Taxation Administration Act 1953

s 1 — Short title

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

s 2 — Interpretation

(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 . Division 296 general interest charge rate has the meaning given by subsection 8AAD(1A). 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 penalty means 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.

Amendment history: Amended by No 95 of 1959, effective 4 Dec 1959 | Repealed and substituted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 48 of 1986, effective s 31, Parts VII, VIII (s 45 ‑ 56): 24 June 1986 ( see s 2(2)) Remainder: 1 July 1986 | Amended by No 107 of 1989, effective Part 6 (s 29, 30): 24 Nov 1988 ( see s 2(2)) Remainder: Royal Assent | Amended by No 110 of 1990, effective Parts 1, 2 (s 1 ‑ 7): Royal Assent s 9(2): 8 Apr 1991 ( see Gazette 1991, No. S79) Remainder: 1 Jan 1991 ( see Gazette 1990, No. S335) | Amended by No 100 of 1991, effective s 93: 27 June 1991 (s 2(1)) | Amended by No 47 of 1992, effective 17 June 1992 | Amended by No 17 of 1993, effective s 63: 9 June 1993 (s 2(1)) | Amended by No 34 of 1997, effective sch 16 (items 1 ‑ 6, 8 ‑ 11): 1 July 1997 (s 2(2) and gaz 1997, No S244) sch 16 (item 7): 17 Apr 1997 (s 2(1)) | Amended by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 85 of 1999, effective 8 July 1999 ( see s 2) | Amended by No 94 of 1999, effective sch 7: 16 July 1999 (s 2(1)) | Amended by No 146 of 1999, effective sch 1 (items 911 ‑ 915): 5 Dec 1999 (s 2(1), (2)) | Amended by No 161 of 1999, effective sch 6: 10 Dec 1999 (s 2(1)) | Amended by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 201 of 1999, effective sch 2: 24 Dec 1999 (s 2(3)) | Amended by No 25 of 2001, effective sch 7 (items 28 ‑ 37): 4 May 2001 (s 2(1)(b)) | Amended by No 135 of 2001, effective sch 1 ‑ 7, 9 ‑ 12: 12 Oct 2001 ( see Gazette 2001, No. S428) sch 8: 13 Oct 2001 ( see Gazette 2001, No. S428) Remainder: Royal Assent | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 125 of 2002, effective sch 2 (items 125 ‑ 187, 226): 1 Jan 2003 | Amended by No 54 of 2003, effective 1 July 2003 | Amended by No 101 of 2004, effective sch 11 (items 3 ‑ 15): 22 Dec 1999 (s 2(1) item 12) sch 11 (item 130): 30 June 2001 (s 2(1) item 15) sch 11 (items 155 ‑ 160, 163, 164): 30 June 2004 (s 2(1) items 17, 18) | Amended by No 63 of 2005, effective sch 3: Royal Assent | Amended by No 100 of 2005, effective sch 1 (items 64, 65): Royal Assent | Amended by No 161 of 2005, effective sch 1 (items 27 ‑ 37, 46 ‑ 56, 59), sch 2 (items 1, 16 ‑ 32): Royal Assent | Amended by No 74 of 2006, effective sch 1 (items 97 ‑ 100): 1 July 2006 | Amended by No 86 of 2006, effective sch 1 (items 71, 72): 30 Dec 2006 ( see s 2(1)) | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 9 of 2007, effective sch 1 (items 19 ‑ 24), sch 2 (items 4, 5), sch 4 (items 11 ‑ 16), sch 5 (items 31 ‑ 36): 15 Mar 2007 (s 2(1) items 2 ‑ 8) | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent | Amended by No 114 of 2009, effective sch 1 (items 14 ‑ 26), sch 2: 1 Mar 2010 (s 2(1) items 2, 4) | Amended by No 74 of 2010, effective sch 1 (items 41, 42, 45, 56 ‑ 63): Royal Assent sch 2 (items 13 ‑ 46): 1 July 2010 | Amended by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010 | Amended by No 41 of 2011, effective sch 5 (items 10 ‑ 14, 21 ‑ 23): 28 June 2011 sch 5 (item 24): 1 July 2011 ( see s 2(1)) sch 5 (items 34, 35, 146, 147, 168 ‑ 172, 401 ‑ 411, 421, 422): Royal Assent | Amended by No 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Amended by No 12 of 2012, effective sch 6 (items 27 ‑ 29): 22 Dec 1999 (s 2(1) item 11) sch 6 (items 84 ‑ 93, 186, 187, 191, 192, 212, 213, 218, 241 ‑ 246, 248 ‑ 251): 21 Mar 2012 (s 2(1) items 14, 31) sch 6 (item 182): 3 Oct 2008 (s 2(1) item 30) | Amended by No 39 of 2012, effective sch 1 (items 1, 2, 29, 190 ‑ 223, 231 ‑ 240): 1 July 2012 (s 2(1) item 2) sch 1 (items 255 ‑ 264): 1 Jan 2017 (s 2(1) item 3) sch 4 (items 19 ‑ 24): 15 Apr 2012 (s 2(1) item 8) | Amended by No 118 of 2013, effective sch 1 (items 2, 29 ‑ 36, 81 ‑ 84, 101 ‑ 110): 29 June 2013 (s 2(1) items 2, 10, 11) | Amended by No 110 of 2014, effective sch 4 (items 2, 3), sch 5 (items 68 ‑ 75, 123 ‑ 140): 16 Oct 2014 (s 2(1) items 3, 4, 7) | Amended by No 2 of 2015, effective sch 2 (items 8 ‑ 20, 72, 73, 90 ‑ 99), sch 4 (items 75 ‑ 79): 25 Feb 2015 (s 2(1) items 3, 5, 6) sch 2 (items 66 ‑ 71): 1 July 2015 (s 2(1) item 4) | Amended by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14) | Amended by No 60 of 2015, effective sch 8 (items 45 ‑ 50), sch 9: 1 July 2015 (s 2(1) items 19, 22) | Amended by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3) | Amended by No 24 of 2022, effective sch 1 (items 7 ‑ 21): 2 Apr 2022 (s 2(1) item 1) | Amended by No 37 of 2024, effective sch 1 (items 5 ‑ 37), sch 2: 1 July 2024 (s 2(1) item 2) sch 4 (items 1 ‑ 3, 5): 1 June 2024 (s 2(1) item 3) | Amended by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2) | Amended by No 8 of 2026, effective sch 1 (items 61 ‑ 91), sch 2 (item 11): 1 Apr 2026 (s 2(1) items 2, 3)

s 2A — Application 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.

Amendment history: Inserted by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1))

s 2B — Act 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.

Amendment history: Inserted by No 2 of 2015, effective sch 2 (items 8 ‑ 20, 72, 73, 90 ‑ 99), sch 4 (items 75 ‑ 79): 25 Feb 2015 (s 2(1) items 3, 5, 6) sch 2 (items 66 ‑ 71): 1 July 2015 (s 2(1) item 4)

s 3 — Application

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

Amendment history: Amended by No 95 of 1959, effective 4 Dec 1959 | Amended by No 59 of 1979, effective 15 June 1979 | Repealed and substituted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent | Repealed and substituted by No 2 of 2015, effective sch 2 (items 8 ‑ 20, 72, 73, 90 ‑ 99), sch 4 (items 75 ‑ 79): 25 Feb 2015 (s 2(1) items 3, 5, 6) sch 2 (items 66 ‑ 71): 1 July 2015 (s 2(1) item 4)

s 3AA — Schedule 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.

Amendment history: Inserted by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1)) | Amended by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 12 of 2012, effective sch 6 (items 27 ‑ 29): 22 Dec 1999 (s 2(1) item 11) sch 6 (items 84 ‑ 93, 186, 187, 191, 192, 212, 213, 218, 241 ‑ 246, 248 ‑ 251): 21 Mar 2012 (s 2(1) items 14, 31) sch 6 (item 182): 3 Oct 2008 (s 2(1) item 30)

s 3A — General 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.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010

s 3B — Annual 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.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 138 of 1987, effective s 6, Parts IV, V (s 63 ‑ 88): 21 Dec 1987 ( see s 2(2) and Gazette 1987, No. S347) Remainder: Royal Assent | Amended by No 107 of 1989, effective Part 6 (s 29, 30): 24 Nov 1988 ( see s 2(2)) Remainder: Royal Assent | Amended by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 47 of 1992, effective 17 June 1992 | Amended by No 98 of 1992, effective s 32 ‑ 36: 1 July 1992 Remainder: Royal Assent | Amended by No 82 of 1993, effective s 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1), 52 ‑ 64: 1 Dec 1993 Remainder: 1 July 1994 | Amended by No 161 of 1999, effective sch 6: 10 Dec 1999 (s 2(1)) | Amended by No 56 of 2007, effective 12 Apr 2007 | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent | Amended by No 114 of 2009, effective sch 1 (items 14 ‑ 26), sch 2: 1 Mar 2010 (s 2(1) items 2, 4) | Amended by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010 | Amended by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14) | Amended by No 15 of 2017, effective sch 1 (items 2 ‑ 4): 1 Mar 2017 (s 2(1) item 2) sch 4 (items 5, 6, 8): never commenced (s 2(1) items 5, 7) sch 4 (items 86 ‑ 92): 1 Apr 2017 (s 2(1) item 12) | Amended by No 4 of 2018, effective sch 6 (items 21 ‑ 27): 21 Feb 2018 (s 2(1) item 1) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6)

s 3C — Reporting 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.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 123 of 1985, effective 28 Oct 1985 | Amended by No 138 of 1987, effective s 6, Parts IV, V (s 63 ‑ 88): 21 Dec 1987 ( see s 2(2) and Gazette 1987, No. S347) Remainder: Royal Assent | Amended by No 97 of 1988, effective s 22 ‑ 28, 29(1): 1 Jan 1989 (s 2(1)) | Amended by No 107 of 1989, effective Part 6 (s 29, 30): 24 Nov 1988 ( see s 2(2)) Remainder: Royal Assent | Amended by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 98 of 1992, effective s 32 ‑ 36: 1 July 1992 Remainder: Royal Assent | Amended by No 82 of 1993, effective s 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1), 52 ‑ 64: 1 Dec 1993 Remainder: 1 July 1994 | Amended by No 56 of 1999, effective 1 July 2000 | Amended by No 201 of 1999, effective sch 2: 24 Dec 1999 (s 2(3)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 10 of 2003, effective sch 1 (items 1 ‑ 52, 54 ‑ 75, 78 ‑ 82): 20 May 2002 Remainder: Royal Assent | Amended by No 54 of 2003, effective 1 July 2003 | Amended by No 73 of 2006, effective sch 5 (items 39 ‑ 60, 160 ‑ 165): 1 July 2006 (s 2(1) items 18, 19, 21) | Amended by No 100 of 2006, effective 14 Sept 2006 | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent | Amended by No 114 of 2009, effective sch 1 (items 14 ‑ 26), sch 2: 1 Mar 2010 (s 2(1) items 2, 4) | Amended by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010 | Repealed by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010 | Inserted by No 124 of 2013, effective sch 1 (items 1 ‑ 36, 45 ‑ 49), sch 5 (items 1 ‑ 6, 8): 29 June 2013 (s 2(1) items 2, 10) sch 11 (items 26, 27): 30 June 2013 (s 2(1) item 17) | Amended by No 149 of 2015, effective 13 Nov 2015 (s 2(1) item 1) | Amended by No 170 of 2015, effective sch 1 (items 4A ‑ 7), sch 2 (items 5 ‑ 7), sch 3: 11 Dec 2015 (s 2(1) item 1) | Amended by No 35 of 2022, effective sch 4 (pt 6, items 1, 2): 10 Aug 2022 (s 2(1) item 10)

s 3CA — Reporting 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.

Amendment history: Inserted by No 170 of 2015, effective sch 1 (items 4A ‑ 7), sch 2 (items 5 ‑ 7), sch 3: 11 Dec 2015 (s 2(1) item 1) | Amended by No 27 of 2017, effective sch 1 (items 44 ‑ 49, 52), sch 2: 1 July 2017 (s 2(1) items 4, 5) | Amended by No 49 of 2020, effective sch 1 (items 18 ‑ 21): 1 July 2020 (s 2(1) item 1)

s 3D — Publication 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.

Amendment history: Inserted by No 104 of 1985, effective s 14(1): 1 July 1984 Remainder: Royal Assent | Amended by No 168 of 1985, effective Part II (s 3 ‑ 9): 1 Jan 1986 Parts IV ‑ VI (s 12 ‑ 17): 1 July 1969 Remainder: Royal Assent | Amended by No 120 of 1987, effective s 33: 16 Dec 1987 (s 2(2)) | Amended by No 97 of 1988, effective s 22 ‑ 28, 29(1): 1 Jan 1989 (s 2(1)) | Amended by No 201 of 1999, effective sch 2: 24 Dec 1999 (s 2(3)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 125 of 2002, effective sch 2 (items 125 ‑ 187, 226): 1 Jan 2003 | Amended by No 54 of 2003, effective 1 July 2003 | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6) | Repealed by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010 | Inserted by No 124 of 2013, effective sch 1 (items 1 ‑ 36, 45 ‑ 49), sch 5 (items 1 ‑ 6, 8): 29 June 2013 (s 2(1) items 2, 10) sch 11 (items 26, 27): 30 June 2013 (s 2(1) item 17) | Repealed by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Inserted by No 138 of 2024, effective sch 1 (items 13 ‑ 25), sch 4: 1 Jan 2025 (s 2(1) items 2, 5)

s 3DA — Publication 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 tax paid (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 tax paid (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 (https://www.globalreporting.org). Note 2: The documents in subparagraphs (b)(i) and (ii) could in 2024 be viewed on the Organisation for Economic Cooperation and Development’s website (https://www.oecd.org).

Amendment history: Inserted by No 138 of 2024, effective sch 1 (items 13 ‑ 25), sch 4: 1 Jan 2025 (s 2(1) items 2, 5)

s 3DB — Publication 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.

Amendment history: Inserted by No 138 of 2024, effective sch 1 (items 13 ‑ 25), sch 4: 1 Jan 2025 (s 2(1) items 2, 5)

s 3E — Reporting 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 .

Amendment history: Inserted by No 107 of 1989, effective Part 6 (s 29, 30): 24 Nov 1988 ( see s 2(2)) Remainder: Royal Assent | Amended by No 47 of 1992, effective 17 June 1992 | Amended by No 161 of 1999, effective sch 6: 10 Dec 1999 (s 2(1)) | Amended by No 137 of 2000, effective sch 2 (items 395 ‑ 398, 418, 419): 24 May 2001 (s 2(3)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 86 of 2002, effective s 1 ‑ 3: Royal Assent Remainder: 1 Jan 2003 ( see s 2(1), Gazette 2002, No. GN44) | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Repealed by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010 | Inserted by No 124 of 2013, effective sch 1 (items 1 ‑ 36, 45 ‑ 49), sch 5 (items 1 ‑ 6, 8): 29 June 2013 (s 2(1) items 2, 10) sch 11 (items 26, 27): 30 June 2013 (s 2(1) item 17)

s 3F — Reporting 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.

Amendment history: Inserted by No 107 of 1989, effective Part 6 (s 29, 30): 24 Nov 1988 ( see s 2(2)) Remainder: Royal Assent | Amended by No 25 of 2001, effective sch 7 (items 28 ‑ 37): 4 May 2001 (s 2(1)(b)) | Repealed by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010 | Inserted by No 15 of 2018, effective sch 1 (items 26A ‑ 28, 65 ‑ 67): 1 Apr 2018 (s 2(1) items 2, 4) sch 1 (items 53 ‑ 64, 68 ‑ 73): repealed before commencing (s 2(1) items 3, 5)

s 3G — Electronic 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.

Amendment history: Inserted by No 56 of 2007, effective 12 Apr 2007 | Repealed by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010 | Inserted by No 95 of 2019, effective sch 4 (items 5, 6): 1 Jan 2020 (s 2(1) item 2) sch 5 (items 2 ‑ 4), sch 6: 29 Oct 2019 (s 2(1) item 3)

s 3H — Reporting 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.

Amendment history: Inserted by No 56 of 2007, effective 12 Apr 2007 | Repealed by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010 | Inserted by No 92 of 2020, effective sch 1 (items 22 ‑ 24): 15 Oct 2020 (s 2(1) item 4) sch 2 (item 36), sch 3 (items 37 ‑ 40), sch 6 (items 1 ‑ 3): 1 Jan 2021 (s 2(1) item 7)

s 3J — Functions 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 .

Amendment history: Inserted by No 26 of 2024, effective sch 2 (item 7): 30 Nov 2024 (s 2(1) item 1)

s 3K — Reporting 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.

Amendment history: Inserted by No 9 of 2025, effective sch 1 (items 5 ‑ 7): 1 Jan 2026 (s 2(1) item 2) sch 1 (items 14 ‑ 21), sch 2 (item 15): 1 Apr 2025 (s 2(1) items 3, 5)

s 3L — Reporting of information about hydrogen production tax offset

(1) This section applies to an entity in relation to an income year if, according to information the entity gave the Commissioner, the entity is entitled under Division 421 of the Income Tax Assessment Act 1997 to a 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 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) the sum of the amounts of the tax offsets that the entity is entitled to under Division 421 of the Income Tax Assessment Act 1997 for the income year, where the amount of each tax offset is worked out according to the first information that the entity gave the Commissioner indicating the entity’s entitlement to the tax offset. (4) Subsection (5) applies if: (a) the entity gives the Commissioner notice, in the approved form, that the information mentioned in subsection (3) 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.

Amendment history: Inserted by No 9 of 2025, effective sch 1 (items 5 ‑ 7): 1 Jan 2026 (s 2(1) item 2) sch 1 (items 14 ‑ 21), sch 2 (item 15): 1 Apr 2025 (s 2(1) items 3, 5)

s 4 — Commissioner 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.

Amendment history: Amended by No 95 of 1959, effective 4 Dec 1959 | Amended by No 65 of 1985, effective sch 1: 3 July 1985 (s 2(1)) sch 1: 14 Dec 1984 (s 2(45)) | Amended by No 154 of 1986, effective Part II (s 3 ‑ 6), s 8(a), 9 ‑ 11: 1 Jan 1987 s 8(c): 10 June 1986 s 26(b), (c), 28, 40, 49(3), (7): 1 Jan 1987 ( see s 2(4) and Gazette 1986, No. S650) s 55: 1 Mar 1987 ( see Gazette 1987, No. S32) Remainder: Royal Assent

s 4A — Statutory 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.

Amendment history: Inserted by No 146 of 1999, effective sch 1 (items 911 ‑ 915): 5 Dec 1999 (s 2(1), (2))

s 5 — Tenure 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 .

Amendment history: Amended by No 18 of 1955, effective 10 June 1955 | Amended by No 39 of 1957, effective 1 July 1957 | Amended by No 95 of 1959, effective 4 Dec 1959 | Amended by No 17 of 1960, effective 17 May 1960 | Amended by No 75 of 1964, effective 5 Nov 1964 | Amended by No 93 of 1966, effective 1 Dec 1966 | Amended by No 120 of 1968, effective 2 Dec 1968 | Amended by No 133 of 1974, effective s 1, 2: Royal Assent s 3, 4, 7, 8, 10 ‑ 12: 23 Dec 1974 ( see Gazette 1974, No. 103D) Remainder: 1 July 1976 ( see Gazette 1976, No. S107) | Amended by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 65 of 1985, effective sch 1: 3 July 1985 (s 2(1)) sch 1: 14 Dec 1984 (s 2(45)) | Amended by No 146 of 1999, effective sch 1 (items 911 ‑ 915): 5 Dec 1999 (s 2(1), (2)) | Amended by No 159 of 2001, effective 29 Oct 2001

s 5A — Remuneration 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 .

Amendment history: Inserted by No 133 of 1974, effective s 1, 2: Royal Assent s 3, 4, 7, 8, 10 ‑ 12: 23 Dec 1974 ( see Gazette 1974, No. 103D) Remainder: 1 July 1976 ( see Gazette 1976, No. S107) | Amended by No 65 of 1985, effective sch 1: 3 July 1985 (s 2(1)) sch 1: 14 Dec 1984 (s 2(45)) | Amended by No 43 of 1996, effective sch 4 (item 145): 25 Oct 1996 (s 2(1))

s 6 — Leave 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.

Amendment history: Amended by No 95 of 1959, effective 4 Dec 1959 | Repealed and substituted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Repealed and substituted by No 122 of 1991, effective s 4(1), 10(b), 15 ‑ 20: 1 Dec 1988 s 28(b) ‑ (e), 30, 31: 10 Dec 1991 ( see Gazette 1991, No. S332) Remainder: Royal Assent | Amended by No 146 of 1999, effective sch 1 (items 911 ‑ 915): 5 Dec 1999 (s 2(1), (2))

s 6A — Resignation

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.

Amendment history: Inserted by No 95 of 1959, effective 4 Dec 1959 | Repealed and substituted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984

s 6B — Acting 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: (a) in the Commissioner’s capacity as Registrar of the Australian Business Register; and (b) if the Commissioner is appointed as the Registrar under section 6 of the Commonwealth Registers Act 2020 —in the Commissioner’s capacity as that Registrar; and (c) if the Commissioner is appointed as the Registrar under section 130R of the Foreign Acquisitions and Takeovers Act 1975 —in the Commissioner’s capacity as that Registrar. Note: Subsection 1270(3) of the Corporations Act 2001 has a similar operation if the Commissioner is appointed as Registrar under section 1270 of that Act. (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.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 62 of 1987, effective s 55, sch 4: 5 June 1987 (s 2(1)) sch 1: 1 July 1987 (s 2(6)) | Amended by No 85 of 1999, effective 8 July 1999 ( see s 2) | Amended by No 4 of 2007, effective sch 2 (items 17 ‑ 21): Royal Assent | Amended by No 46 of 2011, effective sch 2 (items 1109 ‑ 1111), sch 3 (items 10, 11): 27 Dec 2011 | Amended by No 57 of 2026, effective sch 3 (items 62, 63, 87 ‑ 90): 30 June 2026 (s 2(1) item 10)

s 6C — Suspension 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.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 122 of 1991, effective s 4(1), 10(b), 15 ‑ 20: 1 Dec 1988 s 28(b) ‑ (e), 30, 31: 10 Dec 1991 ( see Gazette 1991, No. S332) Remainder: Royal Assent

s 6D — Powers 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.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 201 of 1999, effective sch 2: 24 Dec 1999 (s 2(3)) | Amended by No 54 of 2003, effective 1 July 2003

s 7 — Deputy Commissioners of Taxation

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

s 8 — Delegation

(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.

Amendment history: Amended by No 133 of 1974, effective s 1, 2: Royal Assent s 3, 4, 7, 8, 10 ‑ 12: 23 Dec 1974 ( see Gazette 1974, No. 103D) Remainder: 1 July 1976 ( see Gazette 1976, No. S107) | Amended by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 85 of 1999, effective 8 July 1999 ( see s 2)

s 8AAA — Overview

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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010

s 8AAB — When 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 16 296 ‑ 215 Income Tax Assessment Act 1997 payment of Division 296 tax or shortfall interest charge 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 45D 134 ‑ 115 in Schedule 1 Taxation Administration Act 1953 payment of Division 296 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

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 59 of 1999, effective 1 July 2000 (s 2) | Amended by No 118 of 1999, effective sch 2 (items 25 ‑ 28): 22 Sept 1999 (s 2) | Amended by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1)) | Amended by No 44 of 2000, effective sch 1, sch 3 (items 55 ‑ 67), sch 4 (items 17 ‑ 48): 22 Dec 1999 (s 2(1)) sch 2 (item 12): 1 Apr 2000 (s 2(2)) sch 3 (item 68): 1 July 2000 (s 2(8)) | Amended by No 44 of 2000, effective sch 1, sch 3 (items 55 ‑ 67), sch 4 (items 17 ‑ 48): 22 Dec 1999 (s 2(1)) sch 2 (item 12): 1 Apr 2000 (s 2(2)) sch 3 (item 68): 1 July 2000 (s 2(8)) | Amended by No 58 of 2000, effective sch 8 (item 20): 1 July 1999 (s 2(13)) | Amended by No 60 of 2000, effective 19 June 2000 (s 2) | Amended by No 89 of 2000, effective sch 2 (items 114, 116), sch 7: 22 Dec 1999 (s 2(6), (10)) sch 2 (items 115, 117): 30 June 2000 (s 2(1)) | Amended by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 73 of 2001, effective sch 1 (items 21, 22, 58 ‑ 62(1)), sch 2 (items 1 ‑ 40, 53, 86 ‑ 95(1)), sch 3 (items 20 ‑ 33), sch 4 (items 1, 10), sch 5: 30 June 2001 (s 2(1)) sch 2 (items 48 ‑ 52): 1 Jan 2001 (s 2(2)) sch 3 (items 35, 36): 1 Apr 2001 (s 2(3)) | Amended by No 68 of 2002, effective 24 Oct 2002 ( see s 2) | Amended by No 16 of 2003, effective sch 4 (items 8 ‑ 10), sch 6 (items 11, 12), sch 14 (items 8 ‑ 12), sch 23 (item 14), sch 24 (items 1 ‑ 19): 24 Oct 2002 (s 2(1) items 3, 4, 9, 13, 14) sch 28 (items 14 ‑ 18, 19(3)): 29 June 2002 (s 2(1) items 17, 19) | Amended by No 54 of 2003, effective 1 July 2003 | Amended by No 111 of 2003, effective 12 Nov 2003 | Amended by No 75 of 2005, effective 29 June 2005 | Amended by No 58 of 2006, effective sch 7 (items 131 ‑ 169, 217 ‑ 219): 22 June 2006 (s 2(1) items 6, 24) | Amended by No 73 of 2006, effective sch 5 (items 39 ‑ 60, 160 ‑ 165): 1 July 2006 (s 2(1) items 18, 19, 21) | Amended by No 80 of 2006, effective sch 4 (items 10 ‑ 14), sch 6 (items 10, 11), sch 7 (items 4 ‑ 6): Royal Assent | Amended by No 100 of 2006, effective 14 Sept 2006 | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 9 of 2007, effective sch 1 (items 19 ‑ 24), sch 2 (items 4, 5), sch 4 (items 11 ‑ 16), sch 5 (items 31 ‑ 36): 15 Mar 2007 (s 2(1) items 2 ‑ 8) | Amended by No 15 of 2007, effective sch 1 (items 366 ‑ 393, 406(1) ‑ (3)), sch 3 (items 61 ‑ 66), sch 4 (item 12): 15 Mar 2007 (s 2(1) items 2, 8, 12) | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6) | Amended by No 32 of 2008, effective sch 1 (items 1, 24 ‑ 58): Royal Assent | Amended by No 45 of 2008, effective sch 1 (items 53 ‑ 66), sch 4 (item 64), sch 6 (items 18 ‑ 21), sch 7 (item 56): 26 June 2008 | Amended by No 97 of 2008, effective sch 3 (items 177 ‑ 185): Royal Assent | Amended by No 151 of 2008, effective sch 1 (items 23 ‑ 26): 18 Dec 2008 ( see F2008L04636) | Amended by No 6 of 2009, effective sch 1 (items 5 ‑ 7): 18 Feb 2009 ( see s 2(1)) | Amended by No 27 of 2009, effective sch 1 (items 1 ‑ 3, 5): Royal Assent sch 1 (item 4): 1 July 2013 sch 2 (items 64 ‑ 66), sch 3 (items 11 ‑ 18, 102(1)): 27 Mar 2009 | Amended by No 133 of 2009, effective sch 1 (items 2 ‑ 5, 78 ‑ 82, 86, 87): 14 Dec 2009 sch 3 (items 41 ‑ 45): Royal Assent | Amended by No 20 of 2010, effective sch 1 (items 15, 16, 18 ‑ 20), sch 3 (items 30, 31), sch 5 (items 8 ‑ 11): Royal Assent sch 2 (items 19 ‑ 22, 23(1)): 1 July 2010 | Amended by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 41 of 2011, effective sch 5 (items 10 ‑ 14, 21 ‑ 23): 28 June 2011 sch 5 (item 24): 1 July 2011 ( see s 2(1)) sch 5 (items 34, 35, 146, 147, 168 ‑ 172, 401 ‑ 411, 421, 422): Royal Assent | Amended by No 14 of 2012, effective sch 1, sch 2 (items 1 ‑ 9): 1 July 2012 (s 2(1) items 2, 3) sch 2 (items 17 ‑ 28): never commenced (s 2(1) item 4) | Amended by No 26 of 2012, effective sch 1 (items 41, 42, 48(1)): 1 July 2012 | Amended by No 58 of 2012, effective sch 1 (items 8 ‑ 28): 21 June 2012 ( see s 2(1)) | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5) | Amended by No 169 of 2012, effective sch 2 (items 68 ‑ 68C, 131 ‑ 134), sch 3 (items 2A ‑ 17): 3 Dec 2012 (s 2(1)) sch 3 (item 19): 3 June 2013 (s 2(1) item 9) | Amended by No 82 of 2013, effective sch 3 (items 2 ‑ 5, 14 ‑ 37, 39): 28 June 2013 (s 2) | Amended by No 88 of 2013, effective sch 5 (items 22 ‑ 27): 1 July 2013 (s 2(1) item 10) sch 6 (items 44 ‑ 48, 66): 29 June 2013 (s 2(1) item 14) sch 7 (items 167 ‑ 183): 1 July 2012 (s 2(1) item 11) sch 7 (item 225): 28 June 2013 (s 2(1) item 23) | Amended by No 118 of 2013, effective sch 1 (items 2, 29 ‑ 36, 81 ‑ 84, 101 ‑ 110): 29 June 2013 (s 2(1) items 2, 10, 11) | Amended by No 32 of 2014, effective sch 1(items 2 ‑ 4, 10): 28 May 2014 (s 2(1) item 2) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Amended by No 2 of 2015, effective sch 2 (items 8 ‑ 20, 72, 73, 90 ‑ 99), sch 4 (items 75 ‑ 79): 25 Feb 2015 (s 2(1) items 3, 5, 6) sch 2 (items 66 ‑ 71): 1 July 2015 (s 2(1) item 4) | Amended by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14) | Amended by No 70 of 2015, effective sch 1 (items 151 ‑ 174, 195 ‑ 205): 1 July 2015 (s 2(1) items 3, 6) sch 6 (items 51 ‑ 59): 25 June 2015 (s 2(1) item 17) | Amended by No 81 of 2016, effective sch 1 (items 10 ‑ 25, 33, 36), sch 2 (items 19, 20), sch 10 (items 55 ‑ 65, 86 ‑ 93): 1 Jan 2017 (s 2(1) items 2, 6) sch 10 (items 1, 29 ‑ 47, 49 ‑ 54): 1 July 2018 (s 2(1) item 5) | Amended by No 64 of 2017, effective sch 1 (items 14 ‑ 23): 24 June 2017 (s 2(1) item 2) | Amended by No 23 of 2018, effective sch 1 (items 72, 73), sch 5 (items 1 ‑ 4, 12 ‑ 28): 1 Apr 2018 (s 2(1) items 8, 12) sch 1 (items 75 ‑ 79): 30 Mar 2018 (s 2(1) item 9) | Amended by No 141 of 2018, effective sch 2, sch 3 (items 9, 10): 1 Jan 2019 (s 2(1) items 3, 4) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 16 of 2019, effective sch 3 (items 34 ‑ 38): 13 Mar 2019 (s 2(1) item 2) | Amended by No 22 of 2020, effective sch 3 (items 4, 5): 24 Mar 2020 (s 2(1) item 3) | Amended by No 38 of 2020, effective sch 2 (items 8 ‑ 13), sch 7 (items 1, 2): 9 Apr 2020 (s 2(1) items 4, 13) sch 7 (item 3): 1 July 2023 (s 2(1) item 14) | Amended by No 24 of 2021, effective sch 1 (items 46, 47): 23 Mar 2021 (s 2(1) item 2) sch 2 (items 32, 33): 29 Mar 2021 (s 2(1) item 3) | Amended by No 45 of 2021, effective sch 2 (items 5 ‑ 12, 14): 1 July 2021 (s 2(1) item 2) | Amended by No 24 of 2022, effective sch 1 (items 7 ‑ 21): 2 Apr 2022 (s 2(1) item 1) | Amended by No 75 of 2022, effective sch 2 (items 2 ‑ 4): 6 Dec 2022 (s 2(1) item 3) sch 4 (items 23 ‑ 38): 1 July 2022 (s 2(1) item 4) | Amended by No 90 of 2024, effective sch 2 (items 7, 8): 2 Oct 2024 (s 2(1) item 1) | Amended by No 134 of 2024, effective sch 1 (items 32 ‑ 64, 68, 69): 11 Dec 2024 (s 2(1) item 1) | Amended by No 138 of 2024, effective sch 1 (items 13 ‑ 25), sch 4: 1 Jan 2025 (s 2(1) items 2, 5) | Amended by No 9 of 2025, effective sch 1 (items 5 ‑ 7): 1 Jan 2026 (s 2(1) item 2) sch 1 (items 14 ‑ 21), sch 2 (item 15): 1 Apr 2025 (s 2(1) items 3, 5) | Amended by No 8 of 2026, effective sch 1 (items 61 ‑ 91), sch 2 (item 11): 1 Apr 2026 (s 2(1) items 2, 3)

s 8AAC — Amount 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. (2A) If the charge is payable under Division 296 of the Income Tax Assessment Act 1997 on an amount that remains unpaid, then the charge is worked out by multiplying the Division 296 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. (3) If the charge is not payable under section 8AAZF of this Act or Division 296 of the Income Tax Assessment Act 1997 , 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 none of subsections (2), (2A) and (3) apply, 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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 8 of 2026, effective sch 1 (items 61 ‑ 91), sch 2 (item 11): 1 Apr 2026 (s 2(1) items 2, 3)

s 8AAD — What 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. (1A) The Division 296 general interest charge rate for a day is the rate worked out by: (a) adding 3 percentage points to the base interest rate for that day; and (b) 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).

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Repealed and substituted by No 73 of 2001, effective sch 1 (items 21, 22, 58 ‑ 62(1)), sch 2 (items 1 ‑ 40, 53, 86 ‑ 95(1)), sch 3 (items 20 ‑ 33), sch 4 (items 1, 10), sch 5: 30 June 2001 (s 2(1)) sch 2 (items 48 ‑ 52): 1 Jan 2001 (s 2(2)) sch 3 (items 35, 36): 1 Apr 2001 (s 2(3)) | Amended by No 8 of 2026, effective sch 1 (items 61 ‑ 91), sch 2 (item 11): 1 Apr 2026 (s 2(1) items 2, 3)

s 8AAE — When 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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 8AAF — Notification 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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1)) | Amended by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 81 of 2016, effective sch 1 (items 10 ‑ 25, 33, 36), sch 2 (items 19, 20), sch 10 (items 55 ‑ 65, 86 ‑ 93): 1 Jan 2017 (s 2(1) items 2, 6) sch 10 (items 1, 29 ‑ 47, 49 ‑ 54): 1 July 2018 (s 2(1) item 5)

s 8AAG — Remission 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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4))

s 8AAGA — Rounding 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.

Amendment history: Inserted by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1))

s 8AAH — Judgment 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:

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3))

s 8AAZA — Definitions

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; (iv) an amount that the Commissioner must pay under subsection 139 ‑ 160(1) in Schedule 1 (about perpetrator contribution release orders); 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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1)) | Amended by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 92 of 2000, effective sch 1 (items 10, 10A, 11), sch 4 (item 10), sch 6 (items 8 ‑ 10), sch 7 (items 31 ‑ 33), sch 9 (items 12 ‑ 16, 18), sch 11 (item 17): 1 July 2000 (s 2(1), (3)) | Amended by No 106 of 2000, effective sch 5 (items 10, 11): 1 July 1998 (s 2(3)) sch 5 (item 12): 1 July 1999 (s 2(17)) | Amended by No 54 of 2003, effective 1 July 2003 | Amended by No 150 of 2003, effective sch 2 (items 152 ‑ 160): 1 Jan 2004 (s 2(1) item 16) | Amended by No 100 of 2006, effective 14 Sept 2006 | Amended by No 150 of 2008, effective sch 1 (items 6, 7): Royal Assent | Amended by No 6 of 2009, effective sch 1 (items 5 ‑ 7): 18 Feb 2009 ( see s 2(1)) | Amended by No 56 of 2010, effective s 4(2), sch 3 (items 9, 10(1), (5)), sch 5 (items 191 ‑ 193), sch 6 (items 12 ‑ 14, 27 ‑ 36, 44 ‑ 53, 110, 111, 116, 159, 160): 3 June 2010 (s 2(1) items 1, 7, 11, 15, 20, 23) sch 1 (item 8): 17 Dec 2010 (s 2(1) item 4) sch 2 (items 3, 4), sch 6 (items 58 ‑ 97, 101 ‑ 105): 4 June 2010 (s 2(1) items 6, 16, 17) | Amended by No 32 of 2014, effective sch 1(items 2 ‑ 4, 10): 28 May 2014 (s 2(1) item 2) | Amended by No 82 of 2014, effective sch 1 (items 8 ‑ 24): 18 July 2014 (s 2(1) item 2) | Amended by No 169 of 2015, effective sch 1 (items 82 ‑ 99, 111): 1 Jan 2016 (s 2(1) item 2) | Amended by No 116 of 2018, effective sch 1 (items 47 ‑ 60): 1 July 2019 (s 2(1) items 10 ‑ 12) | Amended by No 38 of 2020, effective sch 2 (items 8 ‑ 13), sch 7 (items 1, 2): 9 Apr 2020 (s 2(1) items 4, 13) sch 7 (item 3): 1 July 2023 (s 2(1) item 14) | Amended by No 61 of 2023, effective sch 1 (items 137 ‑ 148, 156 ‑ ‑ 165): 1 Jan 2024 (s 2(1) item 1) | Amended by No 47 of 2026, effective sch 1 (items 1 ‑ 4): 21 May 2026 (s 2(1) item 1)

s 8AAZAA — Amounts 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.

Amendment history: Inserted by No 38 of 2020, effective sch 2 (items 8 ‑ 13), sch 7 (items 1, 2): 9 Apr 2020 (s 2(1) items 4, 13) sch 7 (item 3): 1 July 2023 (s 2(1) item 14)

s 8AAZB — Trustee 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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3))

s 8AAZC — Establishment 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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1))

s 8AAZD — Allocation 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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1))

s 8AAZF — General 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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1))

s 8AAZG — RBA statements

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

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3))

s 8AAZH — Liability 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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1)) | Amended by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 44 of 2000, effective sch 1, sch 3 (items 55 ‑ 67), sch 4 (items 17 ‑ 48): 22 Dec 1999 (s 2(1)) sch 2 (item 12): 1 Apr 2000 (s 2(2)) sch 3 (item 68): 1 July 2000 (s 2(8))

s 8AAZI — RBA 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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3))

s 8AAZJ — Evidentiary 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.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Amended by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1))

s 8AAZL — Amounts 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).

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3)) | Repealed and substituted by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1)) | Amended by No 156 of 2000, effective sch 5 (items 4 ‑ 17, 18(1A), (2)): 21 Dec 2000 (s 2(1)) sch 7 (items 19, 20): 1 July 2000 (s 2(8)) | Amended by No 61 of 2011, effective sch 6: 1 July 2011 | Amended by No 99 of 2012, effective sch 1 (items 1 ‑ 9, 12 ‑ 15, 23, 36 ‑ 47, 49 ‑ 57): 30 June 2012 (s 2(1) items 2 ‑ 5)

s 8AAZLA — Method 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.

Amendment history: Inserted by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1)) | Amended by No 92 of 2000, effective sch 1 (items 10, 10A, 11), sch 4 (item 10), sch 6 (items 8 ‑ 10), sch 7 (items 31 ‑ 33), sch 9 (items 12 ‑ 16, 18), sch 11 (item 17): 1 July 2000 (s 2(1), (3))

s 8AAZLB — Method 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).

Amendment history: Inserted by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1)) | Amended by No 92 of 2000, effective sch 1 (items 10, 10A, 11), sch 4 (item 10), sch 6 (items 8 ‑ 10), sch 7 (items 31 ‑ 33), sch 9 (items 12 ‑ 16, 18), sch 11 (item 17): 1 July 2000 (s 2(1), (3))

s 8AAZLC — RBA 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.

Amendment history: Inserted by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1))

s 8AAZLD — Special 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.

Amendment history: Inserted by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1)) | Amended by No 150 of 2003, effective sch 2 (items 152 ‑ 160): 1 Jan 2004 (s 2(1) item 16) | Amended by No 56 of 2010, effective s 4(2), sch 3 (items 9, 10(1), (5)), sch 5 (items 191 ‑ 193), sch 6 (items 12 ‑ 14, 27 ‑ 36, 44 ‑ 53, 110, 111, 116, 159, 160): 3 June 2010 (s 2(1) items 1, 7, 11, 15, 20, 23) sch 1 (item 8): 17 Dec 2010 (s 2(1) item 4) sch 2 (items 3, 4), sch 6 (items 58 ‑ 97, 101 ‑ 105): 4 June 2010 (s 2(1) items 6, 16, 17) | Amended by No 82 of 2014, effective sch 1 (items 8 ‑ 24): 18 July 2014 (s 2(1) item 2) | Amended by No 169 of 2015, effective sch 1 (items 82 ‑ 99, 111): 1 Jan 2016 (s 2(1) item 2) | Amended by No 116 of 2018, effective sch 1 (items 47 ‑ 60): 1 July 2019 (s 2(1) items 10 ‑ 12) | Amended by No 61 of 2023, effective sch 1 (items 137 ‑ 148, 156 ‑ ‑ 165): 1 Jan 2024 (s 2(1) item 1)

s 8AAZLE — Instructions to Commissioner not binding

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

Amendment history: Inserted by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1))

s 8AAZLF — Commissioner 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.

Amendment history: Inserted by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1))

s 8AAZLG — Retaining 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).

Amendment history: Inserted by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1)) | Amended by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 39 of 2012, effective sch 1 (items 1, 2, 29, 190 ‑ 223, 231 ‑ 240): 1 July 2012 (s 2(1) item 2) sch 1 (items 255 ‑ 264): 1 Jan 2017 (s 2(1) item 3) sch 4 (items 19 ‑ 24): 15 Apr 2012 (s 2(1) item 8) | Amended by No 88 of 2013, effective sch 5 (items 22 ‑ 27): 1 July 2013 (s 2(1) item 10) sch 6 (items 44 ‑ 48, 66): 29 June 2013 (s 2(1) item 14) sch 7 (items 167 ‑ 183): 1 July 2012 (s 2(1) item 11) sch 7 (item 225): 28 June 2013 (s 2(1) item 23) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Amended by No 6 of 2020, effective sch 3 (items 2 ‑ 22), sch 4: 1 Apr 2020 (s 2(1) item 3)

s 8AAZLGA — Retaining 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.

Amendment history: Inserted by No 75 of 2012, effective sch 4 (items 13 ‑ 16, 20), sch 5, sch 7: Royal Assent | Amended by No 110 of 2014, effective sch 4 (items 2, 3), sch 5 (items 68 ‑ 75, 123 ‑ 140): 16 Oct 2014 (s 2(1) items 3, 4, 7) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 29 of 2025, effective sch 3 (items 1 ‑ 3): 1 July 2025 (s 2(1) item 3)

s 8AAZLGB — Retaining 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. Note: For the start of the period for objecting to the decision, see paragraph 14ZW(1)(aae). (5) 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. (6) A failure to comply with subsection (5) does not affect the validity of the decision.

Amendment history: Inserted by No 55 of 2016, effective sch 23 (items 1, 4 ‑ 20, 22 ‑ 24, 35, 36): 1 Oct 2016 (s 2(1) item 25) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 64 of 2020, effective sch 3 (items 124 ‑ 145): 1 July 2020 (s 2(1) item 5) sch 3 (items 302 ‑ 321, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 8AAZLGC — Retaining refunds while Commissioner obtains financial institution details

Commissioner may retain an amount (1) The Commissioner may retain an amount that the Commissioner otherwise would have to refund to an entity under section 8AAZLF, if the entity has not nominated in the approved form a financial institution account that is: (a) maintained at a branch or office of the institution that is in Australia; and (b) held by: (i) the entity, or the entity and some other entity; or (ii) the entity’s registered tax agent or BAS agent; or (iii) a legal practitioner as trustee or executor for the entity. (2) However, the Commissioner may not retain under this section an amount of a refund of an RBA surplus, or excess non ‑ RBA credit that relates to an RBA, if primary tax debts arising under: (a) any of the BAS provisions (as defined in subsection 995 ‑ 1(1) of the Income Tax Assessment Act 1997 ); or (b) any of the petroleum resource rent tax provisions (as defined in that subsection); have been allocated to that RBA. Note: For refunds covered by this subsection, see instead section 8AAZLH. 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 the Commissioner has retained the amount under this section. (4) In informing the entity that the amount is retained, the Commissioner must also notify the entity that: (a) the entity may nominate in the approved form a financial institution account for the purposes of this section; and (b) a failure to nominate such an account may delay payment of the amount. (5) A failure to comply with subsection (3) or (4) does not affect the validity of the decision to retain the amount. How long the amount may be retained (6) The Commissioner may retain the amount until the earlier of: (a) the end of the day after the entity gives to the Commissioner a nomination in the approved form of a financial institution account for the purposes of this section; and (b) the end of the period of 90 days from when the Commissioner otherwise would have to refund the amount to the entity.

Amendment history: Inserted by No 135 of 2024, effective sch 1, sch 3 (items 4 ‑ 6), sch 4: 1 Jan 2025 (s 2(1) items 2, 4) sch 2: 11 Dec 2024 (s 2(1) item 3)

s 8AAZLH — How refunds are made

(1) This section applies to refunds payable to an entity of RBA surpluses, or excess non ‑ RBA credits that relate to an RBA, if primary tax debts arising under: (a) any of the BAS provisions (as defined in subsection 995 ‑ 1(1) of the Income Tax Assessment Act 1997 ); or (b) any of the petroleum resource rent tax provisions (as defined in that subsection); have been allocated to that RBA. (2) The Commissioner must pay those refunds to the credit of a financial institution account nominated in the approved form by the entity. The account nominated must be maintained at a branch or office of the institution that is in Australia. (2A) The account must be one held by: (a) the entity, or the entity and some other entity; or (b) the entity’s registered tax agent or BAS agent; or (c) a legal practitioner as trustee or executor for the entity. (3) However, the Commissioner may direct that any such refunds be paid to the entity in a different way. (4) If an entity has not nominated a financial institution account for the purposes of this section and the Commissioner has not directed that any such refunds be paid in a different way, the Commissioner is not obliged to refund any amount to the entity until the entity does so. (5) If the Commissioner pays a refund to the credit of an account nominated by an entity, the Commissioner is taken to have paid the refund to the entity.

Amendment history: Inserted by No 178 of 1999, effective sch 1 (items 1 ‑ 4, 85 ‑ 88), sch 2 (items 1 ‑ 22, 35, 36, 75 ‑ 82, 92, 93): 22 Dec 1999 (s 2(1)) | Amended by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 114 of 2009, effective sch 1 (items 14 ‑ 26), sch 2: 1 Mar 2010 (s 2(1) items 2, 4) | Amended by No 88 of 2013, effective sch 5 (items 22 ‑ 27): 1 July 2013 (s 2(1) item 10) sch 6 (items 44 ‑ 48, 66): 29 June 2013 (s 2(1) item 14) sch 7 (items 167 ‑ 183): 1 July 2012 (s 2(1) item 11) sch 7 (item 225): 28 June 2013 (s 2(1) item 23) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256)

s 8AAZM — When payments are treated as received

For the purposes of taxation laws, a payment in respect of a tax debt is taken not to have been made until it is received by: (a) the Commissioner; or (b) a person acting on behalf of the Commissioner.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3))

s 8AAZMA — Electronic payment of tax debts

(1) An entity that, under subsection 33 ‑ 10(2) of the A New Tax System (Goods and Services Tax) Act 1999 , is required to pay an assessed net amount for a tax period electronically must also electronically pay the Commissioner all of its other tax debts that are due to be paid during that period. (2) A large withholder that, under subsection 16 ‑ 85(1) in Schedule 1, is required to pay an amount electronically in a particular month must also electronically pay the Commissioner all of its other tax debts that are due to be paid during that month.

Amendment history: Inserted by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 39 of 2012, effective sch 1 (items 1, 2, 29, 190 ‑ 223, 231 ‑ 240): 1 July 2012 (s 2(1) item 2) sch 1 (items 255 ‑ 264): 1 Jan 2017 (s 2(1) item 3) sch 4 (items 19 ‑ 24): 15 Apr 2012 (s 2(1) item 8)

s 8AAZMB — Saturdays, Sundays and public holidays

(1) Where, apart from this section, an amount in respect of a tax debt is due and payable by, or on, a day (the payment day ) that is not a business day, the payment is due and payable on the first business day after the payment day. (2) In this section: business day means a day other than: (a) a Saturday or a Sunday; or (b) a day which is a public holiday for the whole of: (i) any State; or (ii) the Australian Capital Territory; or (iii) the Northern Territory. tax debt does not include general interest charge.

Amendment history: Inserted by No 73 of 2001, effective sch 1 (items 21, 22, 58 ‑ 62(1)), sch 2 (items 1 ‑ 40, 53, 86 ‑ 95(1)), sch 3 (items 20 ‑ 33), sch 4 (items 1, 10), sch 5: 30 June 2001 (s 2(1)) sch 2 (items 48 ‑ 52): 1 Jan 2001 (s 2(2)) sch 3 (items 35, 36): 1 Apr 2001 (s 2(3))

s 8AAZN — Overpayments made by the Commissioner under taxation laws

(1) An administrative overpayment (the overpaid amount ): (a) is a debt due to the Commonwealth by the person to whom the overpayment was made (the recipient ); and (b) is payable to the Commissioner; and (c) may be recovered in a court of competent jurisdiction by the Commissioner, or by a Deputy Commissioner, suing in his or her official name. (2) If: (a) the Commissioner has given a notice to the recipient in respect of the overpaid amount, specifying a due date for payment that is at least 30 days after the notice is given; and (b) any of the overpaid amount remains unpaid at the end of that due date; then the recipient is liable to pay the general interest charge on the unpaid amount for each day in the period that: (c) started at the beginning of that due date; and (d) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid: (i) the overpaid amount; (ii) general interest charge on any of the overpaid amount. (3) In this section: administrative overpayment means an amount that the Commissioner has paid to a person by mistake, being an amount to which the person is not entitled.

Amendment history: Inserted by No 11 of 1999, effective sch 1 (items 346 ‑ 352): 1 July 1999 (s 2(3))

s 8A — Interpretation

(1) In this Part, unless the contrary intention appears: corporation means any body corporate. director , in relation to a corporation, includes: (a) any person occupying or acting in the position of director of the corporation, by whatever name called and whether or not validly appointed to occupy, or duly authorized to act in, the position; and (b) any person in accordance with whose directions or instructions the directors of the corporation are accustomed to act. instrument includes any document. prescribed offence means: (a) an offence against section 8C, subsection 8D(1) or (2) or section 8N or 8Q, or against Division 136 or 137 of the Criminal Code in relation to a taxation law; or (b) an offence against section 11.1 of the Criminal Code that relates to an offence of a kind referred to in paragraph (a). prescribed taxation offence means: (a) a taxation offence (other than a prescribed offence) that is committed by a natural person and punishable by a fine and not by imprisonment; (b) a prescribed offence (other than a prescribed offence that the Commissioner has elected under subsection 8F(1) or 8S(1) to treat otherwise than as a prescribed taxation offence) that is committed by a natural person; or (c) a taxation offence that is committed by a corporation. produce , in relation to a book, paper, record or other document, includes permit access to. taxation offence means: (a) an offence against a taxation law; or (b) an offence against: (i) section 6 of the Crimes Act 1914 ; or (ii) section 11.1, 11.4 or 11.5 of the Criminal Code ; being an offence that relates to an offence against a taxation law. tax file number means a tax file number as defined in section 202A of the Income Tax Assessment Act 1936 . (2) For the purposes of the definition of director in subsection (1), a person shall not be regarded as a person in accordance with whose directions or instructions the directors of a corporation are accustomed to act by reason only that the directors act on advice given by that person in the proper performance of the functions attaching to the person’s professional capacity or to the person’s business relationship with the directors.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 138 of 1987, effective s 6, Parts IV, V (s 63 ‑ 88): 21 Dec 1987 ( see s 2(2) and Gazette 1987, No. S347) Remainder: Royal Assent | Amended by No 97 of 1988, effective s 22 ‑ 28, 29(1): 1 Jan 1989 (s 2(1)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1))

s 8AC — Application of Part to the Tax Agent Services Act 2009

This Part applies in relation to the Tax Agent Services Act 2009 as if references in this Part (other than paragraph 8C(1)(b) and sections 8HA, 8W, 8WC, 8ZE, 8ZG and 8ZH) to the Commissioner, or an office of the Commissioner, were references to the Tax Practitioners Board.

Amendment history: Inserted by No 114 of 2009, effective sch 1 (items 14 ‑ 26), sch 2: 1 Mar 2010 (s 2(1) items 2, 4) | Amended by No 37 of 2024, effective sch 1 (items 5 ‑ 37), sch 2: 1 July 2024 (s 2(1) item 2) sch 4 (items 1 ‑ 3, 5): 1 June 2024 (s 2(1) item 3)

s 8B — Interpretation

(1) A reference in this Subdivision to a relevant offence is a reference to: (a) an offence against section 8C, subsection 8D(1) or (2) or section 8H; or (b) an offence against: (i) section 6 of the Crimes Act 1914 ; or (ii) section 11.1, 11.4 or 11.5 of the Criminal Code ; being an offence that relates to an offence of a kind referred to in paragraph (a) of this subsection. (2) For the purposes of this Subdivision, a person who is convicted of an offence against section 8C or subsection 8D(1) or (2) (in this subsection referred to as the subsequent offence ) shall be treated as having been previously convicted of a relevant offence (in this subsection referred to as the earlier offence ) if: (a) the person was convicted of the earlier offence on an occasion earlier than, but not more than 5 years earlier than, the person’s conviction of the subsequent offence; or (b) the person is convicted of the earlier offence and the subsequent offence before the same court at the same sitting and the earlier offence was committed: (i) at a time or on a day earlier than, but not more than 5 years earlier than, the subsequent offence; or (ii) at the same time, or on the same day, as the subsequent offence. (3) A reference in subsection 8E(2) or (3) or 8F(1) or subsection (2) of this section to an offence against section 8C or subsection 8D(1) or (2) includes a reference to an offence against section 11.1 of the Criminal Code that relates to an offence against section 8C or subsection 8D(1) or (2), as the case may be. (4) Unless the contrary intention appears, a reference in paragraph (2)(a) or (b) to a conviction of a person of an offence includes a reference to the making of an order under section 19B of the Crimes Act 1914 in relation to the person in respect of the offence.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent

s 8C — Failure to comply with requirements under taxation law

(1) A person who refuses or fails, when and as required under or pursuant to a taxation law to do so: (a) to give any information or document to the Commissioner or another person; or (aa) to give information to the Commissioner in the manner in which it is required under a taxation law to be given; or (ab) to publish information in the manner in which it is required under a taxation law to be published; or (b) to lodge an instrument with the Commissioner or another person for assessment; or (d) to notify the Commissioner or another person of a matter or thing; or (e) to produce a book, paper, record or other document to the Commissioner or another person; or (f) to attend before the Commissioner or another person; or (fa) to comply with a superannuation guarantee education direction in accordance with subsection 384 ‑ 17(1) in Schedule 1; or (g) to apply for registration or cancellation of registration under the A New Tax System (Goods and Services Tax) Act 1999 ; or (h) to comply with a requirement under subsection 45A(2) of the Product Grants and Benefits Administration Act 2000 ; or (i) to comply with subsection 82 ‑ 10F(4) of the Income Tax (Transitional Provisions) Act 1997 ; commits an offence. (1A) An offence under subsection (1) is an offence of absolute liability. Note: For absolute liability , see section 6.2 of the Criminal Code . (1B) Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph. Note: A defendant bears an evidential burden in relation to the matters in subsection (1B), see subsection 13.3(3) of the Criminal Code . (2) For the purposes of paragraphs (1)(a) and (d), a person shall not be taken to have refused or failed to furnish information to the Commissioner or another person, or to notify the Commissioner or another person of a matter or thing, merely because the person has refused or failed to quote the person’s tax file number to the Commissioner or other person.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 97 of 1988, effective s 22 ‑ 28, 29(1): 1 Jan 1989 (s 2(1)) | Amended by No 56 of 1999, effective 1 July 2000 | Amended by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 54 of 2003, effective 1 July 2003 | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 9 of 2007, effective sch 1 (items 19 ‑ 24), sch 2 (items 4, 5), sch 4 (items 11 ‑ 16), sch 5 (items 31 ‑ 36): 15 Mar 2007 (s 2(1) items 2 ‑ 8) | Amended by No 12 of 2012, effective sch 6 (items 27 ‑ 29): 22 Dec 1999 (s 2(1) item 11) sch 6 (items 84 ‑ 93, 186, 187, 191, 192, 212, 213, 218, 241 ‑ 246, 248 ‑ 251): 21 Mar 2012 (s 2(1) items 14, 31) sch 6 (item 182): 3 Oct 2008 (s 2(1) item 30) | Amended by No 110 of 2014, effective sch 4 (items 2, 3), sch 5 (items 68 ‑ 75, 123 ‑ 140): 16 Oct 2014 (s 2(1) items 3, 4, 7) | Amended by No 110 of 2014, effective sch 4 (items 2, 3), sch 5 (items 68 ‑ 75, 123 ‑ 140): 16 Oct 2014 (s 2(1) items 3, 4, 7) | Amended by No 4 of 2016, effective sch 4 (items 1, 302 ‑ 306): 10 Mar 2016 (s 2(1) item 6) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 84 of 2022, effective sch 1 (items 1 ‑ 15, 17 ‑ 20), sch 2: 1 Jan 2023 (s 2(1) item 2) sch 4: 13 Dec 2022 (s 2(1) item 3) | Amended by No 138 of 2024, effective sch 1 (items 13 ‑ 25), sch 4: 1 Jan 2025 (s 2(1) items 2, 5)

s 8D — Failure to answer questions when attending before the Commissioner etc.

(1) A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so: (a) to answer a question asked of the person; or (b) to produce a book, paper, record or other document; commits an offence. (1A) An offence under subsection (1) is an offence of strict liability. Note: For strict liability , see section 6.1 of the Criminal Code . (1B) Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph. Note: A defendant bears an evidential burden in relation to the matters in subsection (1B), see subsection 13.3(3) of the Criminal Code . (2) A person who, when attending before the Commissioner or another person pursuant to a taxation law, refuses or fails, when and as required pursuant to a taxation law to do so, either to take an oath or make an affirmation commits an offence.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 4 of 2016, effective sch 4 (items 1, 302 ‑ 306): 10 Mar 2016 (s 2(1) item 6)

s 8E — Penalties for failure to comply with requirements under taxation law

(1) Subject to subsections (2) and (3), an offence against section 8C or subsection 8D(1) or (2) is punishable on conviction by a fine not exceeding 20 penalty units. (2) Subject to subsection (3), where: (a) a person is convicted of an offence against section 8C or subsection 8D(1) or (2); and (b) the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence; the penalty that the court may impose in respect of the first ‑ mentioned offence is a fine not exceeding 40 penalty units. (3) Where: (a) a person is convicted of an offence against section 8C or subsection 8D(1) or (2); (b) in a case where the person is a natural person—the Commissioner has elected under subsection 8F(1) to treat the offence otherwise than as a prescribed taxation offence; and (c) the court before which the person is convicted is satisfied that the person has previously been convicted of 2 or more relevant offences; the penalty that the court may impose in respect of the first ‑ mentioned offence is a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6)

s 8F — Election to treat offence otherwise than as prescribed taxation offence

(1) The Commissioner may, before the institution of a prosecution of a natural person for an offence against section 8C or subsection 8D(1) or (2), elect, in writing, to treat the offence otherwise than as a prescribed taxation offence. (2) Where a prosecution is instituted for an offence in relation to which an election under subsection (1) has been made, the Commissioner shall cause a copy of the election to be filed in the court in which the prosecution is instituted.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984

s 8G — Order to comply with requirement

(1) Where: (a) a person is convicted before a court of an offence against section 8C or subsection 8D(1) or (2); or (b) a court makes an order under section 19B of the Crimes Act 1914 in relation to a person in respect of an offence against section 8C or subsection 8D(1) or (2); in relation to the refusal or failure of the person to comply (whether in whole or in part) with a requirement made under or pursuant to a taxation law, the court may, in addition to imposing a penalty on the person or making such an order in relation to the person, as the case may be, and notwithstanding that the time for complying with the requirement or any other such requirement has passed, order the person to comply with: (c) the requirement; and (d) such other requirements made, or that could be made, in relation to the person under or pursuant to the taxation law as the court considers necessary to ensure the effectiveness of the first ‑ mentioned requirement; within a specified time or at a specified place and time. (2) Where an order under subsection (1) is not given orally by the court to the person to whom the order is addressed, the proper officer of the court shall cause a copy of the order to be served on the person in the prescribed manner.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984

s 8H — Penalty for failure to comply with order to comply

(1) A person who refuses or fails to comply with an order under subsection 8G(1) commits an offence punishable on conviction by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both. (2) An offence under subsection (1) is an offence of strict liability. Note: For strict liability , see section 6.1 of the Criminal Code . (3) Subsection (1) does not apply to the extent that the person is not capable of complying with the relevant paragraph. Note: A defendant bears an evidential burden in relation to the matters in subsection (3), see subsection 13.3(3) of the Criminal Code .

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6) | Amended by No 4 of 2016, effective sch 4 (items 1, 302 ‑ 306): 10 Mar 2016 (s 2(1) item 6)

s 8HA — Court may order payment of amount in addition to penalty

(1) If: (a) a person (the convicted person ) is convicted before a court of an offence against section 8C, 8D or 8H in relation to a refusal or failure to do a particular thing; and (b) the court is satisfied that the purpose of, or one of the purposes of, the refusal or failure was to facilitate the avoidance of an amount of a tax liability of the convicted person or another person; the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding: (c) if the offence is an offence to which subsection 8E(2) or (3) applies—3 times that amount; or (d) in any other case—2 times that amount. (2) A reference in this section to a conviction of a person for an offence includes a reference to the making of an order under section 19B of the Crimes Act 1914 in relation to the person in respect of the offence.

Amendment history: Inserted by No 224 of 1992, effective s 122 ‑ 126: 24 Dec 1992 (s 2(1))

s 8J — Interpretation

(1) In this Subdivision: accounting records includes invoices, receipts, orders for the payment of money, bills of exchange, cheques, promissory notes, vouchers and other documents of prime entry and also includes: (a) such working papers and other documents as are necessary to explain the methods and calculations by which accounts are made up; and (b) such other documents (if any) as are prescribed. accounts means ledgers, journals, profit and loss accounts and balance ‑ sheets, and includes statements, reports and notes attached to, or intended to be read with, any of the foregoing. data processing device means any article or material from which information is capable of being reproduced with or without the aid of any other article or device. taxation officer means a person exercising powers or performing functions under, pursuant to or in relation to a taxation law. (2) A reference in this Subdivision to a statement made to a taxation officer is a reference to a statement made to a taxation officer orally, in writing, in a data processing device, by way of electronic transmission or in any other form and, without limiting the generality of the foregoing, includes a statement: (a) made in an application, certificate, declaration, notification, objection, return, claim or other document made, prepared, given or furnished, or purporting to be made, prepared, given or furnished, under or pursuant to a taxation law; or (b) made in an instrument lodged for assessment under or pursuant to a taxation law; or (c) made in answer to a question asked of a person under or pursuant to a taxation law; or (d) made in any information furnished, or purporting to be furnished, under or pursuant to a taxation law; or (e) made in a document furnished to a taxation officer otherwise than under or pursuant to a taxation law; but does not include a statement made in a document produced pursuant to: (kaa) subparagraph 451(2)(c)(ii) or paragraph 453(1)(e) of the Income Tax Assessment Act 1936 ; (p) paragraph 13G(1)(c) of this Act; or (pa) paragraph 353 ‑ 10(1)(c) in Schedule 1 to this Act; or (q) paragraph 353 ‑ 25(1)(b) or (c) in Schedule 1 to this Act. (2A) If a document is given on a data processing device, or by way of electronic transmission, by a registered tax agent or BAS agent on behalf of a taxpayer, then, for the purposes of this Subdivision, each statement in the document is taken to have been made by the taxpayer unless the taxpayer can show that the taxpayer did not authorise the statement. (3) A reference in this Subdivision to a relevant offence is a reference to: (a) an offence against: (i) subsection 8K(1) or (1B) or 8L(1) or (1A) or section 8N, 8Q, 8T or 8U; or (ii) the Crimes (Taxation Offences) Act 1980 ; (b) an offence against: (i) section 6 of the Crimes Act 1914 ; or (ii) section 11.1, 11.4 or 11.5 of the Criminal Code ; being an offence that relates to an offence of a kind referred to in paragraph (a) of this subsection; or (c) an offence against section 134.1, 134.2, 135.1, 135.2 or 135.4 of the Criminal Code , being an offence that relates to a tax liability. (4) For the purposes of this Subdivision, a person who is convicted of an offence against subsection 8K(1) or (1B) or 8L(1) or (1A) or section 8N, 8Q, 8T or 8U (in this subsection referred to as the subsequent offence ) shall be treated as having been previously convicted of a relevant offence (in this subsection referred to as the earlier offence ) if: (a) the person was convicted of the earlier offence on an occasion earlier than, but not more than 10 years earlier than, the person’s conviction of the subsequent offence; or (b) the person is convicted of the earlier offence and the subsequent offence before the same court at the same sitting and the earlier offence was committed: (i) at a time or on a day earlier than, but not more than 10 years earlier than, the subsequent offence; or (ii) at the same time, or on the same day, as the subsequent offence. (5) Unless the contrary intention appears, a reference in paragraph (4)(a) or (b) to a conviction of a person for an offence includes a reference to the making of an order under section 19B of the Crimes Act 1914 in relation to the person in respect of the offence. (6) A reference in subsection (4) of this section or subsection 8M(2) to an offence against subsection 8K(1) or (1B) or 8L(1) or (1A) includes a reference to an offence against section 11.1 of the Criminal Code that relates to an offence against subsection 8K(1) or (1B) or 8L(1) or (1A), as the case may be. (7) A reference in subsection 8R(2) or 8S(1) or subsection (4) of this section to an offence against section 8N or 8Q includes a reference to an offence against section 11.1 of the Criminal Code that relates to an offence against section 8N or 8Q, as the case may be. (8) A reference in subsection 8V(2) or subsection (4) of this section to an offence against section 8T or 8U includes a reference to an offence against section 11.1 of the Criminal Code that relates to an offence against section 8T or 8U, as the case may be. (9) A reference in this Subdivision to a statement made to a taxation officer includes a reference to a statement made to a person other than a taxation officer for a purpose in connection with the operation of a taxation law. (10) A reference in subsection (9) to a statement made to a person other than a taxation officer for a purpose in connection with the operation of a taxation law is a reference to such a statement made orally, in writing, in a data processing device or in any other form and, without limiting the generality of the foregoing, includes such a statement: (a) made in an application, certificate, declaration, notification or other document, made, given or furnished to the person; or (aa) made in: (i) a tax invoice (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 ); or (ii) an adjustment note (within the meaning of that Act); or (iii) a third party adjustment note (within the meaning of that Act); given to the person; or (b) made in answer to a question asked by the person; or (c) made in any information furnished to the person. (11) Where a person omits from a return furnished under or pursuant to the Income Tax Assessment Act 1936 or the regulations under that Act, being a return of income derived by the person, a partnership or a trust estate during a period, any assessable income derived by the person, partnership or the trust estate, as the case may be, during the period, the person shall, for the purposes of this Subdivision, be taken to have made a statement in the return to the effect that the person, the partnership or the trust estate, as the case requires, did not derive the assessable income during the period. (12) Where: (a) a person issues a notice to another person under section 265B of the Income Tax Assessment Act 1936 ; (b) a person to whom a notice is issued under that section gives the notice to another person in connection with the transfer of a qualifying security to the other person; or (c) a person gives advice in writing to another person, in connection with the transfer of a qualifying security, of a variation or partial redemption of the qualifying security; any statement in the notice when so issued or given, or in the advice when so given, to the other person shall, for the purposes of this Division, be taken to have been made by the issuer or person giving the notice or advice, as the case may be, to the other person for a purpose in connection with the operation of a taxation law. (13) Where: (a) the holder of a qualifying security transfers the security to another person; (b) by virtue of the application of section 128AA of the Income Tax Assessment Act 1936 , the holder is liable to pay withholding tax in relation to the transfer of the qualifying security; (c) before the security was transferred, the holder gave to the transferee, in connection with the transfer, a notice issued to the holder under section 265B of that Act identifying the security; (d) after the notice was issued to the holder, the security was varied or partially redeemed; and (e) the holder did not advise the transferee in writing of the variation or partial redemption; the holder shall, for the purposes of this Division, be taken to have made for a purpose in connection with the operation of a taxation law a statement that the qualifying security was not so varied or partially redeemed. (14) Where: (a) the holder of a qualifying security who acquired the security on transfer (in this subsection referred to as the current acquisition transfer ) transfers the security to another person; (b) by virtue of the application of section 128AA of the Income Tax Assessment Act 1936 , the holder is liable to pay withholding tax in relation to the transfer of the security; (c) before the security was transferred, the holder gave to the transferee, in connection with the transfer, a certificate issued to the holder under section 128AB of that Act identifying the security; and (d) the holder had acquired the security on transfer on any occasion before the current acquisition transfer; the holder shall, for the purposes of this Division, be taken to have made for a purpose in connection with the operation of a taxation law a statement that the certificate relates to the current acquisition transfer. (15) Where: (a) a qualifying security is redeemed or partially redeemed from the holder; (b) the holder acquired the security on transfer (in this subsection referred to as the current acquisition transfer ); (c) the holder is liable to pay withholding tax in relation to the redemption or partial redemption of the security; (d) before the security was redeemed or partially redeemed, the holder gave to the issuer, in connection with the redemption or partial redemption, a certificate issued to the holder under section 128AB of the Income Tax Assessment Act 1936 identifying the security; and (e) the holder had acquired the security on transfer on any occasion before the current acquisition transfer; the holder shall, for the purposes of this Division, be taken to have made for a purpose in connection with the operation of a taxation law a statement that the certificate relates to the current acquisition transfer. (16) Subject to subsection (17), for the purposes of subsections (12) to (15) (inclusive): (a) expressions used in those subsections that are also used in Division 16E of Part III of the Income Tax Assessment Act 1936 have the same respective meanings as in that Division; and (b) sections 159GV (other than subsection 159GV(2)) and 159GZ of the Income Tax Assessment Act 1936 apply as if references in those sections to “this Division” were references to “section 8J of the Taxation Administration Act 1953 ”. (17) Subsection (16) applies as if paragraph (c) of the definition of qualifying security in subsection 159GP(1) of the Income Tax Assessment Act 1936 were omitted.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 4 of 1985, effective 5 Apr 1985 ( see s 2) | Amended by No 47 of 1985, effective s 3, 4(2), 11, 12, Part XI (s 54 ‑ 56): 21 Aug 1981 s 5, 18, 20, 22, 24, 28(2), 39, 40, 45, 48, 50, 51, 53: 10 May 1985 ( see s 2(3)) Remainder: Royal Assent | Amended by No 65 of 1985, effective sch 1: 3 July 1985 (s 2(1)) sch 1: 14 Dec 1984 (s 2(45)) | Amended by No 41 of 1986, effective 24 June 1986 ( see s 2) | Amended by No 46 of 1986, effective Part IV (s 31 ‑ 41): 1 July 1986 Part V (s 42, 43): 28 Oct 1985 Remainder: Royal Assent | Amended by No 49 of 1986, effective s 33, 36: 16 Dec 1985 ( see s 2(2)) s 34, 35, 37 ‑ 39: 22 May 1986 ( see s 2(3) and Gazette 1986, No. S225) Remainder: Royal Assent | Amended by No 62 of 1987, effective s 55, sch 4: 5 June 1987 (s 2(1)) sch 1: 1 July 1987 (s 2(6)) | Amended by No 138 of 1987, effective s 6, Parts IV, V (s 63 ‑ 88): 21 Dec 1987 ( see s 2(2) and Gazette 1987, No. S347) Remainder: Royal Assent | Amended by No 145 of 1987, effective 15 Jan 1988 ( see s 2) | Amended by No 20 of 1990, effective 17 Jan 1990 | Amended by No 60 of 1990, effective s 43, Part 10 (s 88 ‑ 95): 31 Oct 1990 ( see Gazette 1990, No. S272) Remainder: 1 July 1990 | Amended by No 5 of 1991, effective 8 Jan 1991 | Amended by No 92 of 1992, effective 1 July 1992 | Amended by No 98 of 1992, effective s 32 ‑ 36: 1 July 1992 Remainder: Royal Assent | Amended by No 118 of 1992, effective 28 Oct 1992 | Amended by No 208 of 1992, effective s 91 ‑ 93: 22 Dec 1992 (s 2(1)) | Amended by No 82 of 1993, effective s 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1), 52 ‑ 64: 1 Dec 1993 Remainder: 1 July 1994 | Amended by No 163 of 1994, effective 16 Dec 1994 | Amended by No 174 of 1997, effective sch 7 (items 17, 18): 21 Nov 1997 (s 2(1)) | Amended by No 85 of 1998, effective 2 Jan 1999 | Amended by No 56 of 1999, effective 1 July 2000 | Amended by No 118 of 1999, effective sch 2 (items 25 ‑ 28): 22 Sept 1999 (s 2) | Amended by No 201 of 1999, effective sch 2: 24 Dec 1999 (s 2(3)) | Amended by No 60 of 2000, effective 19 June 2000 (s 2) | Amended by No 137 of 2000, effective sch 2 (items 395 ‑ 398, 418, 419): 24 May 2001 (s 2(3)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 54 of 2003, effective 1 July 2003 | Amended by No 73 of 2006, effective sch 5 (items 39 ‑ 60, 160 ‑ 165): 1 July 2006 (s 2(1) items 18, 19, 21) | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent | Amended by No 114 of 2009, effective sch 1 (items 14 ‑ 26), sch 2: 1 Mar 2010 (s 2(1) items 2, 4) | Amended by No 4 of 2010, effective sch 11 (items 20, 21): 20 Feb 2010 | Amended by No 21 of 2010, effective sch 1 (items 24 ‑ 29): Royal Assent | Amended by No 79 of 2010, effective sch 1 (items 6 ‑ 10, 36 ‑ 53, 57 ‑ 66), sch 4 (items 7, 47 ‑ 49, 51): 1 July 2010 | Amended by No 2 of 2015, effective sch 2 (items 8 ‑ 20, 72, 73, 90 ‑ 99), sch 4 (items 75 ‑ 79): 25 Feb 2015 (s 2(1) items 3, 5, 6) sch 2 (items 66 ‑ 71): 1 July 2015 (s 2(1) item 4) | Amended by No 4 of 2018, effective sch 6 (items 21 ‑ 27): 21 Feb 2018 (s 2(1) item 1) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6)

s 8K — False or misleading statements

(1) A person commits an offence if: (a) the person makes a statement to a taxation officer; and (b) the statement is false or misleading in a material particular. (1A) In subsection (1), absolute liability applies to the circumstance, that the statement is false or misleading in a material particular. Note: For absolute liability , see section 6.2 of the Criminal Code . (1B) A person commits an offence if: (a) the person makes a statement to a taxation officer; and (b) the person omits any matter or thing from the statement; and (c) the statement is misleading in a material particular because of the omission. (1C) In subsection (1B), absolute liability applies to: (a) the conduct, that the person omits a matter or thing; and (b) the circumstance, that the statement is misleading in a material particular. Note: For absolute liability , see section 6.2 of the Criminal Code . (2) In a prosecution of a person for an offence against subsection (1) or (1B), it is a defence if the person proves that the person: (a) did not know; and (b) could not reasonably be expected to have known; that the statement to which the prosecution relates was false or misleading. Note: The defendant bears a legal burden in relation to the matter in subsection (2), see section 13.4 of the Criminal Code . (2A) Subsection (1) or (1B) does not apply if: (a) the statement (the original statement ) was made under section 389 ‑ 5 in Schedule 1 notifying an amount under item 1 or 2 of the table in subsection 389 ‑ 5(1) in that Schedule; and (b) the original statement related to the financial year in which it was made; and (c) the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (d) the further statement: (i) is in the approved form; and (ii) if subsection 389 ‑ 25(1) in that Schedule provides for a period for correcting the original statement—is made within that period; and (iii) without limiting subparagraph (ii), is made within 14 days after the end of the financial year in which the original statement was made. Note: A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection 13.3(3) of the Criminal Code . (2B) Subsection (1) or (1B) does not apply if: (a) the statement (the original statement ) was made under section 390 ‑ 5 in Schedule 1; and (b) the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (c) subsection 390 ‑ 7(1) in Schedule 1 provides for a period for correcting the original statement; and (d) the further statement: (i) is in the approved form; and (ii) is made within the period referred to in paragraph (c) of this subsection. Note: A defendant bears an evidential burden in relation to the matter in subsection (2B): see subsection 13.3(3) of the Criminal Code . (3) For the purposes of subsection (1B), a person shall not be taken to have omitted a matter or thing from a statement made to a taxation officer merely because the person has, in making the statement, failed to quote the person’s tax file number.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 97 of 1988, effective s 22 ‑ 28, 29(1): 1 Jan 1989 (s 2(1)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 4 of 2016, effective sch 4 (items 1, 302 ‑ 306): 10 Mar 2016 (s 2(1) item 6) | Amended by No 55 of 2016, effective sch 23 (items 1, 4 ‑ 20, 22 ‑ 24, 35, 36): 1 Oct 2016 (s 2(1) item 25) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 57 of 2025, effective sch 1 (items 151 ‑ 181, 183): 1 July 2026 (s 2(1) item 1)

s 8L — Incorrectly keeping records etc.

(1) A person commits an offence if: (a) the person is required under, or pursuant to, a taxation law to keep any accounts, accounting records or other records; and (b) the person keeps the accounts or records; and (c) the accounts or records do not correctly record and explain the matters, transactions, acts or operations to which they relate. (1A) A person commits an offence if: (a) the person is required under, or pursuant to, a taxation law to make a record of any matter, transaction, act or operation; and (b) the person makes the record; and (c) the record does not correctly record the matter, transaction, act or operation. (1B) An offence under subsection (1) or (1A) is an offence of absolute liability. Note: For absolute liability , see section 6.2 of the Criminal Code . (2) In a prosecution of a person for an offence against subsection (1) or (1A), it is a defence if the person proves that the person: (a) did not know; and (b) could not reasonably be expected to have known; that: (c) in the case of a prosecution for an offence against subsection (1)—the accounts, accounting records or other records to which the prosecution relates did not correctly record and explain the matters, transactions, acts or operations to which they relate; or (d) in the case of a prosecution for an offence against subsection (1A)—the record to which the prosecution relates did not correctly record the matter, transaction, act or operation to which the record relates. Note: The defendant bears a legal burden in relation to the matter in subsection (2), see section 13.4 of the Criminal Code .

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 4 of 2016, effective sch 4 (items 1, 302 ‑ 306): 10 Mar 2016 (s 2(1) item 6)

s 8M — Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A)

(1) Subject to subsection (2), an offence against subsection 8K(1) or (1B) or 8L(1) or (1A) is punishable on conviction by a fine not exceeding 20 penalty units. (2) Where: (a) a person is convicted of an offence against subsection 8K(1) or (1B) or 8L(1) or (1A); and (b) the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence; the penalty that the court may impose in respect of the first ‑ mentioned offence is a fine not exceeding 40 penalty units.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6)

s 8N — Recklessly making false or misleading statements

(1) A person commits an offence if: (a) the person makes a statement (whether orally, in a document or in any other way) to a taxation officer; and (b) the statement: (i) is false or misleading in a material particular; or (ii) omits any matter or thing without which the statement is misleading in a material particular; and (c) the person is reckless as to whether the statement: (i) is false or misleading in a material particular; or (ii) omits any matter or thing without which the statement is misleading in a material particular. (2) This section does not apply if: (a) the statement (the original statement ) was made under section 389 ‑ 5 in Schedule 1 notifying an amount under item 1 or 2 of the table in subsection 389 ‑ 5(1) in that Schedule; and (b) the original statement related to the financial year in which it was made; and (c) the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (d) the further statement: (i) is in the approved form; and (ii) if subsection 389 ‑ 25(1) in that Schedule provides for a period for correcting the original statement—is made within that period; and (iii) without limiting subparagraph (ii), is made within 14 days after the end of the financial year in which the original statement was made. Note: A defendant bears an evidential burden in relation to the matters in subsection (2), see subsection 13.3(3) of the Criminal Code . (3) This section does not apply if: (a) the statement (the original statement ) was made under section 390 ‑ 5 in Schedule 1; and (b) the person who made the original statement makes a further statement to a taxation officer that corrects the original statement in each of the respects in which it is false or misleading in a material particular; and (c) subsection 390 ‑ 7(1) in Schedule 1 provides for a period for correcting the original statement; and (d) the further statement: (i) is in the approved form; and (ii) is made within the period referred to in paragraph (c) of this subsection. Note: A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code .

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Repealed and substituted by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 4 of 2016, effective sch 4 (items 1, 302 ‑ 306): 10 Mar 2016 (s 2(1) item 6) | Amended by No 55 of 2016, effective sch 23 (items 1, 4 ‑ 20, 22 ‑ 24, 35, 36): 1 Oct 2016 (s 2(1) item 25) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 57 of 2025, effective sch 1 (items 151 ‑ 181, 183): 1 July 2026 (s 2(1) item 1)

s 8Q — Recklessly incorrectly keeping records etc.

(1) A person commits an offence if: (a) the person is required under, or pursuant to, a taxation law to keep any accounts, accounting records or other records; and (b) the person keeps the accounts or records; and (ba) the accounts or records do not correctly record and explain the matters, transactions, acts or operations to which they relate; and (c) the person is reckless as to whether the accounts or records correctly record and explain the matters, transactions, acts or operations to which they relate. (2) A person commits an offence if: (a) the person is required under, or pursuant to, a taxation law to make a record of any matter, transaction, act or operation; and (b) the person makes the record; and (ba) the record does not correctly record the matter, transaction, act or operation; and (c) the person is reckless as to whether the record correctly records the matter, transaction, act or operation. (3) In subsections (1) and (2), strict liability applies to the circumstance, that the person is required under, or pursuant to, a taxation law to keep the accounts, accounting records or other records. Note: For strict liability , see section 6.1 of the Criminal Code .

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Repealed and substituted by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 4 of 2016, effective sch 4 (items 1, 302 ‑ 306): 10 Mar 2016 (s 2(1) item 6)

s 8R — Penalties for offences against sections 8N and 8Q

(1) Subject to subsection (2), an offence against section 8N or 8Q is punishable on conviction by a fine not exceeding 30 penalty units. (2) Where: (a) a person is convicted of an offence against section 8N or 8Q; (b) in a case where the person is a natural person—the Commissioner has elected under subsection 8S(1) to treat the offence otherwise than as a prescribed taxation offence; and (c) the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence; the penalty that the court may impose in respect of the first ‑ mentioned offence is a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6)

s 8S — Election to treat offence otherwise than as prescribed taxation offence

(1) The Commissioner may, before the institution of a prosecution of a natural person for an offence against section 8N, or 8Q, or against Division 136 or 137 of the Criminal Code in relation to a taxation law, elect, in writing, to treat the offence otherwise than as a prescribed taxation offence. (2) Where a prosecution is instituted for an offence in relation to which an election under subsection (1) has been made, the Commissioner shall cause a copy of the election to be filed in the court in which the prosecution is instituted.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1))

s 8T — Incorrectly keeping records with intention of deceiving or misleading etc.

A person who: (a) keeps any accounts, accounting records or other records in such a way that they: (i) do not correctly record and explain the matters, transactions, acts or operations to which they relate; or (ii) are (whether in whole or in part) illegible, indecipherable, incapable of identification or, if they are kept in the form of a data processing device, incapable of being used to reproduce information; (b) makes a record of any matter, transaction, act or operation in such a way that it does not correctly record the matter, transaction, act or operation; (c) engages in conduct that results in the alteration, defacing, mutilation, falsification, damage, removal, concealing or destruction of any accounts, accounting records or other records (whether in whole or in part); or (d) does or omits to do any other act or thing to any accounts, accounting records or other records; with any of the following intentions, namely: (e) deceiving or misleading the Commissioner or a particular taxation officer; (f) hindering or obstructing the Commissioner or a particular taxation officer (otherwise than in the investigation of a taxation offence); (g) hindering or obstructing the investigation of a taxation offence; (h) hindering, obstructing or defeating the administration, execution or enforcement of a taxation law; or (j) defeating the purposes of a taxation law; (whether or not the person had any other intention) commits an offence.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 4 of 2016, effective sch 4 (items 1, 302 ‑ 306): 10 Mar 2016 (s 2(1) item 6)

s 8U — Falsifying or concealing identity with intention of deceiving or misleading etc.

A person who: (a) engages in conduct that results in the falsification or concealing of the identity of, or the address or location of a place of residence or business of, the person or another person; or (b) does or omits to do any act or thing the doing or omission of which facilitates the falsification or concealment of the identity of, or the address or location of a place of residence or business of, the person or another person; with any of the following intentions, namely: (c) deceiving or misleading the Commissioner or a particular taxation officer; (d) hindering or obstructing the Commissioner or a particular taxation officer (otherwise than in the investigation of a taxation offence); (e) hindering or obstructing the investigation of a taxation offence; (f) hindering, obstructing or defeating the administration, execution or enforcement of a taxation law; or (g) defeating the purposes of a taxation law; (whether or not the person had any other intention) commits an offence.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 4 of 2016, effective sch 4 (items 1, 302 ‑ 306): 10 Mar 2016 (s 2(1) item 6)

s 8V — Penalties for offences against sections 8T and 8U

(1) Subject to subsection (2), an offence against section 8T or 8U is punishable on conviction by a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both. (2) Where: (a) a person is convicted of an offence against section 8T or 8U; and (b) the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence; the penalty that the court may impose in respect of the first ‑ mentioned offence is a fine not exceeding 100 penalty units or imprisonment for a period not exceeding 2 years, or both.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6)

s 8W — Court may order payment of amount in addition to penalty

(1) Where: (a) a person (in this subsection referred to as the convicted person ) is convicted before a court of: (i) an offence against subsection 8K(1) or (1B) or section 8N, or against Division 136 or 137 of the Criminal Code in relation to a taxation law, in relation to a statement made to a taxation officer; or (ii) an offence against subsection 8L(1) or (1A) or section 8Q in relation to the keeping of any accounts, accounting records or other records (in paragraph (b) referred to as the relevant accounts ) or the making of a record; and (b) the court is satisfied that the proper amount of a tax liability of the convicted person or another person exceeds the amount that would have been the amount of the tax liability if it were assessed or determined, as the case requires, on the basis that the statement were not false or misleading, on the basis of the relevant accounts as they were kept or on the basis that the record were correct, as the case may be; the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding: (c) in a case where the offence is an offence to which subsection 8R(2) applies or that is against Division 136 or 137 of the Criminal Code in relation to a taxation law—3 times the amount of the excess; or (d) in any other case—double the amount of the excess. (1C) If the conditions in section 705 ‑ 315 of the Income Tax Assessment Act 1997 are satisfied, then for the purposes of any application of subsection (1) of this section in relation to the errors mentioned in that section that were made in a statement that was made before the Commissioner became aware of the errors, the references in paragraphs (1)(c) and (d) of this section to the excess are taken instead to be references to the amount worked out using the formula: where: adjusted reset cost base asset setting amount means: (a) the tax cost setting amount, worked out under Division 705 of the Income Tax Assessment Act 1997 , for all assets of a kind referred to in section 705 ‑ 35 of that Act as reset cost base assets that the head company of the relevant group held continuously from the time when the subsidiary member referred to in subsection 705 ‑ 315(2) of that Act joined the group until the start of the head company’s income year in which the Commissioner became aware of the errors mentioned in section 705 ‑ 315 of that Act; less: (b) the head company’s deductions under Division 40 (except under Subdivision 40 ‑ F, 40 ‑ G, 40 ‑ H or 40 ‑ I) or Subdivision 328 ‑ D of the Income Tax Assessment Act 1997 for those assets for all income years before the earliest income year for which the Commissioner could amend the head company’s assessment to correct any of the errors. original reset cost base asset setting amount means the tax cost setting amount, worked out under Division 705 of the Income Tax Assessment Act 1997 , for all reset cost base assets that the subsidiary member held at the time it joined the group, other than assets that the head company no longer held at the start of the earliest income year for which the Commissioner could amend the head company’s assessment to correct any of the errors. tax on capital gain means the product of: (a) the capital gain (within the meaning of the Income Tax Assessment Act 1997 ) that the head company makes as a result of CGT event L6 happening as mentioned in section 104 ‑ 525 of that Act; and (b) the corporate tax rate (within the meaning of that Act) in respect of taxable income for the income year in which that CGT event happens. (2) Where: (a) a person (in this subsection referred to as the convicted person ) is convicted before a court of an offence against section 8T or 8U in relation to an act or omission; and (b) the court is satisfied that the purpose of, or one of the purposes of, the act or omission was to facilitate the avoidance of an amount of a tax liability of the convicted person or another person; the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding: (c) in a case where the offence is an offence to which subsection 8V(2) applies—3 times that amount; or (d) in any other case—double that amount. (2A) If: (a) a person (the convicted person ) is convicted before a court of: (i) an offence against subsection 8K(1) or (1B) or section 8N, or against Division 136 or 137 of the Criminal Code in relation to a taxation law, in relation to a statement made to a taxation officer; or (ii) an offence against subsection 8L(1) or (1A) or section 8Q in relation to the keeping of any records; and (b) the offence relates to the Product Grants and Benefits Administration Act 2000 ; and (c) the court is satisfied that the amount that would have been the amount of a product grant or benefit payable to the convicted person or another person, determined on the basis that: (i) the statement were not false or misleading; or (ii) on the basis of those records as they were kept; as the case may be, exceeds the proper amount of the product grant or benefit payable to the convicted person or the other person; the court may, in addition to imposing a penalty on the convicted person, order the convicted person to pay to the Commissioner an amount not exceeding: (d) in a case where the offence is an offence to which subsection 8R(2) applies, or that is against Division 136 or 137 of the Criminal Code in relation to a taxation law—3 times the amount of the excess; or (e) in any other case—double the amount of the excess. (3) A reference in this section to a conviction of a person for an offence includes a reference to the making of an order under section 19B of the Crimes Act 1914 in relation to the person in respect of the offence. (4) In this section: CGT event has the same meaning as in the Income Tax Assessment Act 1997 . head company has the same meaning as in the Income Tax Assessment Act 1997 . product grant or benefit means a grant or benefit payable under the Product Grants and Benefits Administration Act 2000 . subsidiary member has the same meaning as in the Income Tax Assessment Act 1997 . tax cost setting amount has the same meaning as in the Income Tax Assessment Act 1997 .

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 138 of 1987, effective s 6, Parts IV, V (s 63 ‑ 88): 21 Dec 1987 ( see s 2(2) and Gazette 1987, No. S347) Remainder: Royal Assent | Amended by No 97 of 1989, effective 30 June 1989 | Amended by No 105 of 1989, effective s 5(o): 18 Dec 1987 Remainder: 30 June 1989 ( see s 2(1)) | Amended by No 98 of 1992, effective s 32 ‑ 36: 1 July 1992 Remainder: Royal Assent | Amended by No 224 of 1992, effective s 122 ‑ 126: 24 Dec 1992 (s 2(1)) | Amended by No 82 of 1993, effective s 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1), 52 ‑ 64: 1 Dec 1993 Remainder: 1 July 1994 | Amended by No 163 of 1994, effective 16 Dec 1994 | Amended by No 201 of 1999, effective sch 2: 24 Dec 1999 (s 2(3)) | Amended by No 60 of 2000, effective 19 June 2000 (s 2) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 16 of 2003, effective sch 4 (items 8 ‑ 10), sch 6 (items 11, 12), sch 14 (items 8 ‑ 12), sch 23 (item 14), sch 24 (items 1 ‑ 19): 24 Oct 2002 (s 2(1) items 3, 4, 9, 13, 14) sch 28 (items 14 ‑ 18, 19(3)): 29 June 2002 (s 2(1) items 17, 19) | Amended by No 54 of 2003, effective 1 July 2003 | Amended by No 107 of 2003, effective sch 2 (items 15 ‑ 26, 40), sch 7 (items 19 ‑ 22): Royal Assent | Amended by No 8 of 2010, effective sch 1 (item 47): Royal Assent | Amended by No 4 of 2018, effective sch 6 (items 21 ‑ 27): 21 Feb 2018 (s 2(1) item 1) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6)

s 8WAA — Object of this Subdivision

The object of this Subdivision is to deter the production, use and distribution of tools to manipulate or falsify electronic point of sale records to facilitate tax evasion.

Amendment history: Inserted by No 121 of 2018, effective sch 1 (items 2 ‑ 4), sch 2: 4 Oct 2018 (s 2(1) item 1)

s 8WAB — Interpretation

In this Subdivision: electronic sales suppression tool means a device, software program or other thing, a part of any such thing, or a combination of any such things or parts, that meets the following conditions: (a) it is capable of falsifying, manipulating, hiding, obfuscating, destroying, or preventing the creation of, a record that: (i) an entity is required by a taxation law to keep or make; and (ii) is, or would be, created by a system that is or includes an electronic point of sale system; (b) a reasonable person would conclude that one of its principal functions is to falsify, manipulate, hide, obfuscate, destroy, or prevent the creation of, such records. right to use includes right to possess. supply has the meaning given by section 9 ‑ 10 of the A New Tax System (Goods and Services Tax) Act 1999 .

Amendment history: Inserted by No 121 of 2018, effective sch 1 (items 2 ‑ 4), sch 2: 4 Oct 2018 (s 2(1) item 1)

s 8WAC — Producing or supplying electronic sales suppression tools

(1) A person commits an offence if the person manufactures, develops or publishes an electronic sales suppression tool. Penalty: 5,000 penalty units. (2) A person commits an offence if the person: (a) makes a supply of, or makes available for use, an electronic sales suppression tool or a right to use an electronic sales suppression tool; or (b) provides a service to an entity that involves the use of an electronic sales suppression tool. Penalty: 5,000 penalty units. (3) Subsections (1) and (2) do not apply to conduct undertaken by the person for the purpose of preventing or deterring tax evasion or enforcing a taxation law. Note: A defendant bears an evidential burden in relation to the matter in subsection (3) (see subsection 13.3(3) of the Criminal Code ). (4) An offence against subsection (1) or (2) is an offence of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code . (5) Section 15.4 (extended geographical jurisdiction—category D) of the Criminal Code applies to an offence against subsection (1) if the electronic sales suppression tool is, at any time, used to modify records that a taxation law requires an entity to keep or make. (6) Section 15.4 (extended geographical jurisdiction—category D) of the Criminal Code applies to an offence against subsection (2) if the person makes a supply of, or makes available for use, the electronic sales suppression tool or the right to use the tool to an entity that is required by a taxation law to keep or make any record.

Amendment history: Inserted by No 121 of 2018, effective sch 1 (items 2 ‑ 4), sch 2: 4 Oct 2018 (s 2(1) item 1)

s 8WAD — Possessing electronic sales suppression tools

(1) A person commits an offence if: (a) the person is required under, or pursuant to, a taxation law to keep or make a record; and (b) the person acquires, or has possession or control of, an electronic sales suppression tool or a right to use an electronic sales suppression tool. Penalty: 500 penalty units. (2) Subsection (1) does not apply to conduct undertaken by a person for the purpose of preventing or deterring tax evasion or enforcing a taxation law. Note: A defendant bears an evidential burden in relation to the matter in subsection (2) (see subsection 13.3(3) of the Criminal Code ). (3) An offence against subsection (1) is an offence of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code .

Amendment history: Inserted by No 121 of 2018, effective sch 1 (items 2 ‑ 4), sch 2: 4 Oct 2018 (s 2(1) item 1)

s 8WAE — Incorrectly keeping records using electronic sales suppression tools

(1) A person commits an offence if: (a) the person is required under, or pursuant to, a taxation law to keep or make a record; and (b) the record is kept, made or altered with the use of an electronic sales suppression tool, or is prevented by the use of an electronic sales suppression tool from being kept, made or altered; and (c) as a result of the use: (i) the record does not correctly record and explain the matter, transaction, act or operation to which it relates; or (ii) the person does not keep or make the record in accordance with the taxation law. Penalty: 1,000 penalty units. (2) An offence against subsection (1) is an offence of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code .

Amendment history: Inserted by No 121 of 2018, effective sch 1 (items 2 ‑ 4), sch 2: 4 Oct 2018 (s 2(1) item 1)