Taxation Administration Regulations 1976
Statutory Rules No. 129, 1976
made under the
Taxation Administration Act 1953
Compilation No. 52
Compilation date: 28 March 2017
Includes amendments up to: F2017L00321
Registered: 28 March 2017
About this compilation
This compilation
This is a compilation of the Taxation Administration Regulations 1976 that shows the text of the law as amended and in force on 28 March 2017 (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. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.
Application, saving and transitional provisions for provisions and amendments
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.
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. For more information on any modifications, see the series page on the Legislation Register for the compiled law.
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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 1—Preliminary
1 Name of Regulations
2 Definitions
2A Temporary budget repair levy
5 Certificates—failure to comply with requirements of taxation laws
6 Manner of serving orders (Act s 8G)
7 Certificates (Act s 8ZG)
8 Election to have cases tried in Supreme Court
Part 2—Expenses and certificates
11 Expenses for certain attendances (Act s 353‑10 in Schedule 1)
Part 2A—Service of documents in general
12A Preferred address for service
12B Change or withdrawal of preferred address for service
12C Requirement to maintain a preferred address for service
12D Substitute preferred address for service
12E Failure to notify change of address
12F Service of documents
Part 3—Form and service of certain documents
13 Departure prohibition orders (Act s 14S)
14 Service of notification (Act s 14T)
15 Service of copies of departure authorisation certificates (Act s 14U)
Part 4—Payments
17 Prescribed provisions (Act s 16)
18 Payment of tax‑related liabilities
19 When receipts are to be given
21 Payment of postage on mail to Commissioner
Part 4A—Indirect tax refund scheme
21A Definitions for Part 4A
21B Specification of kind of entity
21C Specification of kind of acquisition
Overview
The Taxation Administration Regulations 1976 were enacted to provide detailed rules and procedures for the administration of taxation laws in Australia. These regulations were made under the authority of the Taxation Administration Act 1953 and have been amended multiple times to keep up with changes in tax laws and administrative practices. The primary objective of these regulations is to ensure the efficient and effective administration of taxation laws, which includes providing guidelines for the service of documents, the payment of taxes, and the withholding of taxes. These regulations cover a wide range of areas, including the payment of tax-related liabilities, the service of certain documents, and the withholding of taxes on various types of income. The regulations also address specific issues such as the rounding of amounts, the treatment of certain payments, and the procedures for making and reviewing valuations in the context of private rulings. The Taxation Administration Regulations 1976 are instrumental in providing the necessary administrative framework to support the implementation and enforcement of Australia's tax laws.
Scope and Application
The Taxation Administration Regulations 1976, made under the Taxation Administration Act 1953, provide the administrative framework for the application of various taxation laws in Australia. These Regulations apply to a wide range of entities and individuals, including taxpayers, trustees, employers, and financial institutions, and cover a broad spectrum of taxation-related activities. They are designed to facilitate the implementation and enforcement of the taxation laws by setting out detailed procedures and requirements for various aspects of taxation administration. These include the service of documents, the payment of taxes and other liabilities, the withholding of taxes, the processing of refunds, and the collection of taxpayer information. The Regulations also specify certain exemptions, thresholds, and conditions that may affect the application of taxation laws, and provide mechanisms for the disclosure and protection of taxpayer information. The Regulations are applicable across Australia and are subject to amendments through subordinate instruments. Any uncommenced amendments are accessible on the Legislation Register, and the effect of editorial changes made in the compilation is also noted. The Regulations have undergone numerous amendments since their inception, reflecting changes in taxation policy and administrative practices.
Key Provisions
- The Taxation Administration Regulations 1976, made under the Taxation Administration Act 1953, govern various aspects of tax administration in Australia. Key provisions include rules for the service of documents, such as certificates, orders, and notifications, and specify the manner in which these documents should be served to ensure they are received by the intended parties. These regulations also outline the process for determining and maintaining a preferred address for service, ensuring that individuals and entities provide a valid address for official communications. Additionally, the regulations detail the procedure for changing or withdrawing a preferred address for service, ensuring that the Commissioner of Taxation is notified appropriately.
- Obligations imposed by the Act include the requirement for entities to maintain a preferred address for service and to notify the Commissioner of any changes. Failure to maintain or update this address can result in legal consequences, such as the ineffectiveness of the address in proceedings. The regulations also mandate the method of service for various documents, ensuring they are delivered in a prescribed manner. Furthermore, the Act requires entities to pay tax-related liabilities in Australian currency and through approved methods, specifying that receipts are not mandatory unless requested by the payer.
- Offences and penalties under the Act include the withholding of tax from payments to individuals who have not quoted their Tax File Number (TFN) or Australian Business Number (ABN). Penalties for non-compliance can be substantial, and entities may face civil penalties for failing to withhold tax. Additionally, the Act provides for the withholding of tax from certain payments made to foreign residents and entities, with specific rates and conditions outlined. Breaches of these provisions can result in financial penalties and legal action.
- Area of Law
- Taxation Law
- Instrument
- Regulation
- Concepts
- Definitions & Interpretation
- Commencement Provisions
- Licensing & Registration
- Reporting & Disclosure Obligations
- Enforcement Powers
- Regulatory Standards
