No. 179, 1999

am. No. 44, 2000; No. 66, 2003

rep. No. 161, 2005

s. 360‑77....................................

ad. No. 66, 2003

rep. No. 161, 2005

s. 360‑80....................................

ad. No. 179, 1999

am. No. 44, 2000

rep. No. 161, 2005

s. 360‑85....................................

ad. No. 179, 1999

am. No. 44, 2000; No. 23, 2005

rep. No. 161, 2005

s. 360‑100..................................

ad. No. 179, 1999

am. No. 57, 2002; No. 66, 2003

rep. No. 161, 2005

s. 360‑105..................................

ad. No. 179, 1999

rep. No. 161, 2005

s. 360‑110..................................

ad. No. 179, 1999

rep. No. 161, 2005

s. 360‑115..................................

ad. No. 179, 1999

am. No. 23, 2005

rep. No. 161, 2005

s. 360‑120..................................

ad. No. 179, 1999

rep. No. 161, 2005

Subdivision 360‑C.......................

rep. No. 161, 2005

s. 360‑140..................................

ad. No. 179, 1999

am. No. 57, 2002; No. 66, 2003

rep. No. 161, 2005

s. 360‑145..................................

ad. No. 179, 1999

am. No. 57, 2002

rep. No. 161, 2005

s. 360‑150..................................

ad. No. 179, 1999

rep. No. 161, 2005

s. 360‑155..................................

ad. No. 179, 1999

rep. No. 161, 2005

Subdivision 360‑D......................

rep. No. 161, 2005

s. 360‑175..................................

ad. No. 179, 1999

rep. No. 161, 2005

s. 360‑180..................................

ad. No. 179, 1999

am. No. 91, 2000

rep. No. 161, 2005

Link note to s. 360‑180................

ad. No. 179, 1999

am. No. 91, 2000

rep. No. 41, 2005

Division 361

Division 361...............................

ad. No. 161, 2005

s. 361‑5......................................

ad. No. 161, 2005

am. No. 56, 2010

Division 362

Division 362 heading...................

am No 63, 2016; No 101, 2021

Division 362...............................

ad No 54, 2016

s 362‑1.......................................

ad No 54, 2016

am No 63, 2016; No 101, 2021

Group heading to s 362‑5.............

am No 63, 2016; No 101, 2021

s 362‑5.......................................

ad No 54, 2016

am No 63, 2016; No 124, 2018; No 64, 2020; No 101, 2021

s 362‑10.....................................

ad No 54, 2016

s 362‑15.....................................

ad No 54, 2016

s 362‑20.....................................

ad No 54, 2016

am No 63, 2016; No 64, 2020; No 101, 2021

Group heading to s 362‑25...........

am No 63, 2016; No 101, 2021

s 362‑25.....................................

ad No 54, 2016

am No 63, 2016; No 124, 2018; No 101, 2021

s 362‑30.....................................

ad No 54, 2016

am No 63, 2016; No 101, 2021

s 362‑35.....................................

ad No 54, 2016

am No 63, 2016; No 101, 2021

s 362‑40.....................................

ad No 54, 2016

am No 63, 2016; No 101, 2021

s 362‑45.....................................

ad No 54, 2016

s 362‑50.....................................

ad No 54, 2016

am No 63, 2016; No 101, 2021

s 362‑55.....................................

ad No 54, 2016

s 362‑60.....................................

ad No 54, 2016

am No 63, 2016; No 101, 2021

s 362‑65.....................................

ad No 54, 2016

am No 63, 2016; No 101, 2021

s 362‑70.....................................

ad No 54, 2016

am No 63, 2016; No 101, 2021

s 362‑75.....................................

ad No 54, 2016

Part 5‑10

Part 5‑10....................................

ad No 15, 2017

Division 370

s 370‑1.......................................

ad No 15, 2017

Subdivision 370‑A

s 370‑5.......................................

ad No 15, 2017

s 370‑10.....................................

ad No 15, 2017

s 370‑15.....................................

ad No 15, 2017

s 370‑20.....................................

ad No 15, 2017

Part 5‑25

Part 5‑25 heading........................

rs No 162, 2015

Part 5‑25....................................

ad. No. 91, 2000

Division 382

Division 382...............................

ad. No. 73, 2006

s. 382‑1......................................

ad. No. 73, 2006

am. No. 55, 2007

Subdivision 382‑A

s. 382‑5......................................

ad. No. 73, 2006

am. No. 20, 2010; No. 39, 2012; No 70, 2015

Subdivision 382‑B

Subdivision 382‑B.......................

ad. No. 55, 2007

s. 382‑15....................................

ad. No. 55, 2007

Subdivision 382‑C

Subdivision 382‑C.......................

ad No 134, 2024

s 382‑20.....................................

ad No 134, 2024

Division 384

Division 384...............................

ad No 8, 2019

s 384‑5.......................................

ad No 8, 2019

s 384‑10.....................................

ad No 8, 2019

am No 84, 2022

s 384‑12.....................................

ad No 84, 2022

s 384‑15.....................................

ad No 8, 2019

rs No 84, 2022

s 384‑17.....................................

ad No 84, 2022

s 384‑20.....................................

ad No 8, 2019

am No 84, 2022

s 384‑25.....................................

ad No 8, 2019

s 384‑30.....................................

ad No 8, 2019

am No 84, 2022

s 384‑35.....................................

ad No 8, 2019

am No 84, 2022

s 384‑40.....................................

ad No 8, 2019

am No 84, 2022

Division 388

Subdivision 388‑A

s. 388‑5......................................

ad. No. 91, 2000

Subdivision 388‑B

s. 388‑50....................................

ad. No. 91, 2000

am. No. 73, 2001; No. 58, 2006

s. 388‑52....................................

ad. No. 73, 2001

s. 388‑55....................................

ad. No. 91, 2000

s. 388‑60....................................

ad. No. 91, 2000

s. 388‑65....................................

ad. No. 91, 2000

am. No. 161, 2005; No. 41, 2011; No 135, 2024

s 388‑70.....................................

ad No 91, 2000

am No 135, 2024

s. 388‑75....................................

ad. No. 91, 2000

am. No. 73, 2001

s. 388‑80....................................

ad. No. 91, 2000

s. 388‑85....................................

ad. No. 91, 2000

Division 389

Division 389...............................

ad No 55, 2016

s 389‑1.......................................

ad No 55, 2016

rs No 8, 2019; No 79, 2020

am No 135, 2024

Heading preceding s 389‑5...........

ad No 135, 2024

s 389‑5.......................................

ad No 55, 2016

am No 8, 2019; No 4, 2023

s 389‑10.....................................

ad No 55, 2016

s 389‑15.....................................

ad No 55, 2016

am No 8, 2019; No 79, 2020

s 389‑20.....................................

ad No 55, 2016

am No 23, 2018

s 389‑25.....................................

ad No 55, 2016

am No 8, 2019

s 389‑30.....................................

ad No 79, 2020

s 389‑35

ad No 135, 2024

Division 390

Division 390...............................

ad No 9, 2007

s. 390‑1......................................

ad No 9, 2007

am No 15, 2007; No 56, 2010; No 81, 2016

Subdivision 390‑A

Subdivision 390‑A heading..........

rs. No. 158, 2012

s 390‑5.......................................

ad No 9, 2007

am No 158, 2012; No 82, 2013; No 118, 2013; No 13, 2018; No 8, 2019; No 78, 2019; No 76, 2023

s 390‑7.......................................

ad No 8, 2019

s. 390‑10....................................

ad. No. 9, 2007

am. No. 15, 2007; No 21, 2015

s 390‑12.....................................

ad No 181, 2012

s. 390‑15....................................

ad. No. 9, 2007

am No 181, 2012; No 81, 2016

s 390‑20.....................................

ad No 81, 2016

Subdivision 390‑B

s. 390‑65....................................

ad. No. 9, 2007

am No 82, 2013; No 81, 2016

Subdivision 390‑C

s. 390‑115..................................

ad. No. 9, 2007

Division 391...............................

ad. No. 45, 2008

rep No 70, 2015

s. 391‑1......................................

ad. No. 45, 2008

rep No 70, 2015

s. 391‑5......................................

ad. No. 45, 2008

am. No. 92, 2008

rep No 70, 2015

s. 391‑10....................................

ad. No. 45, 2008

rep No 70, 2015

Division 392

Division 392...............................

ad. No. 133, 2009

s. 392‑1......................................

ad. No. 133, 2009

Subdivision 392‑A

s. 392‑5......................................

ad. No. 133, 2009

s. 392‑10....................................

ad. No. 133, 2009

Subdivision 392‑B

s. 392‑15....................................

ad. No. 133, 2009

Division 393

Division 393...............................

ad No 2, 2015

s 393‑1.......................................

ad No 2, 2015

s 393‑5.......................................

ad No 2, 2015

s 393‑10.....................................

ad No 2, 2015

am No 53, 2016

s 393‑15.....................................

ad No 2, 2015

Division 394

Division 394...............................

ad. No. 79, 2007

s. 394‑1......................................

ad. No. 79, 2007

s. 394‑5......................................

ad. No. 79, 2007

s. 394‑10....................................

ad. No. 79, 2007

Division 396

Division 396 heading...................

rs No 162, 2015

Division 396...............................

ad No 67, 2014

s 396‑1A....................................

ad No 162, 2015

rs No 23, 2016

Subdivision 396‑A

Subdivision 396‑A heading..........

ad No 162, 2015

Group heading to s 396‑1.............

ad No 162, 2015

s 396‑1.......................................

ad No 67, 2014

am No 162, 2015

Group heading to s 396‑5.............

ad No 162, 2015

s 396‑5.......................................

ad No 67, 2014

am No 23, 2016

s 396‑10.....................................

ad No 67, 2014

am No 23, 2016

s 396‑15.....................................

ad No 67, 2014

s 396‑20.....................................

ad No 67, 2014

am No 162, 2015

s 396‑25.....................................

ad No 67, 2014

Subdivision 396‑B

Subdivision 396‑B.......................

ad No 162, 2015

s 396‑50.....................................

ad No 162, 2015

s 396‑55.....................................

ad No 162, 2015

am No 54, 2016; No 121, 2018; No 141, 2018; No 34, 2019; No 84, 2022; No 69, 2023

s 396‑60.....................................

ad No 162, 2015

am No 54, 2016

s 396‑65.....................................

ad No 162, 2015

rs No 8, 2019

am No 76, 2023

s 396‑70.....................................

ad No 162, 2015

s 396‑75.....................................

ad No 162, 2015

Subdivision 396‑C

Subdivision 396‑C.......................

ad No 23, 2016

s 396‑100...................................

ad No 23, 2016

s 396‑105...................................

ad No 23, 2016

s 396‑110...................................

ad No 23, 2016

s 396‑115...................................

ad No 23, 2016

am No 141, 2020

s 396‑120...................................

ad No 23, 2016

s 396‑125...................................

ad No 23, 2016

s 396‑130...................................

ad No 23, 2016

am No 141, 2020

s 396‑135...................................

ad No 23, 2016

s 396‑136...................................

ad No 23, 2016

Division 398

Division 398...............................

ad. No. 79, 2010

s. 398‑1......................................

ad. No. 79, 2010

Subdivision 398‑A

s. 398‑5......................................

ad. No. 79, 2010

am. No. 147, 2011

Part 5‑30

Part 5‑30....................................

ad. No. 179, 1999

Division 400

s. 400‑1......................................

ad. No. 179, 1999

s. 400‑5......................................

ad. No. 179, 1999

Division 405

s. 405‑5......................................

ad. No. 179, 1999

s. 405‑10....................................

ad. No. 179, 1999

s. 405‑15....................................

ad. No. 179, 1999

Division 410

s. 410‑5......................................

ad. No. 179, 1999

s. 410‑10....................................

ad. No. 179, 1999

s. 410‑15....................................

ad. No. 179, 1999

Division 415

s. 415‑5......................................

ad. No. 179, 1999

s. 415‑10....................................

ad. No. 179, 1999

s. 415‑15....................................

ad. No. 179, 1999

s. 415‑20....................................

ad. No. 179, 1999

Division 417

s. 417‑5......................................

ad. No. 179, 1999

s. 417‑10....................................

ad. No. 179, 1999

s. 417‑15....................................

ad. No. 179, 1999

s. 417‑20....................................

ad. No. 179, 1999

Division 420

s. 420‑5......................................

ad. No. 179, 1999

am. No. 91, 2000; No. 32, 2006

Division 425

s. 425‑20....................................

ad. No. 179, 1999

s. 425‑25....................................

ad. No. 179, 1999

s. 425‑30....................................

ad. No. 179, 1999

rep. No. 133, 2003

Part 5‑35

Part 5‑35....................................

ad. No. 95, 2004

Division 426

s 426‑1.......................................

ad No 95, 2004

am No 88, 2009; No 147, 2011; No 12, 2012; No 69, 2020; No 52, 2024

Subdivision 426‑A

s. 426‑5......................................

ad. No. 95, 2004

am. No. 41, 2011; Nos. 12 and 169, 2012; No 124, 2013

s. 426‑10....................................

ad. No. 95, 2004

Subdivision 426‑B

s. 426‑15....................................

ad. No. 95, 2004

s. 426‑20....................................

ad. No. 95, 2004

s. 426‑25....................................

ad. No. 95, 2004

s. 426‑30....................................

ad. No. 95, 2004

s. 426‑35....................................

ad. No. 95, 2004

s. 426‑40....................................

ad. No. 95, 2004

am. Nos. 12 and 169, 2012

s. 426‑45....................................

ad. No. 95, 2004

s. 426‑50....................................

ad. No. 95, 2004

s. 426‑55....................................

ad. No. 95, 2004

am No 141, 2011; No 12, 2012; No 169, 2012; No 70, 2015

s. 426‑60....................................

ad. No. 95, 2004

Subdivision 426‑C

Subdivision 426‑C heading..........

rs No 69, 2020

s 426‑65.....................................

ad No 95, 2004

am No 145, 2010; No 41, 2011; No 12, 2012; No 169, 2012; No 124, 2013; No 69, 2020

Link note to s. 426‑65..................

ad. No. 95, 2004 (as rep. by No. 58, 2006)

Subdivision 426‑D

Subdivision 426‑D heading..........

rs No 147, 2011; No 52, 2024

Subdivision 426‑D......................

ad. No. 88, 2009

s 426‑100...................................

ad No 88, 2009

am No 147, 2011

rs No 52, 2024

Group heading to s. 426‑102.........

ad. No. 147, 2011

s. 426‑102..................................

ad. No. 147, 2011

am No 88, 2013

s. 426‑103..................................

ad. No. 147, 2011

s 426‑104...................................

ad No 147, 2011

am No 147, 2011; No 69, 2020

s. 426‑105..................................

ad. No. 88, 2009

s. 426‑110..................................

ad. No. 88, 2009

am. No. 147, 2011

s 426‑115...................................

ad No 88, 2009

am No 88, 2009; No 69, 2020

Group heading to s 426‑117.........

ad No 52, 2024

s 426‑117...................................

ad No 52, 2024

s 426‑118...................................

ad No 52, 2024

s 426‑119...................................

ad No 52, 2024

s 426‑120...................................

ad No 88, 2009

am No 147, 2011; No 76, 2023; No 52, 2024

s 426‑125...................................

ad No 88, 2009

am No 147, 2011; No 52, 2024

s 426‑130...................................

ad No 88, 2009

am No 147, 2011; No 52, 2024

s 426‑135...................................

ad No 88, 2009

am No 147, 2011; No 52, 2024

s. 426‑140..................................

ad. No. 88, 2009

s. 426‑145..................................

ad. No. 88, 2009

s 426‑150...................................

ad No 88, 2009

am No 147, 2011; No 52, 2024

s 426‑155...................................

ad No 88, 2009

am No 147, 2011; No 52, 2024

s 426‑160...................................

ad No 88, 2009

am No 147, 2011; No 52, 2024

s 426‑165...................................

ad No 88, 2009

am No 56, 2010; No 147, 2011; No 52, 2024

Group heading to s 426‑170.........

ad No 147, 2011

rs No 52, 2024

s 426‑170...................................

ad No 147, 2011

rs No 52, 2024

Subdivision 426‑E

Subdivision 426‑ E.......................

ad No 52, 2024

Group heading to s 426‑175.........

ad No 52, 2024

s 426‑175...................................

ad No 52, 2024

Group heading to s 426‑180.........

ad No 52, 2024

s 426‑180...................................

ad No 52, 2024

s 426‑185...................................

ad No 52, 2024

s 426‑190...................................

ad No 52, 2024

Group heading to s 426‑195.........

ad No 52, 2024

s 426‑195...................................

ad No 52, 2024

Group heading to s 426‑200.........

ad No 52, 2024

s 426‑200...................................

ad No 52, 2024

Part 5‑45

Part 5‑45....................................

ad. No. 179, 1999

Division 444

Division 444...............................

rs. No. 73, 2006

s. 444‑1......................................

ad. No. 73, 2006

am. No. 14, 2012

Subdivision 444‑A

s 444‑5.......................................

ad No 179, 1999

rs No 73, 2006

am No 14, 2012; No 96, 2014; No 134, 2024

s. 444‑10....................................

ad. No. 179, 1999

rs. No. 73, 2006

am. No. 14, 2012; No. 180, 2012; No 96, 2014

s. 444‑15....................................

ad. No. 179, 1999

rs. No. 73, 2006

am. No. 14, 2012

rs. No. 180, 2012

am No 96, 2014

Subdivision 444‑B

s 444‑30.....................................

ad No 73, 2006

am No 14, 2012; No 96, 2014; No 37, 2024; No 134, 2024

ed C215

Subdivision 444‑C

s. 444‑50....................................

ad. No. 73, 2006

Subdivision 444‑D

s. 444‑70....................................

ad. No. 73, 2006

am. No. 118, 2009; No. 14, 2012; No 96, 2014

Subdivision 444‑E

s. 444‑80....................................

ad. No. 73, 2006

am. No. 74, 2010

s. 444‑85....................................

ad. No. 73, 2006

s. 444‑90....................................

ad. No. 73, 2006

am. No. 74, 2010

Subdivision 444‑F

Subdivision 444‑F.......................

ad No 14, 2012

rep No 96, 2014

ad No 37, 2024

s 444‑120...................................

ad No 14, 2012

rep No 96, 2014

ad No 37, 2024

am No 134, 2024

Division 446

Division 446...............................

ad No 101, 2006

s 446‑1.......................................

ad No 101, 2006

s 446‑5.......................................

ad No 101, 2006

am No 101, 2006; No 133, 2009; No 12, 2012; No 64, 2020

Part 5‑100

Part 5‑100..................................

ad No 90, 2010

Division 850

Subdivision 850‑A

s 850‑100...................................

ad No 90, 2010

am No 46, 2011; No 12, 2012; No 25, 2018

Division 990

Division 990...............................

ad No 81, 2016

Subdivision 990‑A

s 990‑5.......................................

ad No 81, 2016