Taxation Administration Act 1953
No. 1, 1953
Compilation No. 225
Compilation date: 1 July 2026
Includes amendments: Act No. 57, 2025 and Act No. 49, 2026
This compilation is in 4 volumes
Volume 1: | Parts I to V |
| sections 1 to 18 |
| Schedule 1 |
| Chapter 2, Part 2‑1 to Part 2‑5 |
| sections 6‑1 to 21‑5 |
Volume 2: | Schedule 1 |
| Chapter 2, Part 2‑10 to Chapter 4, Part 4‑25 |
| sections 45‑1 to 298‑110 |
Volume 3: | Schedule 1 |
| Chapter 4, Part 4‑30 to Chapter 5, Part 5‑100 |
| 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 1 July 2026 (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 (www.legislation.gov.au).
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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
Part I—Preliminary
1 Short title
2 Interpretation
2A Application of the Criminal Code
2B Act binds the Crown
3 Application
3AA Schedule 1
Part IA—Administration
3A General administration of Act
3B Annual report
3C Reporting of information about corporate tax entity with reported total income of $100 million or more
3CA Reporting of information by corporate country by country reporting entities
3D Publication of information by certain country by country reporting entities
3DA Publication of information by certain country by country reporting entities—information to be published
3DB Publication…
Overview
The Taxation Administration Act 1953 was enacted to provide for the administration of taxation laws and related matters in Australia. The Act was introduced to address the need for a comprehensive framework to manage and enforce tax compliance and collection, ensuring that taxpayers meet their obligations efficiently and effectively. The Act was enacted by the Parliament of Australia, which established the legislative basis for the administration of taxation laws and the enforcement of compliance. This Act plays a crucial role in maintaining the integrity of the tax system by outlining procedures for the collection and recovery of taxes, including the Pay As You Go (PAYG) system, and by setting out penalties and offences related to non-compliance with tax obligations.
Scope and Application
The Taxation Administration Act 1953 provides for the administration of various taxation-related Acts in Australia, encompassing a wide array of entities and individuals. This Act applies to all external territories of Australia as well as its states and territories, thus extending its jurisdictional reach nationally. The Act outlines specific obligations and procedures for the Commissioner of Taxation, including the reporting requirements for corporate tax entities with significant turnovers, the publication of information by certain entities, and the development of systems for electronic invoicing. It also sets forth detailed guidelines for the collection and recovery of income tax, including the withholding and payment of taxes on various types of transactions such as salaries, superannuation, and dividends, among others. Furthermore, the Act establishes penalties for non-compliance, addresses prosecution and offences related to tax administration, and facilitates cooperation between Commonwealth and State taxation authorities. Notably, the Act does not apply to excise laws as defined in the Excise Act 1901. Additionally, it outlines specific exclusions, such as exemptions for certain government-related entities from reporting requirements, and sets forth procedures for the protection of whistleblowers and the resolution of disputes through objections, reviews, and appeals. Subordinate instruments may further refine or expand the application of this Act, though the primary text itself delineates the core legislative intent and obligations.
Key Provisions
- The Taxation Administration Act 1953 provides for the administration of certain taxation laws in Australia, outlining various obligations and requirements for entities and individuals. The Act's main operative sections pertain to the administration of taxation laws, the establishment of running balance accounts (RBAs), and the general interest charge. For instance, section 3A mandates that the Commissioner of Taxation has the general administration of the Act. Section 8AAA explains how the general interest charge is calculated and when it applies, while section 8AAZC details the establishment of RBAs for tax debts. These provisions ensure that tax debts are managed efficiently and that interest charges are appropriately applied when payments are not made on time.
- The Act imposes specific obligations on entities and individuals. For example, entities with a reported total income of $100 million or more must report certain information to the Commissioner, as outlined in section 3C. Similarly, corporate tax entities that operate an Australian permanent establishment and do not lodge a general purpose financial statement must provide information to the Commissioner, as per section 3CA. Additionally, section 16-70 requires entities that must withhold amounts under Division 12 to pay those amounts to the Commissioner. These obligations are designed to ensure transparency and compliance with taxation laws.
- Breaches of the Act can result in various penalties and consequences. For instance, failure to withhold amounts as required by Division 12 is an offence that can attract a penalty of 10 penalty units, as stated in section 16-25. If a person falsely pretends to be someone else to obtain a credit or payment under this Part, they can be subject to a penalty of 60 penalty units or imprisonment for 12 months, or both, under section 20-35. The Act also outlines administrative penalties for failing to comply with certain obligations, such as the failure to notify penalty under Division 2 of Part IIA. These penalties serve to enforce compliance and deter non-compliance with taxation laws.
- Area of Law
- Taxation Law
- Administrative Law
- Criminal Law
- Instrument
- Act
- Concepts
- Definitions & Interpretation
- Commencement Provisions
- Offence Provisions
- Reporting Obligations
- Prosecutions & Offences
- Regulatory Standards
- Compliance & Enforcement
- Whistleblower Protection
