Source: https://www.legislation.gov.au/Details/F2017L01227
Timestamp: 2018-12-12 00:43:34
Document Index: 719704624

Matched Legal Cases: ['art 2', 'art 3', 'art 4', 'art 5', 'art 6', 'art 7']

Details: F2017L01227
- F2017L01227
F2017L01227
Part 2—General administration (not relating to Schedule 1 to the Act) 3
6............ Interpretation................................................................................................................. 3
Division 2—Prosecutions and offences 4
7............ Certificates—failure to comply with requirements of taxation laws............................... 4
8............ Compliance with taxation law requirements—manner of serving orders....................... 4
9............ Enforcement of orders for payment of amounts to Commissioner................................ 4
10.......... Prosecution of prescribed taxation offences—election to have cases tried in Supreme Court 5
Division 3—Departure from Australia 6
11.......... Departure prohibition orders......................................................................................... 6
12.......... Revocation and variation of departure prohibition orders.............................................. 6
13.......... Departure authorisation certificates................................................................................ 6
Division 4—Service of documents 7
14.......... Service of documents.................................................................................................... 7
15.......... Preferred address for service......................................................................................... 7
16.......... Requirement to maintain a preferred address for service............................................... 8
17.......... Change or withdrawal of preferred address for service................................................. 8
18.......... Substitute preferred address for service......................................................................... 8
19.......... Failure to notify change of address................................................................................ 8
Division 5—Miscellaneous 9
20.......... Payments out of Consolidated Revenue Fund—prescribed provisions......................... 9
21.......... Payment of tax‑related liabilities.................................................................................... 9
22.......... When receipts are to be given........................................................................................ 9
23.......... Payment of postage on mail to Commissioner............................................................... 9
24.......... Presumption as to signatures......................................................................................... 9
Part 3—Income tax (Chapter 2 in Schedule 1 to the Act) 11
25.......... Interpretation............................................................................................................... 11
26.......... Rounding amounts for PAYG withholding................................................................ 11
Division 2—Pay as you go (PAYG) withholding—Payments from which amounts must be withheld 12
Subdivision A—Payments for work or services 12
27.......... Payment under labour hire arrangement, or specified by regulations........................... 12
Subdivision B—Payments where TFN not quoted 12
28.......... Thresholds for withholding on investment payments.................................................. 12
29.......... Distributions of income of closely held trusts—prescribed trusts............................... 13
30.......... Threshold for withholding on net income of closely held trusts.................................. 14
Subdivision C—Payments to foreign residents 14
31.......... Kinds of payments—gaming junkets........................................................................... 14
33.......... Kinds of payments—construction and related activities............................................... 15
Division 3—Pay as you go (PAYG) withholding—Working out the amount to withhold 18
Subdivision A—Withholding amounts for Subdivision 12‑E 18
35.......... Part VA investment payments..................................................................................... 18
36.......... Closely held trust—distribution of income of closely held trust.................................. 18
37.......... Closely held trust—beneficiary is presently entitled to income.................................... 18
38.......... Payment for supply where ABNs not quoted.............................................................. 18
Subdivision B—Withholding amounts for Subdivision 12‑F 19
39.......... Application to a part of a dividend............................................................................... 19
40.......... Dividend payments...................................................................................................... 19
41.......... Interest payments......................................................................................................... 19
42.......... Royalty payments........................................................................................................ 19
43.......... Meaning of double tax country.................................................................................... 20
44.......... Meaning of tax sharing country.................................................................................. 20
45.......... Meaning of other party............................................................................................... 20
Subdivision C—Withholding amounts for Subdivisions 12‑FA and 12‑FAA 21
46.......... Departing Australia superannuation payments............................................................ 21
47.......... Excess untaxed roll‑over amounts............................................................................... 21
Subdivision D—Withholding amounts for Subdivision 12‑FB 21
48.......... Limits on amounts withheld under this Subdivision.................................................... 21
49.......... Gaming junkets........................................................................................................... 21
50.......... Entertainment or sports activities................................................................................. 21
51.......... Construction and related activities............................................................................... 22
Subdivision E—Withholding amounts for Subdivisions 12‑FC and 12‑G 22
52.......... Seasonal Labour Mobility Program............................................................................. 22
53.......... Mining payments......................................................................................................... 22
Subdivision F—Declarations 22
54.......... When declarations cease to have effect........................................................................ 22
55.......... Certain Defence Force members taken to have given Medicare levy variation declaration 23
56.......... When new declaration to be given............................................................................... 23
Part 4—Other taxes (Chapter 3 in Schedule 1 to the Act) 24
57.......... Interpretation............................................................................................................... 24
Division 2—Indirect taxes 25
58.......... Refund scheme—specified kinds of entity.................................................................. 25
59.......... Refund scheme—specified kinds of acquisition.......................................................... 25
60.......... Refund scheme—conditions and limitations................................................................ 25
61.......... Refund scheme—period and manner........................................................................... 26
Part 5—Generic rules (Chapter 4 in Schedule 1 to the Act) 27
Division 1—Preliminary 27
62.......... Interpretation............................................................................................................... 27
Division 2—Estimates of liability 28
63.......... Requirements for statutory declaration or affidavit—prescribed individual for body corporate (Australian government agency)........................................................................................................................ 28
64.......... Requirements for statutory declaration or affidavit—prescribed individual for body politic 28
Part 6—Administration (Chapter 5 in Schedule 1 to the Act) 29
Division 1—Preliminary 29
65.......... Interpretation............................................................................................................... 29
Division 2—The Australian Taxation Office 30
Subdivision A—Powers to obtain information and evidence 30
66.......... Expenses for certain attendances................................................................................. 30
Subdivision B—Confidentiality of taxpayer information 30
67.......... Disclosure for law enforcement and related purposes—prescribed taskforce.............. 30
Division 3—Rulings 31
68.......... Private rulings—amount of charge for valuations and reviews of valuations.............. 31
Division 4—Record‑keeping etc. 32
69.......... Reporting to Agriculture Department about Farm Management Deposits................... 32
Division 5—Verification system 33
70.......... Transaction reporting by purchasers............................................................................ 33
Part 7—Transitional matters 35
71.......... Things done under old regulations.............................................................................. 35
72.......... Approved forms.......................................................................................................... 35
Schedule 1—Prescribed forms and notices 36
Form 1—Certificate under subsection 8ZG(2) 36
Form 2—Notice of election to have case tried in Supreme Court 36
Form 3—Departure prohibition order 36
Schedule 2—Scale of expenses 38
1............ Scale of expenses for certain attendances.................................................................... 38
Schedule 3—Repeals 39
Taxation Administration Regulations 1976 39
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable item in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
Note: Section 12‑319A relates to payments made to a holder of a Subclass 416 (Special Program) visa as an employee of an Approved Employer under the Seasonal Labour Mobility Program.