Income Tax Assessment Act 1936

s 177EB — Cancellation of franking credits—consolidated groups

Expressions to have same meanings as in section 177EA and Income Tax Assessment Act 1997 (1) Unless the contrary intention appears, expressions used in this section: (a) if those expressions are defined in section 177EA—have the same meanings as in that section (subject to subsection (10) of this section); and (b) otherwise—have the same meanings as in the Income Tax Assessment Act 1997 . This section and section 177EA do not limit each other (2) This section does not limit the operation of section 177EA, and section 177EA does not limit the operation of this section. Application of section (3) This section applies if: (a) there is a scheme for a disposition of membership interests in an entity (the joining entity ); and (b) as a result of the disposition, the joining entity becomes a subsidiary member of a consolidated group; and (c) a credit arises in the franking account of the head company of the group because of the joining entity becoming a subsidiary member of the group; and (d) having regard to the relevant circumstances of the scheme, it would be concluded that the person, or one of the persons, who entered into or carried out the scheme or any part of the scheme did so for a purpose (whether or not the dominant purpose but not including an incidental purpose) of enabling the credit referred to in paragraph (c) to arise in the head company’s franking account. Bare acquisition of membership interests (4) It is not to be concluded for the purposes of paragraph (3)(d) that a person entered into or carried out a scheme for a purpose mentioned in that paragraph merely because the person acquired membership interests in the joining entity. Commissioner to determine no franking credit (5) The Commissioner may make, in writing, a determination that no credit is to arise in the head company’s franking account because of the joining entity becoming a subsidiary member of the consolidated group. A determination does not form part of an assessment. Effect of determination (6) A determination under subsection (5) has effect according to its terms. Notice of determination (7) If the Commissioner makes a determination under subsection (5), the Commissioner must serve notice in writing of the determination on the head company. Objections (9) If a taxpayer to whom a determination relates is dissatisfied with the determination, the taxpayer may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 . Relevant circumstances (10) The relevant circumstances of a scheme include the following: (a) the extent and duration of the risks of loss, and the opportunities for profit or gain, from holding membership interests in the joining entity that are respectively borne by or accrue to the parties to the scheme, and whether there has been any change in those risks and opportunities for the head company or any other party to the scheme (for example, a change resulting from the making of any contract, the granting of any option or the entering into of any arrangement with respect to any membership interests in the joining entity); (b) whether the head company, or a person holding membership interests in the head company, would, in the year of income in which the joining entity became a subsidiary member of the group or any later year of income, derive a greater benefit from franking credits than other persons who held membership interests in the joining entity immediately before it became a subsidiary member of the group; (c) the extent (if any) to which the joining entity was able to pay a franked dividend or distribution immediately before it became a subsidiary member of the group; (d) whether any consideration paid or given by or on behalf of, or received by or on behalf of, the head company in connection with the scheme (for example, the amount of any interest on a loan) was calculated by reference to the franking credit benefits to be received by the head company; (e) the period for which the head company held membership interests in the joining entity; (f) any of the matters referred to in subsection 177D(2). Section to apply to exempting credits (11) This section applies to exempting credits arising in the exempting account of the head company of a consolidated group in the same way that it applies to credits arising in the head company’s franking account.

Amendment history: Inserted by No 68 of 2002, effective s 4 and Sch 3 (item 40): 24 Oct 2002 (s 2) | Amended by No 16 of 2003, Sch 5 item 1, effective s 4: 11 Apr 2003 (s 2(1) item 1) Sch 5 (item 1), Sch 9 (items 3–12), Sch 10 (item 1) and Sch 23 (items 1–9): 24 Oct 2002(s 2(1) items 4–6, 13) Sch 29 (items 1–11, 14): 29 June 2002 (s 2(1) items 20, 22) | Amended by No 101 of 2013, effective Sch 1 (items 1–8, 10) and Sch 2 (items 1, 8–19, 50): 29 June 2013 (s 2(1) items 2, 3) | Amended by No 2 of 2015, effective Sch 2 (items 73, 100–110) and Sch 4 (items 9–23, 79): 25 Feb 2015 (s 2(1) items 5, 6) Sch 2 (items 24–28): 1 July 2015 (s 2(1) item 4) | Amended by No 81 of 2016, Sch 10 item 70, effective Sch 10 (items 66–71, 93): 1 Jan 2017 (s 2(1) item 6)

s 177F — Cancellation of tax benefits etc.

(1) Where this Part applies to a scheme in connection with which a tax benefit has been obtained, or would but for this section be obtained, the Commissioner may: (a) in the case of a tax benefit that is referable to an amount not being included in the assessable income of the taxpayer of a year of income—determine that the whole or a part of that amount shall be included in the assessable income of the taxpayer of that year of income; or (b) in the case of a tax benefit that is referable to a deduction or a part of a deduction being allowable to the taxpayer in relation to a year of income—determine that the whole or a part of the deduction or of the part of the deduction, as the case may be, shall not be allowable to the taxpayer in relation to that year of income; or (c) in the case of a tax benefit that is referable to a capital loss or a part of a capital loss being incurred by the taxpayer during a year of income—determine that the whole or a part of the capital loss or of the part of the capital loss, as the case may be, was not incurred by the taxpayer during that year of income; or (ca) in the case of a tax benefit that is referable to a loss carry back tax offset, or a part of a loss carry back tax offset, being allowable to the taxpayer—determine that the whole or a part of the loss carry back tax offset, or the part of the loss carry back tax offset, as the case may be, is not to be allowable to the taxpayer; or (d) in the case of a tax benefit that is referable to a foreign income tax offset, or a part of a foreign income tax offset, being allowable to the taxpayer—determine that the whole or a part of the foreign income tax offset, or the part of the foreign income tax offset, as the case may be, is not to be allowable to the taxpayer; or (da) in the case of a tax benefit that is referable to an innovation tax offset, or a part of an innovation tax offset, being allowable to the taxpayer—determine that the whole or a part of the innovation tax offset, or the part of the innovation tax offset, as the case may be, is not to be allowable to the taxpayer; or (e) in the case of a tax benefit that is referable to an exploration credit, or a part of an exploration credit, being issued to the taxpayer—determine that: (i) the whole or a part of a junior minerals exploration incentive tax offset that would otherwise be allowable to the taxpayer in relation to the exploration credit, or the part of the exploration credit, as the case may be, is not to be allowable to the taxpayer; or (ii) the whole or a part of a franking credit that would otherwise arise in the franking account of the taxpayer in relation to the exploration credit, or the part of the exploration credit, as the case may be, is not to arise in the franking account of the taxpayer; or (f) in the case of a tax benefit that is referable to: (i) a refundable R&D tax offset; or (ii) a non ‑ refundable R&D tax offset; or (iii) a part of a refundable R&D tax offset; or (iv) a part of a non ‑ refundable R&D tax offset; being allowable to the taxpayer in relation to a year of income—determine that the whole or a part of the offset, or the part of the offset, as the case may be, is not to be allowable to the taxpayer in relation to that year of income; or (g) in the case of a tax benefit that is referable to a CMPTI tax offset, or a part of a CMPTI tax offset, being allowable to the taxpayer—determine that the whole or a part of the CMPTI tax offset, or the part of the CMPTI tax offset, as the case may be, is not to be allowable to the taxpayer; or (h) in the case of a tax benefit that is referable to a hydrogen production tax offset, or a part of a hydrogen production tax offset, being allowable to the taxpayer in relation to a year of income—determine that the whole or a part of the offset, or the part of the offset, as the case may be, is not to be allowable to the taxpayer in relation to that year of income; and, where the Commissioner makes such a determination, he or she shall take such action as he or she considers necessary to give effect to that determination. (2) Where the Commissioner determines under paragraph (1)(a) that an amount is to be included in the assessable income of a taxpayer of a year of income, that amount shall be deemed to be included in that assessable income by virtue of such provision of this Act as the Commissioner determines. (2A) Where a tax benefit that is covered by paragraph 177C(1)(bc) has been obtained, or would but for this section be obtained, by a taxpayer in connection with a scheme to which this Part applies: (a) the Commissioner may determine that the taxpayer is subject to withholding tax under section 128B on the whole or a part of that amount; and (b) if the Commissioner makes such a determination, he or she must take such action as he or she considers necessary to give effect to that determination. (2B) A determination under paragraph (1)(c) or subsection (2A) must be in writing. (2C) Notice of the determination must be given to the taxpayer and, in the case of a determination under subsection (2A), to the person who paid the amount. (2E) A failure to comply with subsection (2C) does not affect the validity of a determination. (2F) If the Commissioner makes a determination under subsection (2A), the amount that the Commissioner determines is taken to be subject to withholding tax is taken to have been subject to withholding tax at all times by virtue of such provision of section 128B as the Commissioner determines. (2G) If the taxpayer is dissatisfied with a determination under paragraph (1)(c) or subsection (2A), the taxpayer may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 . (3) Where the Commissioner has made a determination under subsection (1) or (2A) in respect of a taxpayer in relation to a scheme to which this Part applies, or the Commissioner has made a DPT assessment in respect of a taxpayer in relation to a scheme to which this Part applies, the Commissioner may, in relation to any taxpayer (in this subsection referred to as the relevant taxpayer ): (a) if, in the opinion of the Commissioner: (i) there has been included, or would but for this subsection be included, in the assessable income of the relevant taxpayer of a year of income an amount that would not have been included or would not be included, as the case may be, in the assessable income of the relevant taxpayer of that year of income if the scheme had not been entered into or carried out; and (ii) it is fair and reasonable that that amount or a part of that amount should not be included in the assessable income of the relevant taxpayer of that year of income; determine that that amount or that part of that amount, as the case may be, should not have been included or shall not be included, as the case may be, in the assessable income of the relevant taxpayer of that year of income; or (b) if, in the opinion of the Commissioner: (i) an amount would have been allowed or would be allowable to the relevant taxpayer as a deduction in relation to a year of income if the scheme had not been entered into or carried out, being an amount that was not allowed or would not, but for this subsection, be allowable, as the case may be, as a deduction to the relevant taxpayer in relation to that year of income; and (ii) it is fair and reasonable that that amount or a part of that amount should be allowable as a deduction to the relevant taxpayer in relation to that year of income; determine that that amount or that part, as the case may be, should have been allowed or shall be allowable, as the case may be, as a deduction to the relevant taxpayer in relation to that year of income; or (c) if, in the opinion of the Commissioner: (i) a capital loss would have been incurred by the relevant taxpayer during a year of income if the scheme had not been entered into or carried out, being a capital loss that was not incurred or would not, but for this subsection, be incurred, as the case may be, by the relevant taxpayer during that year of income; and (ii) it is fair and reasonable that the capital loss or a part of that capital loss should be incurred by the relevant taxpayer during that year of income; determine that the capital loss or the part, as the case may be, should be incurred by the relevant taxpayer during that year of income; or (ca) if, in the opinion of the Commissioner: (i) an amount would have been allowed, or would be allowable, to the relevant taxpayer as a loss carry back tax offset if the scheme had not been entered into or carried out, being an amount that was not allowed or would not, apart from this subsection, be allowable, as the case may be, as a loss carry back tax offset to the relevant taxpayer; and (ii) it is fair and reasonable that the amount, or a part of the amount, should be allowable as a loss carry back tax offset to the relevant taxpayer; determine that that amount or that part, as the case may be, should have been allowed or is allowable, as the case may be, as a loss carry back tax offset to the relevant taxpayer; or (d) if, in the opinion of the Commissioner: (i) an amount would have been allowed, or would be allowable, to the relevant taxpayer as a foreign income tax offset if the scheme had not been entered into or carried out, being an amount that was not allowed or would not, apart from this subsection, be allowable, as the case may be, as a foreign income tax offset to the relevant taxpayer; and (ii) it is fair and reasonable that the amount, or a part of the amount, should be allowable as a foreign income tax offset to the relevant taxpayer; determine that that amount or that part, as the case may be, should have been allowed or is allowable, as the case may be, as a foreign income tax offset to the relevant taxpayer; or (da) if, in the opinion of the Commissioner: (i) an amount would have been allowed, or would be allowable, to the relevant taxpayer as an innovation tax offset if the scheme had not been entered into or carried out, being an amount that was not allowed or would not, apart from this subsection, be allowable, as the case may be, as an innovation tax offset to the relevant taxpayer; and (ii) it is fair and reasonable that the amount, or a part of the amount, should be allowable as an innovation tax offset to the relevant taxpayer; determine that that amount or that part, as the case may be, should have been allowed or is allowable, as the case may be, as an innovation tax offset to the relevant taxpayer; or (e) if, in the opinion of the Commissioner: (i) an amount would have been allowed, or would be allowable, to the relevant taxpayer as a junior minerals exploration incentive tax offset if the scheme had not been entered into or carried out, being an amount that was not allowed or would not, apart from this subsection, be allowable, as the case may be, as a junior minerals exploration incentive tax offset to the relevant taxpayer; and (ii) it is fair and reasonable that the amount, or a part of the amount, should be allowable as a junior minerals exploration incentive tax offset to the relevant taxpayer; determine that that amount or that part, as the case may be, should have been allowed or is allowable, as the case may be, as an exploration development incentive tax offset to the relevant taxpayer; or (f) if, in the opinion of the Commissioner: (i) an amount of a franking credit would have arisen, or would arise, in the franking account of the relevant taxpayer in relation to an exploration credit, being an amount that did not arise, or would not, apart from this subsection, have arisen, as the case may be, in the franking account of the relevant taxpayer in relation to the exploration credit; and (ii) it is fair and reasonable that the amount, or a part of the amount, should arise, in the franking account of the relevant taxpayer in relation to the exploration credit; determine that that amount or that part, as the case may be, should have arisen, or arises, as the case may be, in the franking account of the relevant taxpayer in relation to the exploration credit or (g) if, in the opinion of the Commissioner: (i) an amount would have been allowed, or would be allowable, to the relevant taxpayer as a refundable R&D tax offset, or a non ‑ refundable R&D tax offset, in relation to a year of income if the scheme had not been entered into or carried out, being an amount that was not allowed or would not, apart from this subsection, be allowable, as the case may be, as a refundable R&D tax offset, or a non ‑ refundable R&D tax offset, as the case may be, to the relevant taxpayer in relation to that year of income; and (ii) it is fair and reasonable that the amount, or a part of the amount, should be allowable as a refundable R&D tax offset, or a non ‑ refundable R&D tax offset, as the case may be, to the relevant taxpayer; determine that that amount or that part, as the case may be, should have been allowed or is allowable, as the case may be, as a refundable R&D tax offset, or a non ‑ refundable R&D tax offset, as the case may be, to the relevant taxpayer in relation to that year of income; or (h) if, in the opinion of the Commissioner: (i) an amount would have been allowed, or would be allowable, to the relevant taxpayer as a CMPTI tax offset if the scheme had not been entered into or carried out, being an amount that was not allowed or would not, apart from this subsection, be allowable, as the case may be, as a CMPTI tax offset to the relevant taxpayer; and (ii) it is fair and reasonable that the amount, or a part of the amount, should be allowable as a CMPTI tax offset to the relevant taxpayer; determine that that amount or that part, as the case may be, should have been allowed or is allowable, as the case may be, as a CMPTI tax offset to the relevant taxpayer; or (i) if, in the opinion of the Commissioner: (i) an amount would have been allowed, or would be allowable, to the relevant taxpayer as a hydrogen production tax offset if the scheme had not been entered into or carried out, being an amount that was not allowed or would not, apart from this subsection, be allowable, as the case may be, as a hydrogen production tax offset to the relevant taxpayer; and (ii) it is fair and reasonable that the amount, or a part of the amount, should be allowable as a hydrogen production tax offset to the relevant taxpayer; determine that that amount or that part, as the case may be, should have been allowed or is allowable, as the case may be, as a hydrogen production tax offset to the relevant taxpayer; and the Commissioner shall take such action as he or she considers necessary to give effect to any such determination. (4) Where the Commissioner makes a determination under subsection (3) by virtue of which an amount is allowed as a deduction to a taxpayer in relation to a year of income, that amount shall be deemed to be so allowed as a deduction by virtue of such provision of this Act as the Commissioner determines. (5) Where, at any time, a taxpayer considers that the Commissioner ought to make a determination under subsection (3) in relation to the taxpayer in relation to a year of income, the taxpayer may post to or lodge with the Commissioner a request in writing for the making by the Commissioner of a determination under that subsection. (5A) Subsection (5B) applies if the taxpayer considers that the Commissioner ought to make the determination under subsection (3) because the Commissioner has made a DPT assessment in respect of a taxpayer in relation to a scheme to which this Part applies. (5B) Despite subsection (5), the request may be posted to or lodged with the Commissioner only after the end of the period of review (within the meaning of section 145 ‑ 15 in Schedule 1 to the Taxation Administration Act 1953 ) for the DPT assessment. (6) The Commissioner shall consider the request and serve on the taxpayer, by post or otherwise, a written notice of the Commissioner’s decision on the request. (7) If the taxpayer is dissatisfied with the Commissioner’s decision on the request, the taxpayer may object against it in the manner set out in Part IVC of the Taxation Administration Act 1953 .

Amendment history: Inserted by No 110 of 1981, effective s 4–11: 24 June 1981 (s 2) | Amended by No 48 of 1986, effective s 70–98, 213, 216, 219, 221, 226 and 228: 1 July 1986 (s 2(1)) | Amended by No 135 of 1990, item 18 | item 20, effective s 7–33, 38(1), (2), 39(1) and Sch (Pt 1): 28 Dec 1990 (s 2(1)) s 38(3), 39(2) and Sch (Part 3): 1 July 1993 (s 2(3)) s. 38(4), 39(3) and Sch (Part 4): 8 Jan 1991 (s 2(4)) | Amended by No 216 of 1991, effective s 10, 12–39, 41, 43, 44, 67–81, 83–86, 89(1), (3)–(19), 91, 92, 102, 103 and Sch 1–4: 24 Dec 1991 (s 2(1)) s 11 and 89(2): 22 Jan 1991 (s 2(2)) s 40 and 42: 6 Jan 1992 (s 2(3)) s 45, 46, 48–51, 54–58, 60–66, 90(1), (3)–(14), 93–96 and 98–101: 21 Aug 1991 (s 2(4)) s 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 (s 2(6)) | Amended by No 208 of 1992, item 13, effective s 4–6, 19–33 and 47–61: 1 July 1994 (s 2(2)(a)) s 7–18 and 34–46: 22 Dec 1992 (s 2(1)) | Amended by No 95 of 1997, Sch 2 item 13 | Sch 2 item 14 | Sch 2 item 15 | Sch 2 item 16 | Sch 2 item 17, effective Sch 1 (item 23): 30 June 1997 (s 2(1)) | Amended by No 11 of 1999, item 10 | item 11 | item 12 | item 13 | item 177H | item 17, effective Sch 1 (items 12–276, 398–404): 1 July 1999 (s 2(3), (4)) Sch 2: 9 Apr 1999 (s 2(2)) Sch 3 (items 1, 2): 31 Mar 1999 (s 2(1)) | Amended by No 16 of 1999, Sch 1 item 9 | Sch 1 item 10 | Sch 1 item 11 | Sch 1 item 12 | Sch 1 item 13, effective s 4, Sch 1, Sch 3 (items 8–10, 12(3)), Sch 5, 6, Sch 7 (items 1–8) and Sch 8–11: 9 Apr 1999 (s 2(1)) | Amended by No 143 of 2007, Sch 1 item 74 | Sch 1 item 75, effective Sch 1 (items 2, 3, 18–127, 222, 223, 224(1), (2), 225, 226), Sch 4 (items 1–46, 51, 52), Sch 7 (items 9–17, 104(2)) and Sch 8: 24 Sept 2007 (s 2(1) items 2, 4, 11, 12) | Amended by No 41 of 2011, Sch 5 item 327, effective Sch 5 (items 15–17): 28 June 2011 (s 2(1) item 11) Sch 5 (items 57–73, 79, 176–367, 376–382, 412, 413): 27 June 2011 (s 2(1) items 17, 23) | Amended by No 88 of 2013, Sch 5 item 36 | Sch 5 item 37 | Sch 5 item 38, effective s 4 and Sch 7 (item 199): 28 June 2013 (s 2(1) items 1, 21) Sch 5 (items 11–20, 24): 1 July 2013 (s 2(1) item 10) Sch 5 (items 28–34, 36–38) and Sch 6 (items 1, 2, 49): 29 June 2013 (s 2(1) items 11, 13) Sch 5 (item 35): 29 June 2013 (s 2(1) item 12) | Amended by No 101 of 2013, Sch 1 item 177D | Sch 1 item 7 | Sch 1 item 8, effective Sch 1 (items 1–8, 10) and Sch 2 (items 1, 8–19, 50): 29 June 2013 (s 2(1) items 2, 3) | Amended by No 96 of 2014, Sch 2 item 12 | Sch 2 item 13, effective Sch 2 (items 3–13, 42, 43): 30 Sept 2014 (s 2(1) item 2) | Amended by No 21 of 2015, Sch 6 item 12 | Sch 6 item 13 | Sch 6 item 14 | Sch 6 item 15 | Sch 6 item 47 | Sch 6 item 48 | Sch 6 item 49, effective Sch 2 (items 36, 44–46): 1 May 2015 (s 2(1) item 3) Sch 6 (items 3–15, 73): 19 Mar 2015 (s 2(1) item 7) Sch 6 (items 38–50, 74–79): never commenced (s 2(1) item 12) Sch 7 (items 9–12): 20 Mar 2015 (s 2(1) item 15) | Amended by No 54 of 2016, Sch 1 item 10 | Sch 1 item 11, effective Sch 1 (items 2–11, 19): 1 July 2016 (s 2(1) item 2) | Amended by No 81 of 2016, Sch 10 item 71, effective Sch 10 (items 66–71, 93): 1 Jan 2017 (s 2(1) item 6) | Amended by No 27 of 2017, Sch 1 item 11 | Sch 1 item 12 | Sch 1 item 177J | Sch 1 item 177N, effective Sch 1 (items 2–6, 8–13, 52): 1 July 2017 (s 2(1) items 2, 4) Sch 1 (item 7): never commenced (s 2(1) item 3) | Amended by No 15 of 2018, effective Sch 1 (items 7–10, 65–67): 1 Apr 2018 (s 2(1) items 2, 4) Sch 1 (items 29–41, 68–73): repealed before commencing (s 2(1) items 3, 5) | Amended by No 92 of 2020, Sch 2 item 12 | Sch 2 item 13 | Sch 5 item 9 | Sch 5 item 10, effective Sch 1 (items 17, 24): 15 Oct 2020 (s 2(1) item 4) Sch 2 (items 4–15), Sch 3 (items 17–24, 40) and Sch 5 (items 1–10, 56): 1 Jan 2021 (s 2(1) item 7) | Amended by No 9 of 2025, Sch 1 item 30 | Sch 1 item 31 | Sch 2 item 10 | Sch 2 item 11, effective Sch 1 (items 8–13) and Sch 2 (items 2–11): 1 Apr 2025 (s 2(1) items 3, 5) Sch 1 (items 22–31): 1 Jan 2026 (s 2(1) item 4)

s 177G — Amendment of assessments

Nothing in section 170 prevents the amendment of an assessment at any time if the amendment is for the purpose of giving effect to subsection 177F(3).

Amendment history: Inserted by No 110 of 1981, effective s 4–11: 24 June 1981 (s 2) | Amended by No 161 of 2005, Sch 2G item 64 | Sch 2G item 65, effective Sch 1 (items 1–25, 38–45, 62–73) and Sch 2 (items 4, 5, 28–32): 19 Dec 2005 (s 2)

s 177H — Diverted profits tax—objects

(1) The primary objects of the DPT provisions are: (a) to ensure that the Australian tax payable by significant global entities properly reflects the economic substance of the activities that those entities carry on in Australia; and (b) to prevent those entities from reducing the amount of Australian tax they pay by diverting profits offshore through contrived arrangements between related parties. (2) In addition, the DPT provisions (in combination with Division 145 in Schedule 1 to the Taxation Administration Act 1953 ) have the object of encouraging significant global entities to provide sufficient information to the Commissioner to allow for the timely resolution of disputes about Australian tax.

Amendment history: Inserted by No 11 of 1999, effective Sch 1 (items 12–276, 398–404): 1 July 1999 (s 2(3), (4)) Sch 2: 9 Apr 1999 (s 2(2)) Sch 3 (items 1, 2): 31 Mar 1999 (s 2(1)) | Repealed by No 143 of 2007, Sch 1 item 76, effective Sch 1 (items 2, 3, 18–127, 222, 223, 224(1), (2), 225, 226), Sch 4 (items 1–46, 51, 52), Sch 7 (items 9–17, 104(2)) and Sch 8: 24 Sept 2007 (s 2(1) items 2, 4, 11, 12) | Inserted by No 27 of 2017, effective Sch 1 (items 2–6, 8–13, 52): 1 July 2017 (s 2(1) items 2, 4) Sch 1 (item 7): never commenced (s 2(1) item 3)

s 177J — Diverted profits tax—application

Scheme for a purpose including obtaining a tax benefit etc. (1) This Part also applies to a scheme, in relation to a tax benefit (the DPT tax benefit ) if: (a) a taxpayer (a relevant taxpayer ) has obtained, or would but for section 177F obtain, the DPT tax benefit in connection with the scheme, in a year of income; and (b) it would be concluded (having regard to the matters in subsection (2)) that the person, or one of the persons, who entered into or carried out the scheme or any part of the scheme did so for a principal purpose of, or for more than one principal purpose that includes a purpose of: (i) enabling the relevant taxpayer to obtain a tax benefit, or both to obtain a tax benefit and to reduce one or more of the relevant taxpayer’s liabilities to tax under a foreign law, in connection with the scheme; or (ii) enabling the relevant taxpayer and another taxpayer (or other taxpayers) each to obtain a tax benefit, or both to obtain a tax benefit and to reduce one or more of their liabilities to tax under a foreign law, in connection with the scheme; whether or not that person who entered into or carried out the scheme or any part of the scheme is the relevant taxpayer or is the other taxpayer or one of the other taxpayers; and (c) the relevant taxpayer is a significant global entity for the year of income mentioned in paragraph (a); and (d) a foreign entity is an associate (within the meaning of section 318) of the relevant taxpayer at any time in the year of income mentioned in paragraph (a); and (e) that foreign entity: (i) is the person, or one of the persons, who entered into or carried out the scheme or any part of the scheme; or (ii) is otherwise connected with the scheme or any part of the scheme; and (f) the relevant taxpayer is not any of the following: (i) a managed investment trust (within the meaning of the Income Tax Assessment Act 1997 ); (ii) an entity covered by paragraph 275 ‑ 20(4)(f) of that Act (foreign collective investment vehicle with a wide membership); (iii) an entity covered by paragraph 275 ‑ 20(4)(h) of that Act (entity owned by foreign government etc.) that is a foreign entity; (iv) a complying superannuation entity (within the meaning of that Act); (v) a foreign pension fund (within the meaning of that Act); and (g) it is reasonable to conclude that none of the following sections apply in relation to the relevant taxpayer, in relation to the DPT tax benefit: (i) section 177K ($25 million income test); (ii) section 177L (sufficient foreign tax test); (iii) section 177M (sufficient economic substance test). Have regard to certain matters (2) For the purposes of paragraph (1)(b), have regard to the following matters: (a) the matters in subsection 177D(2); (b) without limiting subsection 177D(2), the extent to which non ‑ tax financial benefits that are quantifiable have resulted, will result, or may reasonably be expected to result, from the scheme; (c) the result, in relation to the operation of any foreign law relating to taxation, that (but for this Part) would be achieved by the scheme; (d) the amount of the tax benefit mentioned in paragraph (1)(b). Deferral of foreign tax liabilities (3) For the purposes of paragraph (1)(b), a deferral of a taxpayer’s liabilities to tax under a foreign law is taken to be a reduction of those liabilities, unless there are reasonable commercial grounds for the deferral. Modification where thin capitalisation provisions apply (4) Subsection (5) applies if: (a) Division 820 of the Income Tax Assessment Act 1997 (about thin capitalisation) applies to the relevant taxpayer for the year of income mentioned in paragraph (1)(a); and (b) the DPT tax benefit includes all or part of a debt deduction (within the meaning of that Act); and (c) the calculation of the amount of the DPT tax benefit involves applying a rate to a debt interest (within the meaning of that Act). (5) For the purposes of the DPT provisions, in calculating the amount of the DPT tax benefit, apply the rate to the debt interest the entity actually issued (rather than the debt interest that would have existed if the scheme had not been entered into or carried out). Modification where foreign entity is CFC (6) Subsection (6A) applies if: (a) the foreign entity mentioned in paragraph (1)(d) is a CFC (within the meaning of Part X); and (b) an amount of attributable income (within the meaning of that Part) of the foreign entity has been included as a result of the operation of that Part in the assessable income of: (i) the relevant taxpayer; or (ii) an associate (within the meaning given by section 318) of the relevant taxpayer, if the associate is a Part X Australian resident (within the meaning of that Part) and is not a trust or partnership. (6A) For the purposes of the DPT provisions, reduce the DPT tax benefit to the extent to which the amount included in assessable income as mentioned in paragraph (6)(b): (a) would not have been so included if the scheme had not been entered into or carried out; and (b) is directly referable to the DPT tax benefit. Schemes outside Australia (7) This section applies whether or not the scheme has been or is entered into or carried out in Australia or outside Australia or partly in Australia and partly outside Australia. Non ‑ limitation in relation to other provisions in this Part (8) This section: (a) does not limit sec tion 177D, 177DA, 177E, 177EA or 177EB; and (b) is not limited by those sections.

Amendment history: Inserted by No 27 of 2017, Sch 1 item 6 | Sch 1 item 177K | Sch 1 item 177L | Sch 1 item 177N | Sch 1 item 177P | Sch 1 item 145, effective Sch 1 (items 2–6, 8–13, 52): 1 July 2017 (s 2(1) items 2, 4) Sch 1 (item 7): never commenced (s 2(1) item 3)

s 177K — Diverted profits tax—$25 million income test

(1) This section applies in relation to the relevant taxpayer, in relation to the DPT tax benefit, if the sum of the following does not exceed $25 million: (a) the assessable income of the relevant taxpayer for the year of income mentioned in paragraph 177J(1)(a); (b) the exempt income of the relevant taxpayer for that year of income; (c) the non ‑ assessable non ‑ exempt income of the relevant taxpayer for that year of income; (d) the assessable income of each entity covered by subsection (2) for that year of income; (e) if the DPT tax benefit is a tax benefit mentioned in paragraph 177C(1)(a)—the amount of the DPT tax benefit. (2) An entity is covered by this subsection if for the year of income mentioned in paragraph 177J(1)(a): (a) the entity is an associate (within the meaning given by section 318) of the relevant taxpayer; and (b) both the entity and the relevant taxpayer: (i) are members of the same global group; and (ii) are significant global entities because they are members of that group.

Amendment history: Inserted by No 27 of 2017, Sch 1 item 177J, effective Sch 1 (items 2–6, 8–13, 52): 1 July 2017 (s 2(1) items 2, 4) Sch 1 (item 7): never commenced (s 2(1) item 3)

s 177L — Diverted profits tax—sufficient foreign tax test

(1) This section applies in relation to the relevant taxpayer, in relation to the DPT tax benefit, if the amount worked out under subsection (2) (foreign tax liability) equals or exceeds 80% of the amount worked out under subsection (6) (reduced Australian tax liability). Foreign tax liability (2) The amount is the total of the increases in liability for foreign income tax (within the meaning of the Income Tax Assessment Act 1997 ) of each entity covered by subsection (5) that results, will result, or may reasonably be expected to result, from the scheme during a foreign tax period that corresponds to the year of income mentioned in paragraph 177J(1)(a). (3) The regulations may provide for a method of working out increases in foreign tax liability for the purposes of subsection (2): (a) for all situations; or (b) for specified situations. (4) If the regulations provide for such a method, apply that method in working out increases in foreign tax liability for the purposes of subsection (2) in relevant situations. (5) An entity is covered by this subsection if: (a) the entity is a foreign entity; and (b) the entity is the relevant taxpayer or an associate (within the meaning given by section 318) of the relevant taxpayer; and (c) the entity: (i) is the person, or one of the persons, who entered into or carried out the scheme or any part of the scheme; or (ii) is otherwise connected with the scheme or any part of the scheme. Reduced Australian tax liability (6) The amount is: (a) if the DPT tax benefit is a tax benefit mentioned in paragraph 177C(1)(a), (b), (ba) or (bc)—the amount of the tax benefit multiplied by the standard corporate tax rate; or (b) otherwise—the amount of the DPT tax benefit. (7) If the relevant taxpayer must withhold an amount in respect of withholding tax as a result of the tax benefit, reduce the amount worked out under subsection (6) by the amount withheld.

Amendment history: Inserted by No 27 of 2017, Sch 1 item 177J, effective Sch 1 (items 2–6, 8–13, 52): 1 July 2017 (s 2(1) items 2, 4) Sch 1 (item 7): never commenced (s 2(1) item 3)

s 177M — Diverted profits tax—sufficient economic substance test

(1) This section applies in relation to the relevant taxpayer, in relation to the DPT tax benefit, if the profit made as a result of the scheme by each entity covered by subsection (2) reasonably reflects the economic substance of the entity’s activities in connection with the scheme. (2) This subsection covers an entity if: (a) the entity is the relevant taxpayer or an associate (within the meaning given by section 318) of the relevant taxpayer; and (b) any of the following apply: (i) the entity entered into or carried out the scheme or any part of the scheme; (ii) the entity is otherwise connected with the scheme or any part of the scheme. (3) However, subsection (2) does not cover an entity if the entity’s role in the scheme is minor or ancillary. (4) In determining whether the profit made as a result of the scheme by an entity reasonably reflects the economic substance of the entity’s activities in connection with the scheme, have regard to: (a) the functions that the entity performs in connection with the scheme, taking into account assets used and risks assumed by the entity in connection with the scheme; and (b) the documents covered by section 815 ‑ 135 of the Income Tax Assessment Act 1997 , to the extent that they are relevant to the matters mentioned in paragraph (a) or to any other aspect of the determination; and (c) any other relevant matters.

Amendment history: Inserted by No 27 of 2017, Sch 1 item 177J, effective Sch 1 (items 2–6, 8–13, 52): 1 July 2017 (s 2(1) items 2, 4) Sch 1 (item 7): never commenced (s 2(1) item 3)

s 177N — Diverted profits tax—consequences

If this Part applies to a scheme because of section 177J: (a) section 177P applies to the relevant taxpayer mentioned in section 177J; and (b) the Commissioner cannot make a determination under subsection 177F(1) or (2A) in relation to the scheme merely because of section 177J.

Amendment history: Inserted by No 27 of 2017, effective Sch 1 (items 2–6, 8–13, 52): 1 July 2017 (s 2(1) items 2, 4) Sch 1 (item 7): never commenced (s 2(1) item 3)

s 177P — Diverted profits tax—liability

(1) The relevant taxpayer is liable to pay tax at the rate declared by the Parliament on: (a) if this Part applies to a scheme in respect of the relevant taxpayer for the year of income mentioned in paragraph 177J(1)(a), in relation to one DPT tax benefit—the DPT base amount for that DPT tax benefit; or (b) if this Part applies to a scheme in respect of the relevant taxpayer for the year of income mentioned in paragraph 177J(1)(a), in relation to more than one DPT tax benefit—the sum of the DPT base amounts for those DPT tax benefits. Note: The tax is imposed by the Diverted Profits Tax Act 2017 and the rate of the tax is set out in that Act. (2) The DPT base amount for a DPT tax benefit is: (a) if the DPT tax benefit is a tax benefit mentioned in paragraph 177C(1)(a), (b), (ba) or (bc)—the amount of the DPT tax benefit; or (b) otherwise—the amount of the DPT tax benefit divided by the standard corporate tax rate. (3) The tax is due and payable at the end of 21 days after the Commissioner gives the relevant taxpayer notice of the assessment of the amount of the tax for the year of income mentioned in paragraph 177J(1)(a). Note: For assessments of the amount of the tax see Divisions 145 and 155 in Schedule 1 to the Taxation Administration Act 1953 .

Amendment history: Inserted by No 27 of 2017, Sch 1 item 2 | Sch 1 item 6 | Sch 1 item 177N | Sch 1 item 40 | Sch 1 item 46 | Sch 1 item 280, effective Sch 1 (items 2–6, 8–13, 52): 1 July 2017 (s 2(1) items 2, 4) Sch 1 (item 7): never commenced (s 2(1) item 3)

s 177Q — Diverted profits tax—general interest charge on unpaid diverted profits tax or shortfall interest charge

If an amount of diverted profits tax or shortfall interest charge that an entity is liable to pay remains unpaid after the time by which it is due to be paid, the entity is liable to pay the general interest charge on the unpaid amount for each day in the period that: (a) starts at the beginning of the day by which the amount was due to be paid; and (b) finishes at the end of the last day on which, at the end of the day, any of the following remains unpaid: (i) the diverted profits tax or shortfall interest charge; (ii) general interest charge on any of the diverted profits tax or shortfall interest charge. Note: The general interest charge is worked out under Part IIA of the Taxation Administration Act 1953 .

Amendment history: Inserted by No 27 of 2017, Sch 1 item 280, effective Sch 1 (items 2–6, 8–13, 52): 1 July 2017 (s 2(1) items 2, 4) Sch 1 (item 7): never commenced (s 2(1) item 3)

s 177R — Diverted profits tax—when shortfall interest charge is payable

An amount of shortfall interest charge that an entity is liable to pay under section 280 ‑ 102C in Schedule 1 to the Taxation Administration Act 1953 is due and payable 21 days after the day on which the Commissioner gives the entity notice of the charge.

Amendment history: Inserted by No 27 of 2017, Sch 1 item 46 | Sch 1 item 280, effective Sch 1 (items 2–6, 8–13, 52): 1 July 2017 (s 2(1) items 2, 4) Sch 1 (item 7): never commenced (s 2(1) item 3)

s 202 — Objects of this Part

The objects of this Part are, by means of the establishment of a system of tax file numbers: (a) to increase the effectiveness and efficiency of the matching of information contained in reports given to the Commissioner under this Act or the regulations with information disclosed in income tax returns by taxpayers; and (b) to prevent evasion of liability to taxation under the laws of the Commonwealth relating to income tax; and (c) to facilitate the administration of any legislation enacted by the Parliament under which benefits are provided by the Commonwealth to students in relation to contributions or charges payable by students in respect of the costs of courses of study provided by institutions of higher education or vocational education and training, or in respect of the costs of other services and amenities available to students in connection with such institutions; and (d) to facilitate the administration of any legislation enacted by the Parliament to impose charge equal to any shortfall in the amount spent by employers on training employees; and (e) to facilitate the administration of a provision of an Act, being a provision which authorises the collection of a tax file number as a condition to the giving of personal assistance within the meaning of the Data ‑ matching Program (Assistance and Tax) Act 1990 ; and (f) to facilitate the administration of the Data ‑ matching Program (Assistance and Tax) Act 1990 ; and (g) to facilitate the administration of any legislation enacted by the Parliament in relation to the imposition of charge on an employer’s superannuation guarantee shortfall; and (ga) to facilitate the administration of the Child Support (Assessment) Act 1989 and the Child Support (Registration and Collection) Act 1988 ; and (gaa) to facilitate the administration of Part 2 of the Student Assistance Act 1973 , which deals with ABSTUDY student start ‑ up loans and debts in relation to those loans; and (h) to facilitate the administration of Division 6 of Part 4A of the Student Assistance Act 1973 ; and (hab) to facilitate the administration of Chapter 2AA of the Social Security Act 1991 , which deals with student start ‑ up loans and debts in relation to those loans; and (hac) to facilitate the administration of the Australian Apprenticeship Support Loans Act 2014 ; and (ha) to facilitate the administration of: (i) Part 2B.3 of the Social Security Act 1991 ; or (ii) a provision of an instrument under Chapter 2B of the Social Security Act 1991 (as in force before the commencement of Schedule 2 to the Youth Allowance Consolidation Act 2000 ) establishing a Student Financial Supplement Scheme, being a provision relating to the recovery through the taxation system of a student’s outstanding indebtedness in respect of financial supplement paid to the student in accordance with the Scheme; and (hb) to facilitate the administration of Part 3.18 of the Social Security Act 1991 ; and (hc) to facilitate the administration of Division 11A of Part IIIB of the Veterans’ Entitlements Act 1986 ; and (i) to facilitate: (i) the administration of Part 25A of the Superannuation Industry (Supervision) Act 1993 in relation to individuals; and (ii) the administration of that Act in relation to superannuation entities (within the meaning of that Act) or regulated exempt public sector superannuation schemes (within the meaning of Part 25A of that Act); and (ia) to facilitate the administration of the Superannuation (Unclaimed Money and Lost Members) Act 1999 (including the administration of registers by State or Territory authorities (within the meaning of that Act) in accordance with section 18 of that Act); and (j) to facilitate the administration of the Small Superannuation Accounts Act 1995 ; and (ka) to facilitate: (i) the administration of Part 11 of the Retirement Savings Accounts Act 1997 in relation to individuals; and (ii) the administration of that Act in relation to RSA providers; and (l) to facilitate the administration of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 and the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 ; and (la) to facilitate the administration of the Paid Parental Leave Act 2010 ; and (m) to facilitate the administration of the A New Tax System (Family Assistance) (Administration) Act 1999 and section 5 of the A New Tax System (Family Assistance) (Consequential and Related Measures) Act (No. 1) 1999 ; and (o) to facilitate the administration of section 204A of the Social Security (Administration) Act 1999 ; and (p) to facilitate the administration of the fuel tax law (within the meaning of section 110 ‑ 5 of the Fuel Tax Act 2006 ); and (q) to facilitate the administration of Division 2AA of Part II of the Banking Act 1959 ; and (r) to facilitate investigations under the Inspector ‑ General of Taxation Act 2003 (and provisions of the Ombudsman Act 1976 to the extent that they are applied by the Inspector ‑ General of Taxation Act 2003 ); and (s) to facilitate the administration of Subdivision 14 ‑ D in Schedule 1 to the Taxation Administration Act 1953 ; and (sa) to facilitate the administration of the Coronavirus Economic Response Package (Payments and Benefits) Act 2020 ; and (t) to facilitate the administration of the Migration Act 1958 ; and (u) to facilitate the administration of Part 9.1A of the Corporations Act 2001 and Part 6 ‑ 7A of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 .

Amendment history: Repealed and substituted by No 123 of 1984, Sch 16 item 108, effective s 91–166 and 385: 14 Dec 1984 (s 2(3)) | Amended by No 46 of 1986, item 23, effective s 4–26: 24 June 1986 (s 2(1)) | Repealed by No 48 of 1986, item 91 | item 90, effective s 70–98, 213, 216, 219, 221, 226 and 228: 1 July 1986 (s 2(1)) | Inserted by No 97 of 1988, Sch 2 item 6 | Sch 2 item 9 | Sch 2 item 14 | Sch 2 item 15 | Sch 2 item 16 | Sch 2 item 23 | Sch 2 item 26 | Sch 2 item 30, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 60 of 1990, item 103, effective Sch: 1 July 1990 (s 2(1)) | Amended by No 6 of 1991, Sch 1 item 95 | Sch 1 item 97, effective s 95: 1 Jan 1991 (s 2) | Amended by No 81 of 1992, Sch 2 item 4, effective s 3 and Sch 2 (Pt 1): 30 June 1992 (s 2(1)(a), (g)) Sch 2 (Pt 6): 1 July 1992 (s 2(14)(c)) | Amended by No 92 of 1992, item 3, effective Sch: 1 July 1992 (s 2) | Amended by No 138 of 1992, item 29, effective s 27–30: 19 Nov 1992 (s 2(1)) | Amended by No 82 of 1993, item 27, effective s 15, 16(1) and 17–35: 1 July 1994 (s 2(2)(d)) s 16(2): 1 Dec 1993 (s 2(1)) | Amended by No 116 of 1993, item 24, effective s 22–25: 1 Jan 1994 (s 2(2)) | Amended by No 53 of 1995, Sch 2 item 16 | Sch 2 item 17, effective Sch 2: 1 July 1995 (s 2) | Amended by No 63 of 1996, Sch 1 item 9, effective s 3 and Sch 1: 1 Jan 1997 (s 2) | Amended by No 76 of 1996, Sch 4 item 23, effective s 4 and Sch 1 (items 1–43, 47): 18 Dec 1996 (s 2(1)) Sch 1 (items 44–46): 1 Jan 1993 (s 2(2)) Sch 2: 27 June 1996 (s 2(3)) Sch 4 (items 19–24): 16 Feb 1997 (s 2(4)) | Amended by No 62 of 1997, Sch 19 item 107, effective Sch 13: 2 June 1997 (s 2) | Amended by No 71 of 1997, Sch 5 item 1, effective Sch 1: 5 June 1997 (s 2) | Amended by No 191 of 1997, Sch 9 item 2, effective Sch 1: 7 Dec 1997 (s 2(1)) | Amended by No 45 of 1998, Sch 12 item 12, effective Sch 12 (items 1–24): 1 July 1998 (s 2(1)) | Amended by No 83 of 1999, Sch 10 item 22, effective Sch 10 (item 22): 10 Dec 1999 (s 2(6A)) Sch 10 (items 7–21, 23, 68): 1 July 2000 (s 2(2)) | Amended by No 128 of 1999, Sch 3 item 9 | Sch 3 item 1 | Sch 3 item 4, effective s 8, Sch 1 (items 3–11) and Sch 3 (item 4): 13 Oct 1999 (s 2(1), (2), (6)) Sch 3 (item 1): 2 June 1997 (s 2(5)) | Amended by No 94 of 2000, Sch 10 item 1, effective Sch 4: 1 July 2000 (s 2(5)) | Amended by No 106 of 2000, Sch 5 item 3 | Sch 5 item 10, effective Sch 5 (items 2–4): 6 July 2000 (s 2(1)) | Amended by No 132 of 2000, Sch 5 item 23 | Sch 5 item 9 | Sch 5 item 1, effective Sch 4: 13 Nov 2000 (s 2) | Amended by No 75 of 2001, Sch 5 item 69, effective Schedule 5 (items 68, 69): 30 June 2001 (s 2(1)) | Amended by No 73 of 2006, Sch 5 item 4, effective Sch 5 (items 4, 154, 155): 1 July 2006 (s 2(1) items 18, 21) | Amended by No 45 of 2008, Sch 1 item 6, effective Sch 1 (items 2–7), Sch 4 (items 1–7) and Sch 7 (items 1–5): 26 June 2008 (s 2) | Amended by No 105 of 2008, Sch 1 item 58, effective Sch 1 (item 58): 18 Oct 2008 (s 2(1) item 2) | Amended by No 105 of 2010, Sch 1 item 52, effective Sch 1 (items 37–52) and Sch 2 (items 1, 2): 1 Oct 2010 (s 2(1) items 9–11, 14) | Amended by No 145 of 2010, Sch 2 item 33, effective Sch 2 (items 31–33) and Sch 3 (items 1–6): 17 Dec 2010 (s 2(1) item 2) | Amended by No 130 of 2011, Sch 1 item 44, effective Sch 1 (item 44): 1 Jan 2012 (s 2(1) item 2) | Amended by No 141 of 2011, Sch 6 item 11, effective Sch 6 (item 11): 14 May 2012 (s 2(1) item 14) | Amended by No 82 of 2014, Sch 1 item 3, effective Sch 1 (items 2–4): 18 July 2014 (s 2(1) item 2) | Amended by No 21 of 2015, Sch 2 item 36, effective Sch 2 (items 36, 44–46): 1 May 2015 (s 2(1) item 3) Sch 6 (items 3–15, 73): 19 Mar 2015 (s 2(1) item 7) Sch 6 (items 38–50, 74–79): never commenced (s 2(1) item 12) Sch 7 (items 9–12): 20 Mar 2015 (s 2(1) item 15) | Amended by No 70 of 2015, Sch 1 item 60, effective Sch 1 (items 47–64, 195–205): 1 July 2015 (s 2(1) items 3, 6) Sch 2 (items 1–16, 18–23, 38), Sch 3 and Sch 7 (items 2, 3, 11): 25 June 2015 (s 2(1) items 7, 20) | Amended by No 143 of 2015, Sch 1 item 17 | Sch 1 item 22, effective Sch 1 (items 17, 22): 1 July 2017 (s 2(1) items 2, 5) | Amended by No 169 of 2015, Sch 1 item 3 | Sch 1 item 4, effective Sch 1 (items 2–5, 111): 1 Jan 2016 (s 2(1) item 2) | Amended by No 10 of 2016, Sch 2 item 2, effective Sch 2 (items 2, 30): 26 Feb 2016 (s 2(1) item 4) | Amended by No 74 of 2016, Sch 1 item 24 | Sch 1 item 25 | Sch 1 item 26 | Sch 2 item 19, effective Sch 2 (items 19–23): 24 Nov 2016 (s 2(1) item 6) | Amended by No 23 of 2018, Sch 1 item 57, effective Sch 1 (items 10, 11, 19, 57–59): 1 Apr 2018 (s 2(1) items 3, 8) Sch 1 (items 75–79): 30 Mar 2018 (s 2(1) item 9) | Amended by No 90 of 2018, Sch 1 item 6, effective Sch 1 (items 6, 10): 13 Dec 2018 (s 2(1) item 1) | Amended by No 38 of 2020, Sch 2 item 1 | Sch 2 item 2, effective Sch 2 (items 1, 2): 9 Apr 2020 (s 2(1) item 4) | Amended by No 69 of 2020, Sch 2 item 15, effective Sch 2 (item 15): 4 Apr 2021 (s 2(1) item 6) | Amended by No 61 of 2023, Sch 1 item 130, effective Sch 1 (items 130, 131, 156–165): 1 Jan 2024 (s 2(1) item 1)

s 202A — Interpretation

In this Part, unless the contrary intention appears: alienated personal services payment has the meaning given by section 13 ‑ 10 in Schedule 1 to the Taxation Administration Act 1953 . applicant , in relation to an application for the issue of a tax file number, means the person specified in the application as the person by whom or on whose behalf the issue of a tax file number is sought. bank means: (a) the Reserve Bank of Australia; (b) a body corporate that is an ADI (authorised deposit ‑ taking institution) for the purposes of the Banking Act 1959 ; or (c) a person who carries on State banking within the meaning of paragraph 51(xiii) of the Constitution. child means a person who is less than 16 years of age. co ‑ operative housing society means a society registered or incorporated as a co ‑ operative housing society or similar society under a law of a State or Territory. 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. eligible PAYG payment means: (a) a payment from which an amount must be withheld under Subdivision 12 ‑ B (other than section 12 ‑ 55), Subdivision 12 ‑ C or Subdivision 12 ‑ D in Schedule 1 to the Taxation Administration Act 1953 ; or (aa) an alienated personal services payment in respect of which Division 13 in Schedule 1 to the Taxation Administration Act 1953 requires an amount to be paid to the Commissioner; or (b) a non ‑ cash benefit in respect of which an amount is payable to the Commissioner under section 14 ‑ 5 in Schedule 1 to the Taxation Administration Act 1953 because of the application of that section in relation to Subdivision 12 ‑ B, 12 ‑ C or 12 ‑ D of that Schedule; and has a meaning affected by section 202AA. entity means a body corporate or unincorporated association, but does not include a natural person or a partnership. financial institution means: (a) a bank; or (b) a co ‑ operative housing society. government body means the Commonwealth, a State, a Territory or an authority of the Commonwealth or of a State or Territory. interest ‑ bearing account means any facility, other than an RSA, by which a financial institution: (a) does any one or more of the following: (i) accepts deposits of money to the credit of a person; (ii) allows withdrawals from the money deposited; (iii) pays cheques or payment orders drawn on the institution by, or collects cheques or payment orders on behalf of, the person; and (b) pays or credits interest, or amounts in the nature of interest, on the balance standing to the credit of the person from time to time. interest ‑ bearing deposit means a deposit of money, other than into an RSA, with a financial institution, in consideration of which the financial institution pays or credits interest, or amounts in the nature of interest, to a person. investment body means a person who is an investment body within the meaning of section 202D. investment to which this Part applies means an investment of a kind mentioned in section 202D. investor means a person who is an investor within the meaning of section 202D. payer means: (a) a person who makes an eligible PAYG payment (other than an alienated personal services payment), or is likely to make such a payment; or (b) a person who receives an alienated personal services payment, or is likely to receive such a payment. person includes a partnership, a company and a person in the capacity of trustee of a trust estate. public company means a public company within the meaning of the Corporations Act 2001 . recipient means: (a) a person who receives an eligible PAYG payment (other than an alienated personal services payment), or is likely to receive such a payment; or (b) a person in relation to whose personal services income (within the meaning of the Income Tax Assessment Act 1997 ) a payer receives an alienated personal services payment, or is likely to receive such a payment. securities dealer has the same meaning as in the Income Tax Assessment Act 1997 . solicitor means a solicitor, barrister and solicitor or legal practitioner of the High Court or of the Supreme Court of a State or Territory. tax file number , in relation to a person, means a number issued to the person by the Commissioner, being a number that is either: (a) a number issued to the person under Division 2; or (aa) a number issued to a person under section 44 or 48 of the Higher Education Funding Act 1988 ; or (b) a number notified, before the commencement of this section, to the person as the person’s income tax file number. TFN declaration means a declaration made for the purposes of section 202C. unit trust means a trust to which a unit trust scheme relates, and includes: (a) a cash management trust; (b) a property trust; (c) an arrangement declared by the Minister under section 202AB to be a unit trust for the purposes of this definition; but does not include any arrangement declared by the Minister under section 202AB not to be a unit trust for the purposes of this definition. unit trust scheme means an arrangement made for the purpose, or having the effect, of providing, for a person who has funds available for investment, facilities for participation by the person, as a beneficiary under a trust, in any profit or income arising from the acquisition, holding, management or disposal of property under the trust.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 57 of 1990, Sch 2 item 46, effective s 6–58, 61–65, Sch 1 and 2: 16 June 1990 (s 2) | Amended by No 227 of 1992, item 14 | item 17, effective s 9 and 10: 19 Aug 1992 (s 2(2)) s 11–13: 1 Jan 1993 (s 2(3)) Remainder: 24 Dec 1992 (s 2(1)) | Amended by No 62 of 1997, Sch 19 item 108 | Sch 19 item 109, effective Sch 13: 2 June 1997 (s 2) | Amended by No 48 of 1998, Sch 3 item 91, effective Sch 1 (items 83–97): 1 July 1998 (s 2(2)) | Amended by No 44 of 1999, Sch 4 item 91 | Sch 4 item 92 | Sch 4 item 93 | Sch 4 item 94, effective Sch 7 (items 59–104): 1 July 1999 (s 3(2)(e)) Sch 8 (items 18, 22, 23): 17 June 1999 (s 2(1)) | Amended by No 179 of 1999, Sch 18 item 360 | Sch 18 item 1 | Sch 18 item 2 | Sch 18 item 3 | Sch 18 item 4 | Sch 18 item 5 | Sch 18 item 6 | Sch 18 item 7 | Sch 18 item 8 | Sch 18 item 9 | Sch 18 item 14, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 86 of 2000, Sch 1 item 63 | Sch 1 item 64, effective Sch 1 (items 62, 72): 30 June 2000 (s 2(1)) Sch 1 (items 63–71): 1 July 2000 (s 2(2)) | Amended by No 55 of 2001, Sch 3 item 229, effective s 4–14 and Sch 3 (items 220–263): 15 July 2001 (s 2(1), (3)) | Amended by No 169 of 2001, Sch 6 item 16A | Sch 6 item 16B, effective s 4, Sch 2, 3 and Sch 6 (items 16A–16K, 19(1), (2), (2B)): 1 Oct 2001 (s 2(1)) | Amended by No 150 of 2003, Sch 2 item 131, effective Sch 2 (items 125–132): 1 Jan 2004 (s 2(1) item 16) | Amended by No 101 of 2006, Sch 1 item 156 | Sch 1 item 157, effective Sch 1 (items 1, 5–199), Sch 2 (items 118–565, 1017, 1023–1037) and Sch 6 (items 1–4, 6–15): 14 Sept 2006 (s 2(1) items 2, 4) Sch 3 (items 1–10) and Sch 4 (items 1–11): 1 Jan 2008 (s 2(1) item 3) | Amended by No 92 of 2008, Sch 1 item 7 | Sch 1 item 8 | Sch 1 item 9, effective Sch 1 (items 5–9, 26) and Sch 2 (item 38): 1 Oct 2008 (s 2(1) item 2) | Amended by No 12 of 2012, Sch 6 item 153, effective s 4 and Sch 6 (items 1, 2, 188, 189, 219–234, 248, 252–255): 21 Mar 2012 (s 2(1) items 1, 6, 31) Sch 6 (items 30, 31): 15 Mar 2007 (s 2(1) item 12) Sch 6 (items 153–156): 22 Mar 2012 (s 2(1) item 26) | Amended by No 70 of 2015, Sch 1 item 61 | Sch 1 item 62 | Sch 1 item 63, effective Sch 1 (items 47–64, 195–205): 1 July 2015 (s 2(1) items 3, 6) Sch 2 (items 1–16, 18–23, 38), Sch 3 and Sch 7 (items 2, 3, 11): 25 June 2015 (s 2(1) items 7, 20) | Amended by No 122 of 2015, Sch 1 item 102, effective Sch 1 (item 102): 8 Oct 2015 (s 2(1) item 2) | Amended by No 15 of 2017, Sch 4 item 23, effective Sch 4 (items 1–3, 7, 8): never commenced (s 2(1) items 5–7) Sch 4 (items 20–25): 1 Apr 2017 (s 2(1) item 8) | Amended by No 64 of 2020, Sch 3 item 219 | Sch 3 item 220 | Sch 3 item 326, effective Sch 1: 1 July 2020 (s 2(1) item 2) Sch 3 (items 203–227, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 202AA — Definition of eligible PAYG payment

In applying the definition of eligible PAYG payment in section 202A: (a) a requirement to withhold a nil amount is treated as a requirement to withhold an amount; and (b) a requirement to pay a nil amount to the Commissioner is treated as a requirement to pay an amount to the Commissioner; and (c) the following provisions in Schedule 1 to the Taxation Administration Act 1953 are to be disregarded, namely: section 12 ‑ 1, subsection 12 ‑ 45(2), subsection 12 ‑ 110(2) and subsection 12 ‑ 115(2).

Amendment history: Inserted by No 179 of 1999, Sch 18 item 2, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12))

s 202AB — Declaration that an arrangement is, or is not, a unit trust

The Minister may, by legislative instrument, declare that an arrangement is, or is not, a unit trust for the purposes of the definition of that term in section 202A.

Amendment history: Inserted by No 64 of 2020, Sch 3 item 219 | Sch 3 item 326, effective Sch 1: 1 July 2020 (s 2(1) item 2) Sch 3 (items 203–227, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 202B — Application for tax file number

(1) A person may apply to the Commissioner for the issue of a tax file number. (2) An application must be in the approved form. The approved form may require the application to include documentary evidence of the applicant’s identity.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 12 of 2012, Sch 6 item 154 | Sch 6 item 156, effective s 4 and Sch 6 (items 1, 2, 188, 189, 219–234, 248, 252–255): 21 Mar 2012 (s 2(1) items 1, 6, 31) Sch 6 (items 30, 31): 15 Mar 2007 (s 2(1) item 12) Sch 6 (items 153–156): 22 Mar 2012 (s 2(1) item 26) | Amended by No 64 of 2020, effective Sch 1: 1 July 2020 (s 2(1) item 2) Sch 3 (items 203–227, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 202BA — Issuing of tax file numbers

(1) Subject to subsection (3), if, on an application for a tax file number, the Commissioner is satisfied that the applicant’s identity has been established, the Commissioner shall issue a tax file number to the applicant. (2) If, on such an application, the Commissioner is not satisfied as to the applicant’s true identity, the Commissioner may refuse the application. (3) If, on such an application, the Commissioner is satisfied that: (a) the applicant already has a tax file number; or (b) a notice under section 202BD in relation to the applicant is in force; the Commissioner shall refuse the application. (4) The Commissioner may, without an application being made, issue a tax file number to a person whenever it is necessary to do so in connection with the performance of a function of the Commissioner under a law of the Commonwealth relating to taxation. (5) The Commissioner shall issue a tax file number to a person by giving the person a written notice of the number. (6) The Commissioner shall refuse an application for a tax file number by giving the applicant a written notice of the refusal and of the reasons for the refusal.

s 202BB — Current tax file number

On the issue of a tax file number to a person, any tax file number previously issued to the person and not already cancelled or withdrawn ceases to have effect.

s 202BC — Deemed refusal by Commissioner

(1) If the Commissioner has not decided an application for a tax file number within 28 days after the application is made, the applicant may, at any time, give to the Commissioner written notice that the applicant wishes to treat the application as having been refused. (2) If in the application the applicant has stated the name and address of one or more payers of the applicant, subsection (1) does not apply at a particular time if at that time a notice has been issued to each such payer under section 202BD in relation to the applicant and each such notice is in force. (3) For the purposes of Division 6, where an applicant gives notice under subsection (1), the Commissioner shall be taken to have refused the application for a tax file number on the day on which the notice was given.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 179 of 1999, Sch 18 item 10 | Sch 18 item 11, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12))

s 202BD — Interim notices

(1) Where an application for a tax file number states the name and address of a payer of the applicant, the Commissioner may give to the payer a notice under this section in relation to the applicant. (2) The notice remains in force for the period of 28 days commencing on the day specified in the notice. (3) The notice shall specify: (a) the applicant’s name as shown in the application; and (b) the last day of the period for which the notice remains in force. (4) On giving the notice, the Commissioner shall inform the applicant that the notice has been given. (5) The notice may be given to take effect on the expiration of a notice previously given to the payer under this section in relation to the applicant. (6) Where, while an application for a tax file number is pending, the applicant notifies the Commissioner, in writing, of the name and address of a payer of the applicant (being a payer whose name and address is not stated on the application), the payer’s name and address shall, at the end of the period of 7 days after the notification, be taken to have been stated on the application.

Amendment history: Inserted by No 97 of 1988, Sch 2 item 6, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 227 of 1992, item 15 | item 18, effective s 9 and 10: 19 Aug 1992 (s 2(2)) s 11–13: 1 Jan 1993 (s 2(3)) Remainder: 24 Dec 1992 (s 2(1)) | Amended by No 179 of 1999, Sch 18 item 12 | Sch 18 item 13 | Sch 18 item 14 | Sch 18 item 15 | Sch 18 item 21, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 101 of 2006, Sch 1 item 158 | Sch 2 item 415 | Sch 2 item 416, effective Sch 1 (items 1, 5–199), Sch 2 (items 118–565, 1017, 1023–1037) and Sch 6 (items 1–4, 6–15): 14 Sept 2006 (s 2(1) items 2, 4) Sch 3 (items 1–10) and Sch 4 (items 1–11): 1 Jan 2008 (s 2(1) item 3)

s 202BE — Cancellation of tax file numbers

(1) Where the Commissioner concludes that a tax file number was issued to a person under an identity that is not the person’s true identity, the Commissioner may, by written notice given to the person, cancel the tax file number. (2) The Commissioner shall set out in the notice the reasons for the Commissioner’s conclusion.

s 202BF — Alteration of tax file numbers

The Commissioner may, at any time, by written notice given to a person who has a tax file number: (a) withdraw that number; and (b) issue to the person a new tax file number in place of the withdrawn number.

s 202C — TFN declarations by recipients of eligible PAYG payments

(1) A person who is a recipient of a payer, or expects to become a recipient of a payer, may make a TFN declaration in relation to the payer. (2) To be effective, the declaration must be made to the payer or the Commissioner, and must be made in the approved form.

Amendment history: Inserted by No 97 of 1988, Sch 2 item 7, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Repealed and substituted by No 179 of 1999, Sch 18 item 8 | Sch 18 item 17 | Sch 18 item 60 | Sch 18 item 35, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 55 of 2016, Sch 23 item 37, effective Sch 15 (items 2, 3, 5): 1 Jan 2017 (s 2(1) item 17) Sch 23 (items 37–39, 41–43): 1 Oct 2016 (s 2(1) item 25)

s 202CA — Operation of TFN declaration

(1) Subject to this Division, a TFN declaration commences to have effect when it is made. Note: Under section 202CB, a TFN declaration is not effective unless the tax file number of the recipient is stated in the declaration. (1A) A TFN declaration ceases to have effect when the recipient makes another TFN declaration in relation to the payer. (1B) A TFN declaration ceases to have effect 12 months after it is made if no eligible PAYG payment is made by the payer to the recipient during that 12 month period. (1C) If: (a) the payer makes an eligible PAYG payment to the recipient after the TFN declaration is made; and (b) a period of 12 months then elapses without any further eligible PAYG payment being made by the payer to the recipient; then the TFN declaration ceases to have effect at the end of that period of 12 months. (2) A TFN declaration to which a determination under subsection (3) applies ceases to have effect at the end of the day fixed by the determination. (3) The Commissioner may, by legislative instrument, determine that: (a) all TFN declarations; or (b) a specified class of TFN declarations; shall cease to have effect at the end of the day specified in the determination.

Amendment history: Inserted by No 97 of 1988, Sch 2 item 6, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 179 of 1999, Sch 18 item 18 | Sch 18 item 19 | Sch 18 item 20, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 64 of 2020, Sch 3 item 222 | Sch 3 item 223, effective Sch 1: 1 July 2020 (s 2(1) item 2) Sch 3 (items 203–227, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 202CB — Quotation of tax file number in TFN declaration

(1) Subject to subsections (2) and (4) and subsection 202CE(2), a TFN declaration is not effective for the purposes of this Part unless the tax file number of the recipient is stated in the declaration. (2) For the purposes of this Part, a recipient is taken to have stated his or her tax file number in a TFN declaration if the declaration includes a statement: (a) that an application by the recipient for a tax file number is pending; or (b) that the recipient has a tax file number but does not know what it is and has asked the Commissioner to inform him or her of the number. (3) Where: (a) a TFN declaration includes such a statement; and (b) the recipient who made the declaration fails to inform the payer of the recipient’s tax file number within 28 days after making the declaration; subsection (2) does not apply to the declaration in respect of any time after the end of the period of 28 days. (4) For the purposes of this Part, a recipient is taken to have stated his or her tax file number in a TFN declaration in relation to a payer while a notice under section 202BD given to the payer in relation to the recipient is in force. (5) If: (a) the tax file number of a recipient is withdrawn under section 202BF; and (b) at the time of the withdrawal, the number is stated in a TFN declaration; the declaration is taken to state the tax file number of the recipient in spite of the withdrawal of the number. (6) Subsections (2) to (4) do not apply to a TFN declaration given to the Student Assistance Secretary, to the Employment Secretary or to the Chief Executive Centrelink: (a) by a person who is an applicant for an austudy payment, a jobseeker payment or a youth allowance under the Social Security Act 1991 ; or (aaa) by a person who is not a member of a couple and is an applicant for a parenting payment under the Social Security Act 1991 ; or (b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, a payment referred to in paragraph (a). Persons receiving benefits under Veterans’ Entitlements Act (7) Subsections (2) to (4) do not apply to a TFN declaration given to the Veterans’ Affairs Secretary: (a) by a person who is an applicant for a pension or allowance under the Veterans’ Entitlements Act 1986 ; or (b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, a pension, veteran payment (within the meaning of that Act) or allowance under that Act. Persons receiving benefits under Military Rehabilitation and Compensation Act (8) Subsections (2) to (4) do not apply to a TFN declaration given to the Military Rehabilitation and Compensation Commission: (a) by a person who is an applicant for compensation or an allowance under the Military Rehabilitation and Compensation Act 2004 ; or (b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, such compensation or allowance.

Amendment history: Inserted by No 97 of 1988, Sch 2 item 6 | Sch 2 item 8 | Sch 2 item 9 | Sch 2 item 30, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 163 of 1989, effective s 4, 19 and 20: 13 Nov 1989 (s 2) | Amended by No 119 of 1990, effective s 38 and 39: 28 Dec 1990 (s 2(1)) | Amended by No 100 of 1991, Sch 2 item 57, effective s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1)) s 29 and 77: 24 Apr 1991 (s 2(3), (6)) s 33(a): 16 June 1990 (s 2(4)) s 33(c) and (d): 30 June 1989 (s 2(5)) s 78: 8 Jan 1991 (s 2(7)) | Amended by No 216 of 1991, Sch 2 item 133, effective s 10, 12–39, 41, 43, 44, 67–81, 83–86, 89(1), (3)–(19), 91, 92, 102, 103 and Sch 1–4: 24 Dec 1991 (s 2(1)) s 11 and 89(2): 22 Jan 1991 (s 2(2)) s 40 and 42: 6 Jan 1992 (s 2(3)) s 45, 46, 48–51, 54–58, 60–66, 90(1), (3)–(14), 93–96 and 98–101: 21 Aug 1991 (s 2(4)) s 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 (s 2(6)) | Amended by No 184 of 1994, Sch 3 item 61, effective Sch 3 (items 55–62): 1 Jan 1995 (s 2) | Amended by No 1 of 1996, Sch 11 item 19, effective Sch 11 (items 1–7): 1 July 1996 (s 2(4)(d)) Sch 11 (items 8, 9): 20 Sept 1996 (s 2(5)(d)) Sch 11 (items 10–21): 1 July 1997 (s 2(6)) | Amended by No 29 of 1997, Sch 1 item 69, effective Sch 2 (items 68–70): 1 July 1997 (s 2) | Amended by No 197 of 1997, Sch 1 item 325 | Sch 1 item 326, effective Sch 1 (items 313–337): 20 Mar 1998 (s 2(2)) | Amended by No 45 of 1998, Sch 12 item 13 | Sch 12 item 14 | Sch 12 item 15 | Sch 12 item 16, effective Sch 12 (items 1–24): 1 July 1998 (s 2(1)) | Amended by No 179 of 1999, Sch 18 item 18 | Sch 18 item 21 | Sch 18 item 22 | Sch 18 item 23 | Sch 18 item 24 | Sch 18 item 25 | Sch 18 item 26, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 76 of 2000, Sch 1 item 3, effective Sch 1 (items 1–5, 8(1)–(3)): 28 June 2000 (s 2) | Amended by No 52 of 2004, effective Sch 4 (items 1–9, 14(1), 15): 1 July 2004 (s 2(1) item 7) | Amended by No 88 of 2009, Sch 5 item 104 | Sch 5 item 105, effective s 4, Sch 1, Sch 3 (items 2–4), Sch 4 (items 1, 5) and Sch 5 (items 21–112, 306–318): 18 Sept 2009 (s 2(1) items 1, 2, 6, 7, 10) Sch 2 (items 2, 3): 1 Oct 2009 (s 2(1) item 3) | Amended by No 32 of 2011, Sch 4 item 283, effective Sch 4 (items 282–284) and Sch 5: 1 July 2011 (s 2(1) items 3, 8) Sch 4 (items 621–624): never commenced (s 2(1) item 4) | Amended by No 15 of 2017, Sch 4 item 2 | Sch 4 item 24, effective Sch 4 (items 1–3, 7, 8): never commenced (s 2(1) items 5–7) Sch 4 (items 20–25): 1 Apr 2017 (s 2(1) item 8) | Amended by No 17 of 2018, Sch 2 item 45, effective Sch 2 (items 45, 46): 1 May 2018 (s 2(1) item 3) | Amended by No 26 of 2018, Sch 1 item 12 | Sch 5 item 27, effective Sch 1 (items 12, 13, 342–354), Sch 2 (items 1, 2, 82–93) and Sch 3 (items 3, 4, 98–111): 20 Mar 2020 (s 2(1) items 2, 4, 5) Sch 5 (items 26–31, 139–148): 20 Sept 2020 (s 2(1) item 8) Sch 6 (items 5, 63–72) and Sch 7 (items 1, 68–77): 1 Jan 2022 (s 2(1) items 10, 11) | Amended by No 67 of 2024, effective Sch 5 (items 41–43, 48): 1 Oct 2024 (s 2(1) item 10) | Amended by No 17 of 2025, effective Sch 8 (items 33–37): 1 July 2026 (s 2(1) item 6)

s 202CC — Making a replacement TFN declaration in place of an ineffective declaration

Nothing in this Division prevents a recipient making a new TFN declaration in place of a TFN declaration that is ineffective under subsection 202CB(1).

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Repealed and substituted by No 179 of 1999, Sch 18 item 26, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12))

s 202CD — Sending of TFN declaration to Commissioner

(1) Where a recipient gives a payer a TFN declaration, the payer shall: (a) countersign the original of the declaration; (b) within 14 days after the declaration is made, send the original to the office of a Deputy Commissioner; and (c) retain the copy of the declaration in accordance with subsection (6). Penalty: 10 penalty units. (4) If: (a) a TFN declaration, when given to a payer, does not quote the recipient’s tax file number; and (b) before the payer sends the declaration to the Deputy Commissioner, the recipient informs the payer of the recipient’s tax file number; the payer shall write the number on the declaration and on the copy. Penalty: 10 penalty units. (5) Where a tax file number has been written on a declaration under subsection (4), the declaration shall be regarded as stating that number as the tax file number of the recipient who made the declaration. (5A) A payer who fails to comply with subsection (1) or (4) is liable to pay to the Commissioner a penalty of 10 penalty units. Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. Note 2: Division 298 in Schedule 1 to the Taxation Administration Act 1953 contains machinery provisions relating to civil penalties. (6) The payer shall retain the copy of a TFN declaration until the second 1 July after the day on which the declaration ceases to have effect.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 167 of 1989, item 26, effective s 4–30 and 32: 19 Dec 1989 (s 2(1)) s 31: 19 Jan 1989 (s 2(2)) | Amended by No 179 of 1999, Sch 18 item 27 | Sch 18 item 28 | Sch 18 item 31 | Sch 18 item 32 | Sch 18 item 33 | Sch 18 item 34 | Sch 18 item 35 | Sch 18 item 74, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 143 of 2007, Sch 7 item 2 | Sch 7 item 10, effective Sch 1 (items 2, 3, 18–127, 222, 223, 224(1), (2), 225, 226), Sch 4 (items 1–46, 51, 52), Sch 7 (items 9–17, 104(2)) and Sch 8: 24 Sept 2007 (s 2(1) items 2, 4, 11, 12)

s 202CE — Effect of incorrect quotation of tax file number

(1) If the Commissioner is satisfied: (a) that the tax file number stated in a TFN declaration: (i) has been cancelled or withdrawn since the declaration was given; or (ii) is otherwise wrong; and (b) that the recipient has a tax file number; the Commissioner may give to the payer concerned written notice of the incorrect statement and the recipient’s tax file number. (2) If a notice is given under subsection (1), the TFN declaration shall be regarded, for the purposes of this Part, as having always stated the recipient’s tax file number. (3) If: (a) the Commissioner is satisfied that the tax file number stated in a TFN declaration: (i) has been cancelled since the declaration was given; or (ii) is for any other reason not the recipient’s tax file number; and (b) the Commissioner is not satisfied that the recipient has a tax file number; the Commissioner may, by written notice given to the payer, inform the payer accordingly. (4) A notice under subsection (3) takes effect on the day specified in the notice, being a day not earlier than the day on which a copy of the notice is given to the recipient under subsection (5). (5) The Commissioner shall give a copy of any notice under subsection (3) to the recipient concerned, together with a written statement of the reasons for the decision to give the notice. (6) On and from the day on which a notice under subsection (3) takes effect, the TFN declaration concerned shall be taken not to state the tax file number of the recipient concerned. (7) Subsection (6) does not apply to a TFN declaration given to the Employment Secretary or to the Chief Executive Centrelink: (a) by a person who is an applicant for an austudy payment, a jobseeker payment or a youth allowance under the Social Security Act 1991 ; or (aaa) by a person who is not a member of a couple and is an applicant for a parenting payment under the Social Security Act 1991 ; or (b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, a payment referred to in paragraph (a). Persons receiving benefits under Veterans’ Entitlements Act (8) Subsection (6) does not apply to a TFN declaration given to the Veterans’ Affairs Secretary: (a) by a person who is an applicant for a pension or allowance under the Veterans’ Entitlements Act 1986 ; or (b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, a pension, veteran payment (within the meaning of that Act) or allowance under that Act. (9) Subsection (6) does not apply to a TFN declaration given to the Military Rehabilitation and Compensation Commission: (a) by a person who is an applicant for compensation or an allowance under the Military Rehabilitation and Compensation Act 2004 ; or (b) by a person who is a recipient for the purposes of this Part because the person receives, or expects to receive, such compensation or allowance.

Amendment history: Inserted by No 97 of 1988, Sch 2 item 6, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 163 of 1989, effective s 4, 19 and 20: 13 Nov 1989 (s 2) | Amended by No 119 of 1990, effective s 38 and 39: 28 Dec 1990 (s 2(1)) | Amended by No 100 of 1991, Sch 2 item 58, effective s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1)) s 29 and 77: 24 Apr 1991 (s 2(3), (6)) s 33(a): 16 June 1990 (s 2(4)) s 33(c) and (d): 30 June 1989 (s 2(5)) s 78: 8 Jan 1991 (s 2(7)) | Amended by No 216 of 1991, Sch 1 item 133 | Sch 2 item 133, effective s 10, 12–39, 41, 43, 44, 67–81, 83–86, 89(1), (3)–(19), 91, 92, 102, 103 and Sch 1–4: 24 Dec 1991 (s 2(1)) s 11 and 89(2): 22 Jan 1991 (s 2(2)) s 40 and 42: 6 Jan 1992 (s 2(3)) s 45, 46, 48–51, 54–58, 60–66, 90(1), (3)–(14), 93–96 and 98–101: 21 Aug 1991 (s 2(4)) s 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 (s 2(6)) | Amended by No 184 of 1994, Sch 3 item 62, effective Sch 3 (items 55–62): 1 Jan 1995 (s 2) | Amended by No 1 of 1996, Sch 11 item 20, effective Sch 11 (items 1–7): 1 July 1996 (s 2(4)(d)) Sch 11 (items 8, 9): 20 Sept 1996 (s 2(5)(d)) Sch 11 (items 10–21): 1 July 1997 (s 2(6)) | Amended by No 29 of 1997, Sch 1 item 70, effective Sch 2 (items 68–70): 1 July 1997 (s 2) | Amended by No 197 of 1997, Sch 1 item 327 | Sch 1 item 328, effective Sch 1 (items 313–337): 20 Mar 1998 (s 2(2)) | Amended by No 45 of 1998, Sch 12 item 17 | Sch 12 item 18 | Sch 12 item 19 | Sch 12 item 20, effective Sch 12 (items 1–24): 1 July 1998 (s 2(1)) | Amended by No 179 of 1999, Sch 18 item 21 | Sch 18 item 36 | Sch 18 item 37 | Sch 18 item 38 | Sch 18 item 39 | Sch 18 item 40 | Sch 18 item 41 | Sch 18 item 42 | Sch 18 item 44 | Sch 18 item 45 | Sch 18 item 46 | Sch 18 item 47 | Sch 18 item 48 | Sch 18 item 49 | Sch 18 item 50 | Sch 18 item 51 | Sch 18 item 52 | Sch 18 item 53 | Sch 18 item 54, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 76 of 2000, Sch 1 item 4, effective Sch 1 (items 1–5, 8(1)–(3)): 28 June 2000 (s 2) | Amended by No 52 of 2004, effective Sch 4 (items 1–9, 14(1), 15): 1 July 2004 (s 2(1) item 7) | Amended by No 88 of 2009, Sch 5 item 106 | Sch 5 item 107, effective s 4, Sch 1, Sch 3 (items 2–4), Sch 4 (items 1, 5) and Sch 5 (items 21–112, 306–318): 18 Sept 2009 (s 2(1) items 1, 2, 6, 7, 10) Sch 2 (items 2, 3): 1 Oct 2009 (s 2(1) item 3) | Amended by No 32 of 2011, Sch 4 item 284, effective Sch 4 (items 282–284) and Sch 5: 1 July 2011 (s 2(1) items 3, 8) Sch 4 (items 621–624): never commenced (s 2(1) item 4) | Amended by No 17 of 2018, Sch 2 item 46, effective Sch 2 (items 45, 46): 1 May 2018 (s 2(1) item 3) | Amended by No 26 of 2018, Sch 1 item 13 | Sch 5 item 28, effective Sch 1 (items 12, 13, 342–354), Sch 2 (items 1, 2, 82–93) and Sch 3 (items 3, 4, 98–111): 20 Mar 2020 (s 2(1) items 2, 4, 5) Sch 5 (items 26–31, 139–148): 20 Sept 2020 (s 2(1) item 8) Sch 6 (items 5, 63–72) and Sch 7 (items 1, 68–77): 1 Jan 2022 (s 2(1) items 10, 11) | Amended by No 67 of 2024, effective Sch 5 (items 41–43, 48): 1 Oct 2024 (s 2(1) item 10) | Amended by No 17 of 2025, effective Sch 8 (items 33–37): 1 July 2026 (s 2(1) item 6)

s 202CEA — Validation notices

(1) The Commissioner may give a payer a notice under subsection (2) if: (a) the payer gives the Commissioner information that the payer believes to be: (i) the full name, tax file number and date of birth of a person; or (ii) the full name, tax file number, date of birth and address of a person; and (b) the Commissioner is satisfied that: (i) the person is a recipient of the payer; and (ii) the recipient has made a TFN declaration in relation to the payer; and (c) the Commissioner is satisfied, having regard to the information (if any) that the Commissioner has recorded for the tax file number given, that it is reasonable to give the notice. (2) The notice must state whether or not the Commissioner is able to validate the information given. (3) To avoid doubt, a notice that the Commissioner is not able to validate the information is not a notice under subsection 202CE(3). (4) If a person states his or her tax file number in a TFN declaration in relation to the payer, the payer may use the tax file number in a manner connecting it with the person’s identity for the purpose of asking the Commissioner to validate information about the person under this section.

Amendment history: Inserted by No 55 of 2016, effective Sch 15 (items 2, 3, 5): 1 Jan 2017 (s 2(1) item 17) Sch 23 (items 37–39, 41–43): 1 Oct 2016 (s 2(1) item 25)

s 202CF — Payer must notify Commissioner if no TFN declaration by recipient

(1) If, after the commencement of this section, a person (the payer ) commences a relationship with another person under which, or as a result of which, the payer will make (or will be likely to make) eligible PAYG payments to a person (the recipient ), whether or not the recipient is a party to the relationship, the payer must give notice to the Commissioner in the approved form, within 14 days after the commencement of the relationship, unless a TFN declaration made by the recipient to the payer is in effect at the end of that 14 day period. (1A) However, subsection (1) does not apply if the recipient’s tax file number has been disclosed to the payer under section 202CG before the end of that 14 day period. (2) If, at the commencement of this section, a person (the payer ) has a relationship with another person under which, or as a result of which, the payer will make (or will be likely to make) eligible PAYG payments to a person (the recipient ), whether or not the recipient is a party to the relationship, the payer must give notice to the Commissioner in the approved form, not later than 31 October 2000, unless a TFN declaration made by the recipient to the payer is in effect on 31 October 2000. (3) A payer who fails to comply with subsection (1) or (2) is liable to pay to the Commissioner a penalty of 10 penalty units. Note 1: See section 4AA of the Crimes Act 1914 for the current value of a penalty unit. Note 2: Division 298 in Schedule 1 to the Taxation Administration Act 1953 contains machinery provisions relating to civil penalties.

Amendment history: Inserted by No 179 of 1999, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 55 of 2016, Sch 23 item 38 | Sch 23 item 41, effective Sch 15 (items 2, 3, 5): 1 Jan 2017 (s 2(1) item 17) Sch 23 (items 37–39, 41–43): 1 Oct 2016 (s 2(1) item 25)

s 202CG — Disclosing recipients’ tax file numbers to payers

A taxation officer (within the meaning of the Income Tax Assessment Act 1997 ) may disclose a recipient’s tax file number to a payer of the recipient if: (a) the recipient provided the number in a TFN declaration to the Commissioner in relation to the payer; or (b) the recipient made a TFN declaration to the Commissioner in relation to the payer that included a statement referred to in subsection 202CB(2).

Amendment history: Inserted by No 55 of 2016, Sch 23 item 38 | Sch 23 item 40, effective Sch 15 (items 2, 3, 5): 1 Jan 2017 (s 2(1) item 17) Sch 23 (items 37–39, 41–43): 1 Oct 2016 (s 2(1) item 25) | Amended by No 8 of 2019, Sch 6 item 1, effective Sch 6 (items 1, 2): 1 July 2018 (s 2(1) item 6) Sch 7 (item 1) and Sch 8 (items 12, 27–34): 1 Apr 2019 (s 2(1) items 7, 11)

s 202D — Explanation of terms: investment, investor, investment body

(1A) This section: (a) applies to a non ‑ share equity interest in the same way as it applies to a share; and (b) applies to an equity holder in the same way as it applies to a shareholder. (1) Investments of the kinds mentioned in column 1 of the following table are investments to which this Part applies, whether or not the investments come into existence before the commencement of this section. Table Item No. Column 1 Investment Column 2 Investor Column 3 Investment body 1 Interest ‑ bearing account with a financial institution The person in whose name the account is held The financial institution 2 Interest ‑ bearing deposit (other than a deposit to the credit of an account) with a financial institution The person in whose name the deposit is made The financial institution 3 Loan of money to a government body or to a body corporate (other than a deposit to the credit of an account referred to in item 1, a deposit to which item 2 applies or a loan made in the ordinary course of the business of providing business or consumer finance by a person who carries on that business) The person in whose name the money is lent The government body or body corporate 4 Deposit of money with a solicitor for the purpose of: (a) being invested by the solicitor; or (b) being lent under an agreement to be arranged by or on behalf of the solicitor The person for whose benefit the money is to be invested or lent The solicitor 5 Units in a unit trust The person in whose name the units are held The manager of the unit trust 6 Shares in a public company The shareholder The company 7 An investment ‑ related betting chance The betting investor The betting investment body (2) In relation to an investment of a kind mentioned in column 1 of an item in the table in subsection (1): (a) the investor is the person specified in column 2 of the item; and (b) the investment body is the person specified in column 3 of the item. (3) Where: (a) by virtue of subsection (2), a body corporate other than an entrepot nominee company is the investor in relation to an investment; and (b) another person is entitled to receive from the body corporate all or part of the income from the investment; the person’s right to receive the income or part of the income is an investment to which this Part applies. (3A) In the case of an investment that is a relevant Part VA investment for the purposes of section 221YHZLA, subsection (3) does not apply to a person’s right to receive income if: (a) the body corporate concerned has received a payment of the kind referred to in paragraph 221YHZLA(2)(a); and (b) the circumstances referred to in subparagraph 221YHZLA(2)(c)(i) or (ii) in relation to an applicant exist in relation to the body corporate. (4) In relation to an investment referred to in subsection (3): (a) the person entitled to receive income is the investor; and (b) the body corporate is the investment body. (5) Subsection (4) does not affect a person’s status or obligations as an investor by virtue of subsection (2). (6) In determining whether a person in the capacity of trustee of a trust estate is an investor in relation to an investment, it is irrelevant that the name of the trust estate, the name of any actual or potential beneficiary or any other indication of trust is shown on any documentation in connection with the investment. (7) Subsection (6) is enacted for the guidance and information of investors and investment bodies and does not, by implication, affect the meaning of other provisions of this Act dealing with trustees and trust estates. (8) If subparagraph 26AJ(1)(a)(ii) and paragraphs 26AJ(1)(b), (c), (d), (e), (f) and (g) apply in relation to the payment or crediting of an amount to a person, being the taxpayer referred to in subsection 26AJ(1), then: (a) for the purposes of this section: (i) the betting chance referred to in paragraph 26AJ(1)(c) is an investment ‑ related betting chance; and (ii) the person is the betting investor in relation to the investment ‑ related betting chance; and (iii) the investment body referred to in paragraph 26AJ(1)(c) is the betting investment body in relation to the investment ‑ related betting chance; and (b) for the purposes of this Part, and for the purposes of Subdivision 12 ‑ E in Schedule 1 to the Taxation Administration Act 1953 : (i) the betting chance referred to in paragraph 26AJ(1)(c) is taken to be an investment; and (ii) the amount paid or credited is taken to be income in respect of the investment. (9) For the purposes of subsection (3), an entrepot nominee company is a body corporate that is: (a) controlled solely by a securities dealer or by 2 or more persons each of whom is a securities dealer; and (b) operated for the sole purpose of facilitating settlement of security transactions.

Amendment history: Inserted by No 97 of 1988, Sch 2 item 6 | Sch 2 item 14 | Sch 2 item 15 | Sch 2 item 30, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 57 of 1990, Sch 2 item 47, effective s 6–58, 61–65, Sch 1 and 2: 16 June 1990 (s 2) | Amended by No 100 of 1991, Sch 2 item 59 | Sch 2 item 60, effective s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1)) s 29 and 77: 24 Apr 1991 (s 2(3), (6)) s 33(a): 16 June 1990 (s 2(4)) s 33(c) and (d): 30 June 1989 (s 2(5)) s 78: 8 Jan 1991 (s 2(7)) | Amended by No 216 of 1991, Sch 4 item 69 | Sch 4 item 79, effective s 10, 12–39, 41, 43, 44, 67–81, 83–86, 89(1), (3)–(19), 91, 92, 102, 103 and Sch 1–4: 24 Dec 1991 (s 2(1)) s 11 and 89(2): 22 Jan 1991 (s 2(2)) s 40 and 42: 6 Jan 1992 (s 2(3)) s 45, 46, 48–51, 54–58, 60–66, 90(1), (3)–(14), 93–96 and 98–101: 21 Aug 1991 (s 2(4)) s 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 (s 2(6)) | Amended by No 35 of 1992, item 52 | item 53 | item 55, effective s 7–75: 25 May 1992 (s 2) | Amended by No 179 of 1999, Sch 18 item 37, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 163 of 2001, Sch 1 item 106, effective Sch 1 (items 35–116, 118(1), (2), (6)–(13)): 1 July 2001 (s 2) | Amended by No 101 of 2006, Sch 2 item 417 | Sch 2 item 12 | Sch 2 item 14, effective Sch 1 (items 1, 5–199), Sch 2 (items 118–565, 1017, 1023–1037) and Sch 6 (items 1–4, 6–15): 14 Sept 2006 (s 2(1) items 2, 4) Sch 3 (items 1–10) and Sch 4 (items 1–11): 1 Jan 2008 (s 2(1) item 3)

s 202DB — Quotation of tax file numbers in connection with investments

(1) A person who is an investor in relation to an investment to which this Part applies may quote the person’s tax file number to the investment body in connection with the investment. (2) Where: (a) a person holds an investment on behalf of another person; and (b) the first ‑ mentioned person does not have a tax file number in his or her capacity of trustee of a trust estate in relation to the investment; the first ‑ mentioned person may quote his or her tax file number to the investment body in connection with the investment and, for the purposes of this Part, that person is to be taken to have quoted the investor’s tax file number in connection with the investment.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 57 of 1990, Sch 2 item 48, effective s 6–58, 61–65, Sch 1 and 2: 16 June 1990 (s 2) | Amended by No 2 of 2015, Sch 2 item 106 | Sch 2 item 107, effective Sch 2 (items 73, 100–110) and Sch 4 (items 9–23, 79): 25 Feb 2015 (s 2(1) items 5, 6) Sch 2 (items 24–28): 1 July 2015 (s 2(1) item 4)

s 202DC — Method of quoting tax file number

(1) A person quotes a tax file number to an investment body by informing the body of the number in a manner approved by the Commissioner. (2) The investment body may be so informed by the person or by another person acting for that person. (3) If a person becomes an investor as a result of a transaction carried out through a securities dealer, the person shall be taken to have quoted the person’s tax file number to the investment body concerned if the dealer is informed of the number.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 2 of 2015, Sch 2 item 108, effective Sch 2 (items 73, 100–110) and Sch 4 (items 9–23, 79): 25 Feb 2015 (s 2(1) items 5, 6) Sch 2 (items 24–28): 1 July 2015 (s 2(1) item 4)

s 202DD — Investor excused from quoting tax file number in certain circumstances

Where: (a) at a particular time a person becomes an investor in relation to an investment to which this Part applies by virtue of acquiring shares in a public company; and (b) at that time, the person has quoted, or is taken to have quoted, a tax file number in connection with an existing investment consisting of a shareholding in that company; and (c) the company has not, since the quotation of the number in connection with the existing investment, informed the person that the company has lost the person’s tax file number; the person is to be taken to have quoted a tax file number in connection with the first ‑ mentioned investment.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Repealed and substituted by No 57 of 1990, item 49 | Sch 2 item 49, effective s 6–58, 61–65, Sch 1 and 2: 16 June 1990 (s 2)

s 202DDB — Quotation of tax file number in connection with indirectly held investment

(1) If, apart from this section: (a) either of the following subparagraphs applies: (i) both of the following conditions are satisfied: (A) a body corporate (in this section called the interposed entity ) is the investor in relation to an investment (in this section called the secondary investment ) with an investment body (in this section called the secondary investment body ); (B) another person (in this section called the primary investor ) is entitled to receive from the interposed entity all or part of the income from the secondary investment (which right to receive the income or part of the income is in this section called primary investment ); (ii) both of the following conditions are satisfied: (A) a person (in this section also called the primary investor ) is the investor in relation to an investment (in this section also called the primary investment ) covered by item 4 in the table in subsection 202D(1), being a deposit of money with a solicitor (in this section also called the interposed entity ); (B) as a result of carrying out the purpose for which that investment was made, the interposed entity is the investor in relation to another investment (in this section also called the secondary investment ) with an investment body (in this section also called the secondary investment body ); and (b) either: (i) the secondary investment has a descriptive title which identifies all the primary investors; or (ii) the conditions set out in the regulations are satisfied; the following provisions have effect for the purposes of this Part and Subdivision 12 ‑ E in Schedule 1 to the Taxation Administration Act 1953 : (c) the primary investor may quote his or her tax file number under section 202DB to the secondary investment body in connection with the secondary investment as if he or she were the investor in relation to the secondary investment; (d) if the primary investor quotes his or her tax file number as mentioned in paragraph (c)—the interposed entity is taken to have quoted his or her tax file number to the secondary investment body in connection with the secondary investment; (e) the interposed entity is not entitled to actually quote his or her tax file number to the secondary investment body in connection with the secondary investment; (f) the interposed entity is taken not to be an investment body in relation to the primary investment. (2) If there are 2 or more primary investors in relation to a primary investment, all the primary investors are taken to have quoted their tax file numbers as mentioned in paragraph (1)(c) if, and only if: (a) all of those primary investors are persons who, for the purposes of this Part, are taken, by section 202EE, to have quoted their tax file numbers under this Division in connection with the primary investment; or (b) if: (i) paragraph (a) does not apply; and (ii) all of those primary investors are covered by any or all of the following categories: (A) persons who, for the purpose of this Part, are taken, under section 202EE, to have quoted their tax file numbers under this Division in connection with the primary investment; (B) persons to whom section 202EB applies; (C) entities mentioned in paragraph 202EC(1)(a); and (iii) all of the following conditions are satisfied in relation to at least one of those primary investors: (A) the primary investor is covered by sub ‑ subparagraph (ii)(B) or (C); (B) the primary investor gives to the secondary investment body the information mentioned in subsection 202EB(1) or 202EC(1) as if the primary investor were the investor in relation to the secondary investment; (C) as a result of the giving of that information, the primary investor would be taken, under section 202EB or 202EC, to have quoted his or her tax file number under this Division in connection with the secondary investment; or (c) at least one of those primary investors: (i) has a tax file number; and (ii) has quoted that number under section 202DB to the secondary investment body in connection with the secondary investment as if he or she were the investor in relation to the secondary investment.

Amendment history: Inserted by No 100 of 1991, Sch 2 item 61 | Sch 2 item 1991, effective s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1)) s 29 and 77: 24 Apr 1991 (s 2(3), (6)) s 33(a): 16 June 1990 (s 2(4)) s 33(c) and (d): 30 June 1989 (s 2(5)) s 78: 8 Jan 1991 (s 2(7)) | Amended by No 179 of 1999, Sch 18 item 38, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 101 of 2006, Sch 2 item 418, effective Sch 1 (items 1, 5–199), Sch 2 (items 118–565, 1017, 1023–1037) and Sch 6 (items 1–4, 6–15): 14 Sept 2006 (s 2(1) items 2, 4) Sch 3 (items 1–10) and Sch 4 (items 1–11): 1 Jan 2008 (s 2(1) item 3) | Amended by No 2 of 2015, Sch 2 item 109, effective Sch 2 (items 73, 100–110) and Sch 4 (items 9–23, 79): 25 Feb 2015 (s 2(1) items 5, 6) Sch 2 (items 24–28): 1 July 2015 (s 2(1) item 4) | Amended by No 53 of 2015, Sch 1 item 2, effective Sch 1 (items 1–8, 19): 1 July 2016 (s 2)

s 202DE — Securities dealer to inform the investment body of tax file number

Where: (a) a person becomes an investor as a result of a transaction carried out through a securities dealer; and (b) the person informs the dealer of the person’s tax file number; the dealer shall inform the investment body concerned of the person’s tax file number.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 57 of 1990, Sch 2 item 50, effective s 6–58, 61–65, Sch 1 and 2: 16 June 1990 (s 2) | Amended by No 2 of 2015, Sch 2 item 110, effective Sch 2 (items 73, 100–110) and Sch 4 (items 9–23, 79): 25 Feb 2015 (s 2(1) items 5, 6) Sch 2 (items 24–28): 1 July 2015 (s 2(1) item 4)

s 202DF — Effect of incorrect quotation of tax file number

(1) If the Commissioner is satisfied: (a) that the tax file number quoted to an investment body in relation to an investment: (i) has been cancelled or withdrawn since it was quoted; or (ii) is otherwise wrong; and (b) that the investor has a tax file number; the Commissioner may give to the investment body concerned notice of the incorrect statement and the investor’s tax file number. (2) If a notice is given under subsection (1), the investor shall be regarded, for the purposes of this Part, as having always stated the investor’s tax file number in connection with the investment. (3) If: (a) the Commissioner is satisfied that the tax file number quoted to an investment body in relation to an investment: (i) has been cancelled since it was quoted; or (ii) is for any other reason not the investor’s tax file number; and (b) the Commissioner is not satisfied that the investor has a tax file number; the Commissioner may, by written notice given to the investment body concerned, inform the investment body accordingly. (4) A notice under subsection (3) takes effect on the day specified in the notice, being a day not earlier than the day on which a copy of the notice is given to the investor under subsection (5). (5) The Commissioner shall give a copy of any notice under subsection (3) to the investor concerned, together with a written statement of the reasons for the decision to give the notice. (6) On and from the day on which a notice under subsection (3) takes effect, the investor concerned shall be taken not to have quoted the investor’s tax file number in connection with the investment.

Amendment history: Inserted by No 97 of 1988, Sch 2 item 6, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 48 of 1991, item 69, effective s 9, 15, 33, 70 and 81–83: 8 Jan 1991 (s 2(2)) s 10–14, 16–31, 34(a), 35, 37–39, 41–51(1), 52–59(1), 60, 61,67, 68(1), 69, 71–80, 84(1)–(8), (10), (11), (13)–(17), 85, 86 and 88–90: 24 Apr 1991 (s 2(1)) s 32 and 84(9): 1 July 1991 (s 2(4)) s 34(b), 36, 40 and 87: 21 Aug 1990 (s 2(3)) s 51(2), 59(2), 62–66, 68(2) and 84(12): 25 Apr 1991 (s 2(5))

s 202DG — Investments held jointly

(1) Where 2 persons are jointly entitled to the property or rights that constitute an investment to which this Part applies, neither person shall be taken to have quoted the person’s tax file number in connection with the investment unless both persons have quoted their tax file numbers under this Division in connection with the investment. (2) Where more than 2 persons are jointly entitled to the property or rights that constitute an investment to which this Part applies, all of the persons are to be taken to have quoted their tax file numbers in connection with the investment if and only if: (a) where one of those persons has a tax file number and is not an exempt person in relation to the investment—that person has quoted that number, and at least one of the other persons is, for the purposes of this Part, to be taken to have quoted his or her tax file number, under this Division in connection with the investment; or (b) where 2 or more of those persons have tax file numbers and are not exempt persons in relation to the investment—at least 2 of those persons have quoted their own tax file numbers under this Division in connection with the investment; or (c) in any other case—at least 2 of those persons are, for the purposes of this Part, to be taken to have quoted their tax file numbers under this Division in connection with the investment. (2A) A reference in subsection (2) to an exempt person in relation to an investment is a reference to a person who, for the purposes of this Part, is to be taken to have quoted his or her tax file number under this Division in connection with the investment although the person has not actually done so. (3) This section does not apply in relation to persons who are jointly entitled to property or rights merely because they are partners in a partnership. (4) This section does not apply in relation to investments covered by section 202DDB.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 57 of 1990, Sch 2 item 51, effective s 6–58, 61–65, Sch 1 and 2: 16 June 1990 (s 2) | Amended by No 100 of 1991, Sch 2 item 61 | Sch 2 item 1991, effective s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1)) s 29 and 77: 24 Apr 1991 (s 2(3), (6)) s 33(a): 16 June 1990 (s 2(4)) s 33(c) and (d): 30 June 1989 (s 2(5)) s 78: 8 Jan 1991 (s 2(7))

s 202DH — Tax file number quoted for superannuation or surcharge purposes taken to be quoted for purposes of the taxation of eligible termination payments

(1) If a person (the first person ) who is a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme has quoted his or her tax file number to the trustee of the entity or scheme in connection with the operation or possible future operation of the Superannuation Industry (Supervision) Act 1993 , the Superannuation Contributions Tax (Assessment and Collection) Act 1997 , the Superannuation (Unclaimed Money and Lost Members) Act 1999 or the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 , the first person is taken, so long as he or she continues to be such a beneficiary, to have made a TFN declaration in relation to the trustee that has effect under Division 3. (2) In this section and section 202DHA: eligible superannuation entity has the same meaning as in the Superannuation Industry (Supervision) Act 1993. regulated exempt public sector superannuation scheme has the same meaning as in Part 25A of the Superannuation Industry (Supervision) Act 1993 .

Amendment history: Inserted by No 76 of 1996, effective s 4 and Sch 1 (items 1–43, 47): 18 Dec 1996 (s 2(1)) Sch 1 (items 44–46): 1 Jan 1993 (s 2(2)) Sch 2: 27 June 1996 (s 2(3)) Sch 4 (items 19–24): 16 Feb 1997 (s 2(4)) | Amended by No 71 of 1997, Sch 5 item 2, effective Sch 1: 5 June 1997 (s 2) | Amended by No 191 of 1997, Sch 9 item 2, effective Sch 1: 7 Dec 1997 (s 2(1)) | Amended by No 128 of 1999, Sch 3 item 11, effective s 8, Sch 1 (items 3–11) and Sch 3 (item 4): 13 Oct 1999 (s 2(1), (2), (6)) Sch 3 (item 1): 2 June 1997 (s 2(5)) | Amended by No 44 of 2000, Sch 4 item 4, effective Sch 3 (items 14–33, 36, 37), Sch 4 (items 10–12): 22 Dec 1999 (s 2(1)) Sch 3 (items 34, 35) and Sch 4 (items 4–9): 1 July 2000 (s 2(4), (5), (11)) | Amended by No 9 of 2007, Sch 1 item 26 | Sch 1 item 27, effective Sch 1 (items 3, 4, 24(1), 26, 27, 37): 15 Mar 2007 (s 2(1) item 2) | Amended by No 158 of 2012, Sch 4 item 48, effective Sch 4 (items 48–52): 29 Nov 2012 (s 2(1) item 10) | Amended by No 23 of 2018, Sch 1 item 58, effective Sch 1 (items 10, 11, 19, 57–59): 1 Apr 2018 (s 2(1) items 3, 8) Sch 1 (items 75–79): 30 Mar 2018 (s 2(1) item 9)

s 202DHA — Tax file number quoted for Division 3 purposes taken to have been quoted for superannuation purposes

If: (a) a person has on or after 1 July 2007 made a TFN declaration in relation to a payer; and (b) the person is a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme or is an RSA holder; and (c) the payer makes a contribution to the person’s eligible superannuation entity or regulated exempt public sector superannuation scheme or RSA for the benefit of the person; the person is taken to have authorised the payer to inform the trustee of the superannuation entity or scheme or the RSA provider of the person’s tax file number.

Amendment history: Inserted by No 9 of 2007, Sch 1 item 26, effective Sch 1 (items 3, 4, 24(1), 26, 27, 37): 15 Mar 2007 (s 2(1) item 2) | Amended by No 15 of 2007, Sch 1 item 117 | Sch 1 item 118 | Sch 1 item 119 | Sch 1 item 120, effective Sch 1 (items 1–8, 22–149, 406(1)–(3)) and Sch 3 (items 6, 7): 15 Mar 2007 (s 2(1) items 2, 6)

s 202DI — Tax file number quoted for RSA purposes taken to be quoted for purposes of the taxation of superannuation benefits

If a person (the first person ) who is the holder of an RSA has quoted his or her tax file number to the provider of the RSA in connection with the operation or possible future operation of the Retirement Savings Accounts Act 1997 , the first person is taken, so long as he or she continues to be the holder of the RSA, to have made a TFN declaration in relation to the provider of the RSA that has effect under Division 3.

Amendment history: Inserted by No 62 of 1997, effective Sch 13: 2 June 1997 (s 2) | Amended by No 44 of 2000, Sch 4 item 6, effective Sch 3 (items 14–33, 36, 37), Sch 4 (items 10–12): 22 Dec 1999 (s 2(1)) Sch 3 (items 34, 35) and Sch 4 (items 4–9): 1 July 2000 (s 2(4), (5), (11)) | Amended by No 15 of 2007, Sch 1 item 113, effective Sch 1 (items 1–8, 22–149, 406(1)–(3)) and Sch 3 (items 6, 7): 15 Mar 2007 (s 2(1) items 2, 6)

s 202DJ — Tax file number quoted for purposes of taxation of superannuation benefits taken to be quoted for surcharge purposes

(1) If a person who is: (a) a beneficiary of an eligible superannuation entity or of a regulated exempt public sector superannuation scheme; or (b) a member of a constitutionally protected superannuation fund; or (c) the holder of an RSA; has made a TFN declaration in relation to the trustee of the entity, scheme or fund, or the RSA provider, that states his or her tax file number, and has effect under Division 3 (except a declaration that includes a statement mentioned in subsection 202CB(2)), the person is taken, so long as he or she continues to be such a beneficiary, member or holder, to have quoted that tax file number to the trustee of the entity, scheme or fund or to the RSA provider, as the case may be, in connection with the operation or possible future operation of the Superannuation Contributions Tax (Assessment and Collection) Act 1997 and the Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997 . (2) In this section: constitutionally protected superannuation fund has the same meaning as constitutionally protected fund has in the Income Tax Assessment Act 1997 . eligible superannuation entity has the same meaning as in the Superannuation Industry (Supervision) Act 1993. regulated exempt public sector superannuation scheme has the same meaning as in Part 25A of the Superannuation Industry (Supervision) Act 1993 .

Amendment history: Inserted by No 71 of 1997, effective Sch 1: 5 June 1997 (s 2) | Amended by No 191 of 1997, Sch 9 item 3 | Sch 9 item 4, effective Sch 1: 7 Dec 1997 (s 2(1)) | Amended by No 44 of 2000, Sch 4 item 8 | Sch 4 item 9, effective Sch 3 (items 14–33, 36, 37), Sch 4 (items 10–12): 22 Dec 1999 (s 2(1)) Sch 3 (items 34, 35) and Sch 4 (items 4–9): 1 July 2000 (s 2(4), (5), (11)) | Amended by No 8 of 2007, Sch 1 item 16, effective Sch 1 (item 16): 5 June 1997 (s 2(1) item 13) | Amended by No 15 of 2007, Sch 1 item 113 | Sch 1 item 121, effective Sch 1 (items 1–8, 22–149, 406(1)–(3)) and Sch 3 (items 6, 7): 15 Mar 2007 (s 2(1) items 2, 6) | Amended by No 158 of 2012, Sch 4 item 49 | Sch 4 item 50 | Sch 4 item 51 | Sch 4 item 52, effective Sch 4 (items 48–52): 29 Nov 2012 (s 2(1) item 10) | Amended by No 23 of 2018, Sch 1 item 59, effective Sch 1 (items 10, 11, 19, 57–59): 1 Apr 2018 (s 2(1) items 3, 8) Sch 1 (items 75–79): 30 Mar 2018 (s 2(1) item 9)

s 202DL — Quotation of tax file number

A depositor of a farm management deposit quotes the owner’s tax file number to the FMD provider in connection with the deposit by: (a) stating the number in the form mentioned in subsection 393 ‑ 20(2) of the Income Tax Assessment Act 1997 in relation to the deposit; or (b) informing the FMD provider of the number in any other manner approved by the Commissioner in connection with the deposit. Note: If a farm management deposit was made by a trustee on behalf of a beneficiary who was under a legal disability when the deposit was made, and the beneficiary is no longer under a legal disability, this Division applies as if the beneficiary had made the deposit: see section 393 ‑ 28 of the Income Tax Assessment Act 1997 .

Amendment history: Inserted by No 85 of 1998, Sch 2G item 2, effective Sch 1: 2 Jan 1999 (s 2(2)) | Amended by No 79 of 2010, Sch 4 item 27 | Sch 4 item 28 | Sch 4 item 29 | Sch 4 item 30, effective Sch 1 (items 1, 2, 17–26, 53, 57, 66), Sch 3 (item 1), Sch 4 (items 1, 9–37, 51) and Sch 5 (items 1, 3–5, 13): 1 July 2010 (s 2(1) items 2, 4) Sch 2 (items 1, 10–15): 1 July 2010 (s 2(1) item 3) | Amended by No 62 of 2011, Sch 1 item 5, effective Sch 1 (items 4, 5, 14), Sch 2 (items 1–7, 28–44, 51) and Sch 4 (items 1–32, 34): 29 June 2011 (s 2(1) items 2, 6)

s 202DM — Effect of incorrect quotation of tax file number

Commissioner may notify FMD provider of correct tax file number (1) If the Commissioner is satisfied: (a) that the tax file number quoted to an FMD provider in connection with a farm management deposit: (i) has been cancelled or withdrawn since it was quoted; or (ii) is otherwise wrong; and (b) that the owner has a tax file number; the Commissioner may give the FMD provider notice in writing of the owner’s correct tax file number. Commissioner may notify FMD provider if owner does not have a tax file number etc. (3) If: (a) the Commissioner is satisfied that the tax file number quoted to an FMD provider in connection with a farm management deposit: (i) has been cancelled since it was quoted; or (ii) is for any other reason not the owner’s tax file number; and (b) the Commissioner is not satisfied that the owner has a tax file number; the Commissioner may give the FMD provider notice in writing accordingly. Commissioner to give owner copy of notice (4) If a notice is given under subsection (3), the Commissioner must give the depositor a copy of the notice, together with a written statement of the reasons for the decision to give the notice. Notice takes effect when given to owner (5) The notice takes effect on the day specified in the notice, being a day not earlier than the day on which the copy of the notice is given to the depositor. Tax file number deemed not quoted (6) On and from the day on which the notice takes effect, the depositor is taken not to have quoted the owner’s tax file number in connection with the deposit.

Amendment history: Inserted by No 85 of 1998, Sch 2G item 16, effective Sch 1: 2 Jan 1999 (s 2(2)) | Amended by No 101 of 2006, Sch 1 item 159, effective Sch 1 (items 1, 5–199), Sch 2 (items 118–565, 1017, 1023–1037) and Sch 6 (items 1–4, 6–15): 14 Sept 2006 (s 2(1) items 2, 4) Sch 3 (items 1–10) and Sch 4 (items 1–11): 1 Jan 2008 (s 2(1) item 3) | Amended by No 79 of 2010, Sch 4 item 31 | Sch 4 item 32 | Sch 4 item 33 | Sch 4 item 34, effective Sch 1 (items 1, 2, 17–26, 53, 57, 66), Sch 3 (item 1), Sch 4 (items 1, 9–37, 51) and Sch 5 (items 1, 3–5, 13): 1 July 2010 (s 2(1) items 2, 4) Sch 2 (items 1, 10–15): 1 July 2010 (s 2(1) item 3)

s 202DN — Application of Division

This Division applies to both the trustee of a trust and to a beneficiary of the trust, if: (a) paragraph 12 ‑ 175(1)(c) in Schedule 1 to the Taxation Administration Act 1953 applies to the trust; and Note: That paragraph applies to certain closely held trusts. (b) paragraph 12 ‑ 175(1)(d) in that Schedule applies to the beneficiary.

s 202DO — Quotation of tax file numbers

(1) The beneficiary may quote the beneficiary’s tax file number to the trustee. (2) The beneficiary quotes the beneficiary’s tax file number to the trustee if the beneficiary, or another person acting for the beneficiary, informs the trustee of the number in a manner approved by the Commissioner.

s 202DP — Trustee must report quoted tax file numbers

(1) The trustee must report the beneficiary’s tax file number to the Commissioner, in the approved form, if: (a) the beneficiary quotes the beneficiary’s tax file number to the trustee during a quarter (within the meaning of the Income Tax Assessment Act 1997 ); and (b) the beneficiary has not quoted the beneficiary’s tax file number to the trustee in connection with an investment to which this Part applies; and (c) the trustee has not reported, and is not required to report, the beneficiary’s tax file number to the Commissioner under Division 6D of Part III of this Act (about trustee beneficiary non ‑ disclosure tax). (2) The trustee must give the report to the Commissioner within: (a) one month after the end of the quarter to which it relates; or (b) within such further time as the Commissioner allows. (3) The Commissioner may, by notice in writing given to the trustee, inform the trustee that the period specified in the notice (being a period greater than 3 months) is to be the trustee’s reporting period for the purposes of this section. If the Commissioner does so, a reference in this section to a quarter is taken to be a reference to the period specified in the notice. (4) For the purposes of this section, disregard subsection 202DR(3). Note: Refusal or failure to report to the Commissioner as required by this section is an offence under section 8C of the Taxation Administration Act 1953 .

s 202DR — Effect of incorrect quotation of tax file number

Commissioner may notify trustee of correct tax file number (1) If the Commissioner is satisfied: (a) that the tax file number quoted to the trustee: (i) has been cancelled or withdrawn since it was quoted; or (ii) is otherwise wrong; and (b) that the beneficiary has a tax file number; the Commissioner may give the trustee notice in writing of the beneficiary’s correct tax file number. (2) The notice given under subsection (1) is taken to have taken effect on the day on which the cancelled or withdrawn tax file number was quoted to the trustee as mentioned in paragraph (1)(a). (3) On and from the day on which the notice given under subsection (1) took effect, the beneficiary is taken to have quoted the beneficiary’s correct tax file number to the trustee. Commissioner may notify trustee if beneficiary does not have a tax file number etc. (4) If: (a) the Commissioner is satisfied that the tax file number quoted to the trustee: (i) has been cancelled or withdrawn since it was quoted; or (ii) is for any other reason not the beneficiary’s tax file number; and (b) the Commissioner is not satisfied that the beneficiary has a tax file number; the Commissioner must give the trustee written notice accordingly. (5) The Commissioner must give the beneficiary a copy of the notice given under subsection (4), together with a written statement of the reasons for the decision to give the notice. (6) The notice given under subsection (4) takes effect on the day specified in the notice, being a day not earlier than the day on which the copy of the notice is given to the beneficiary. (7) On and from the day on which the notice given under subsection (4) takes effect, the beneficiary is taken not to have quoted the beneficiary’s tax file number to the trustee. Note: The trustee may be required to withhold an amount from a payment to the beneficiary if the beneficiary has not quoted the beneficiary’s tax file number to the trustee at the time the payment is made: see sections 12 ‑ 175 and 12 ‑ 180 in Schedule 1 to the Taxation Administration Act 1953 . As such, the trustee may be required to withhold if a notice under subsection (4) of this section is in effect on the day on which the payment is made.

Amendment history: Inserted by No 75 of 2010, Sch 2 item 1 | Sch 2 item 2, effective Sch 1 (items 1–33, 35) and Sch 6 (items 2–6): 29 June 2010 (s 2(1) item 2) Sch 2 (items 1, 2, 25): 1 July 2010 (s 2(1) item 3) Sch 5 (items 2–6): 28 June 2010 (s 2(1) item 7) | Amended by No 41 of 2011, Sch 5 item 413, effective Sch 5 (items 15–17): 28 June 2011 (s 2(1) item 11) Sch 5 (items 57–73, 79, 176–367, 376–382, 412, 413): 27 June 2011 (s 2(1) items 17, 23)

s 202EA — Persons receiving certain pensions etc.—employment

(1) Nothing in this Part shall be taken to provide for a person who is a recipient because the person receives, or expects to receive, a pension or benefit referred to in subsection (5) to make a TFN declaration, or to quote his or her tax file number, in connection with the payment of that pension, benefit or allowance. (2) For the purposes of this Part, a person who is being paid a pension or benefit referred to in subsection (5) shall be taken to have quoted his or her tax file number in a TFN declaration given to a payer of the person if a statement is made in the declaration to the effect that the person is being paid such a pension or benefit. (3) A person who, as a person who is being paid a pension or benefit referred to in subsection (5), is taken, because of this section, to have quoted his or her tax file number in a TFN declaration shall continue to be taken to have, because of this section, quoted the number in the declaration until the Commissioner gives a written notice to the person to the effect that the person is no longer entitled to exemption under this section. (4) The Commissioner may not give a notice under subsection (3) until the person has ceased to be paid any pension or benefit referred to in subsection (5). (5) This section applies in relation to the following: (a) an age pension under Part 2.2 of the Social Security Act 1991 ; (b) a disability support pension under Part 2.3 of that Act; (d) a carer payment under Part 2.5 of that Act; (fa) a parenting payment that is a pension PP (single) under Part 2.10 of that Act; (g) a special benefit under Part 2.15 of that Act; (h) a special needs pension under Part 2.16 of that Act; (i) a pension under Part III of the Veterans’ Entitlements Act 1986 ; (ia) income support supplement under Part IIIA of the Veterans’ Entitlements Act 1986 .

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 100 of 1991, Sch 2 item 62, effective s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1)) s 29 and 77: 24 Apr 1991 (s 2(3), (6)) s 33(a): 16 June 1990 (s 2(4)) s 33(c) and (d): 30 June 1989 (s 2(5)) s 78: 8 Jan 1991 (s 2(7)) | Amended by No 216 of 1991, Sch 2 item 133, effective s 10, 12–39, 41, 43, 44, 67–81, 83–86, 89(1), (3)–(19), 91, 92, 102, 103 and Sch 1–4: 24 Dec 1991 (s 2(1)) s 11 and 89(2): 22 Jan 1991 (s 2(2)) s 40 and 42: 6 Jan 1992 (s 2(3)) s 45, 46, 48–51, 54–58, 60–66, 90(1), (3)–(14), 93–96 and 98–101: 21 Aug 1991 (s 2(4)) s 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 (s 2(6)) | Amended by No 197 of 1997, Sch 1 item 329 | Sch 1 item 330, effective Sch 1 (items 313–337): 20 Mar 1998 (s 2(2)) | Amended by No 13 of 1999, Sch 1 item 126, effective Sch 1 (items 126–128): 1 July 1997 (s 2(3)) Sch 2 (items 56–64): 1 July 1999 (s 2(2)(b)) | Amended by No 179 of 1999, Sch 18 item 55 | Sch 18 item 56 | Sch 18 item 57 | Sch 18 item 58 | Sch 18 item 59, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 100 of 2004, effective Sch 2 (item 31): 20 Sept 2004 (s 2(1) item 3D) | Amended by No 89 of 2007, Sch 4 item 1, effective Sch 4: 22 June 2007 (s 2(1) item 22) | Amended by No 26 of 2018, Sch 2 item 1 | Sch 2 item 83 | Sch 3 item 3 | Sch 3 item 101, effective Sch 1 (items 12, 13, 342–354), Sch 2 (items 1, 2, 82–93) and Sch 3 (items 3, 4, 98–111): 20 Mar 2020 (s 2(1) items 2, 4, 5) Sch 5 (items 26–31, 139–148): 20 Sept 2020 (s 2(1) item 8) Sch 6 (items 5, 63–72) and Sch 7 (items 1, 68–77): 1 Jan 2022 (s 2(1) items 10, 11) | Amended by No 142 of 2021, Sch 1 item 12 | Sch 1 item 13 | Sch 1 item 14, effective Sch 1 (items 10–14): 1 Jan 2022 (s 2(1) item 2)

s 202EB — Persons receiving certain pensions etc.—investments

(1) For the purposes of this Part, a person to whom this section applies shall be taken to have quoted his or her tax file number under Division 4 in connection with the investment if the investment body concerned is given the following information by the person in a manner approved by the Commissioner: (a) the person’s full name; (b) the nature of the pension, benefit or allowance by virtue of the payment of which the person is a person to whom this section applies. (3) A person who, as a person to whom this section applies, is taken, because of this section, to have quoted his or her tax file number in connection with an investment shall continue to be taken to have, because of this section, quoted the number in connection with the investment until the Commissioner gives a written notice to the person to the effect that the person is no longer entitled to exemption under this section. (4) The Commissioner may not give a notice under subsection (3) until the person has ceased to be a person to whom this section applies. (5) A person to whom this section applies is a person who is being paid: (a) one of the following: (i) an age pension under Part 2.2 of the Social Security Act 1991 ; (ii) a disability support pension under Part 2.3 of that Act; (iv) a carer payment under Part 2.5 of that Act; (via) a parenting payment that is a pension PP (single) under Part 2.10 of that Act; (vii) a special benefit under Part 2.15 of that Act; (viii) a special needs pension under Part 2.16 of that Act; or (c) a pension under Part III of the Veterans’ Entitlements Act 1986 ; or (d) income support supplement under Part IIIA of the Veterans’ Entitlements Act 1986 .

Amendment history: Inserted by No 97 of 1988, Sch 2 item 6, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 58 of 1990, item 19, effective s 10–22 and 24–35: 16 June 1990 (s 2(1), (2)) s 23: 4 Dec 1989 (s 2(3)) | Amended by No 100 of 1991, Sch 2 item 202D | Sch 2 item 63, effective s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1)) s 29 and 77: 24 Apr 1991 (s 2(3), (6)) s 33(a): 16 June 1990 (s 2(4)) s 33(c) and (d): 30 June 1989 (s 2(5)) s 78: 8 Jan 1991 (s 2(7)) | Amended by No 216 of 1991, effective s 10, 12–39, 41, 43, 44, 67–81, 83–86, 89(1), (3)–(19), 91, 92, 102, 103 and Sch 1–4: 24 Dec 1991 (s 2(1)) s 11 and 89(2): 22 Jan 1991 (s 2(2)) s 40 and 42: 6 Jan 1992 (s 2(3)) s 45, 46, 48–51, 54–58, 60–66, 90(1), (3)–(14), 93–96 and 98–101: 21 Aug 1991 (s 2(4)) s 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 (s 2(6)) | Amended by No 197 of 1997, Sch 1 item 333, effective Sch 1 (items 313–337): 20 Mar 1998 (s 2(2)) | Amended by No 13 of 1999, effective Sch 1 (items 126–128): 1 July 1997 (s 2(3)) Sch 2 (items 56–64): 1 July 1999 (s 2(2)(b)) | Amended by No 89 of 2007, Sch 4 item 2, effective Sch 4: 22 June 2007 (s 2(1) item 22) | Amended by No 26 of 2018, effective Sch 1 (items 12, 13, 342–354), Sch 2 (items 1, 2, 82–93) and Sch 3 (items 3, 4, 98–111): 20 Mar 2020 (s 2(1) items 2, 4, 5) Sch 5 (items 26–31, 139–148): 20 Sept 2020 (s 2(1) item 8) Sch 6 (items 5, 63–72) and Sch 7 (items 1, 68–77): 1 Jan 2022 (s 2(1) items 10, 11)

s 202EC — Entities not required to lodge income tax returns

(1) For the purposes of this Part, where: (a) an entity that is not required to furnish to the Commissioner a return under section 161 in respect of a year of income is, at any time during that year, an investor in relation to an investment to which this Part applies; and (b) the entity does not have a tax file number; the entity shall be taken to have quoted its tax file number in connection with the investment if the investment body concerned is given the following information by the eligible representative in a manner approved by the Commissioner: (c) the name and address of the entity; (d) the reason why the entity is not obliged to furnish to the Commissioner a return under section 161 in respect of the year of income. (3) An entity that, as an entity that is not required to furnish to the Commissioner a return under section 161 in respect of a year of income, is to be taken, because of this section, to have quoted its tax file number in connection with an investment shall continue to be taken to have, because of this section, quoted the number in connection with the investment until 2 months after the end of the first year of income, following the time at which the entity is to be taken to have quoted the number, in respect of which the entity is required so to furnish a return. (4) Where an entity in respect of which information has been given to an investment body under subsection (1) in connection with an investment becomes obliged under section 161 to furnish a return in respect of a year of income, the person who is the public officer of the entity for the purposes of this Act commits an offence if: (a) the entity is, at the end of the year of income, still an investor in relation to the investment; and (b) the investment body is not, within 2 months after the end of the year of income, informed of the entity’s tax file number or informed that the entity is obliged to furnish the return. Penalty: 10 penalty units. (5) For the purposes of this section, a person is an eligible representative of an entity if the person is: (a) where the entity is a body corporate—a person who is any one or more of the following: (i) the public officer of the body corporate for the purposes of this Act; (ii) an officer of the body corporate within the meaning of section 8Y of the Taxation Administration Act 1953 ; (iii) a receiver of property of the body corporate, whether appointed by a court or otherwise and whether or not also a manager; (iv) a liquidator of the body corporate appointed by a court; (v) in the case of a foreign company within the meaning of the Corporations Act 2001 —a local agent of the company within the meaning of that Act; (vi) an employee of the body corporate in relation to whom there is in force a written authorisation to act as an eligible representative of the body corporate, being an authorisation by a person who, when the authorisation was given, was an eligible representative of the body corporate by virtue of one or more of the preceding subparagraphs; or (b) where the entity is an unincorporated association—a person who is any one or more of the following: (i) the public officer of the unincorporated association for the purposes of this Act; (ii) a director, secretary, office ‑ holder, liquidator, receiver or trustee of the association; (iii) an employee or member of the unincorporated association in relation to whom there is in force a written authorisation to act as an eligible representative of the unincorporated association, being an authorisation by a person who, when the authorisation was given, was an eligible representative of the unincorporated association by virtue of either or both of the preceding subparagraphs.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 58 of 1990, item 20, effective s 10–22 and 24–35: 16 June 1990 (s 2(1), (2)) s 23: 4 Dec 1989 (s 2(3)) | Amended by No 55 of 2001, effective s 4–14 and Sch 3 (items 220–263): 15 July 2001 (s 2(1), (3)) | Amended by No 4 of 2016, effective Sch 4 (items 1, 188, 397–399): 10 Mar 2016 (s 2(1) item 6) | Amended by No 61 of 2016, Sch 1 item 296, effective Sch 1 (item 296) and Sch 3 (items 24, 25): 21 Oct 2016 (s 2(1) item 1)

s 202EE — Non ‑ residents

(1) For the purposes of this Part, where: (a) a non ‑ resident is an investor in relation to an investment to which this Part applies; and (b) at a particular time, the investment body pays an amount to the non ‑ resident by way of income derived from the investment; the non ‑ resident is taken to have quoted the non ‑ resident’s tax file number in connection with the investment at that time if: (c) the investment body is required: (i) to withhold an amount under Subdivision 12 ‑ F or 12 ‑ H in Schedule 1 to the Taxation Administration Act 1953 from the payment; or (ii) to pay the Commissioner an amount under Subdivision 12A ‑ C in that Schedule in respect of the payment; or (d) the investment body would have been required to withhold such an amount but for the operation of paragraph 128B(3)(a), (ga) or (jb) or subparagraph 128B(3)(h)(iv) of this Act or subsection 802 ‑ 15(1) of the Income Tax Assessment Act 1997 . (2) If: (a) a person who was a non ‑ resident and an investor in relation to an investment to which this Part applies becomes a resident of Australia at a particular time; and (b) the person is, at that time, still an investor in relation to the investment; and (c) the investment body concerned is not, within one month after that time, informed of the person’s tax file number or informed that the person has become such a resident; the person commits an offence. Penalty: 10 penalty units. (3) Nothing in this section affects the person’s liability to pay withholding tax.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Repealed and substituted by No 57 of 1990, Sch 2 item 53, effective s 6–58, 61–65, Sch 1 and 2: 16 June 1990 (s 2) | Amended by No 100 of 1991, Sch 2 item 202D | Sch 2 item 64, effective s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1)) s 29 and 77: 24 Apr 1991 (s 2(3), (6)) s 33(a): 16 June 1990 (s 2(4)) s 33(c) and (d): 30 June 1989 (s 2(5)) s 78: 8 Jan 1991 (s 2(7)) | Amended by No 95 of 1997, Sch 5 item 9, effective Sch 1 (item 23): 30 June 1997 (s 2(1)) | Amended by No 179 of 1999, Sch 18 item 39 | Sch 18 item 40, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 147 of 2005, Sch 2 item 11, effective Sch 1 (items 1–3, 169(1)), Sch 2 (items 2–11, 27(1)–(4), 28(1)–(3)), Sch 4 (items 1–3, 12), Sch 5 (items 1–12, 20) and Sch 7 (items 1–13, 19, 20): 14 Dec 2005 (s 2(1) items 2, 3, 5, 6) | Amended by No 101 of 2006, Sch 2 item 419 | Sch 2 item 420, effective Sch 1 (items 1, 5–199), Sch 2 (items 118–565, 1017, 1023–1037) and Sch 6 (items 1–4, 6–15): 14 Sept 2006 (s 2(1) items 2, 4) Sch 3 (items 1–10) and Sch 4 (items 1–11): 1 Jan 2008 (s 2(1) item 3) | Amended by No 79 of 2007, Sch 10 item 8, effective Sch 1 (items 1–27, 33–38, 43(1), (4), (5)), Sch 6 (items 1, 2, 8), Sch 7 (items 1–16), Sch 9 (items 1–13, 30–33) and Sch 10 (items 3–9, 32): 21 June 2007 (s 2(1) items 2, 4, 6) Sch 8 (items 1, 4–11, 26(1), (2) and (4)): 1 July 2007 (s 2(1) item 5) | Amended by No 143 of 2007, Sch 7 item 16 | Sch 7 item 10, effective Sch 1 (items 2, 3, 18–127, 222, 223, 224(1), (2), 225, 226), Sch 4 (items 1–46, 51, 52), Sch 7 (items 9–17, 104(2)) and Sch 8: 24 Sept 2007 (s 2(1) items 2, 4, 11, 12) | Amended by No 97 of 2008, Sch 3 item 36, effective Sch 1 (items 1, 2, 12) and Sch 3 (items 5–43): 3 Oct 2008 (s 2(1) items 2, 3) | Amended by No 4 of 2016, effective Sch 4 (items 1, 188, 397–399): 10 Mar 2016 (s 2(1) item 6) | Amended by No 53 of 2016, Sch 6 item 16, effective Sch 3 (item 1), Sch 5 (items 1, 3, 6–28, 75), Sch 6 (items 1–20) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4)

s 202EG — Manner of completing declarations

Where a person is unable to make a declaration under this Division, the declaration may be made by another person on behalf of the first ‑ mentioned person.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159)

s 202EH — Declarations under this Division to be retained in certain circumstances

The Commissioner may, by legislative instrument, direct an investment body to retain declarations, or declarations of a particular kind, made under this Division for such time as is specified in the direction.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Repealed and substituted by No 57 of 1990, Sch 2 item 54, effective s 6–58, 61–65, Sch 1 and 2: 16 June 1990 (s 2) | Amended by No 64 of 2020, Sch 3 item 224, effective Sch 1: 1 July 2020 (s 2(1) item 2) Sch 3 (items 203–227, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 202F — Review of decisions

(1) Applications may be made to the Tribunal for review of the following decisions of the Commissioner: (a) a decision refusing an application for the issue of a tax file number under section 202BA (including a decision that is to be taken to have been made by virtue of section 202BC); (b) a decision to cancel a tax file number under section 202BE; (c) a decision to give a notice under subsection 202CE(3); (d) a decision to give a notice under subsection 202DF(3); (da) a decision to give a notice under subsection 202DM(3); (db) a decision to give a notice under subsection 202DR(4); (e) a decision to give a notice under subsection 202EB(3); (fa) a decision to give a notice under subsection 190 ‑ 15(1) or (1A) of the Higher Education Support Act 2003 ; (fb) a decision to give a notice under subsection 190 ‑ 20(1) or (1A) of the Higher Education Support Act 2003 ; (fc) a decision to give a notice under subsection 1061ZVJD(1) of the Social Security Act 1991 ; (fd) a decision to give a notice under subsection 1061ZVJF(1) of the Social Security Act 1991 ; (fe) a decision to give a notice under subsection 11D(1) of the Student Assistance Act 1973 ; (ff) a decision to give a notice under subsection 11F(1) of the Student Assistance Act 1973 ; (fg) a decision to give a notice under subsection 68(1) of the Australian Apprenticeship Support Loans Act 2014 ; (fh) a decision to give a notice under subsection 70(1) of the Australian Apprenticeship Support Loans Act 2014 ; (g) a decision stated by the regulations to be a reviewable decision for the purposes of this section. (2) Where an application has been made to the Tribunal for review of a decision referred to in paragraph (1)(a), the orders that may be made under section 32 of the Administrative Review Tribunal Act 2024 staying or otherwise affecting the operation or implementation of the decision include an order that the Commissioner issue a tax file number to the applicant pending the determination of the application for review. (3) A tax file number issued in accordance with an order referred to in subsection (2) ceases to have effect when the application is finally disposed of. (4) When a tax file number ceases to have effect under subsection (3), this Part (other than this section) applies as if the number had been cancelled.

Amendment history: Inserted by No 97 of 1988, Sch 2 item 6, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Amended by No 85 of 1998, Sch 2G item 16, effective Sch 1: 2 Jan 1999 (s 2(2)) | Amended by No 150 of 2003, Sch 2 item 132, effective Sch 2 (items 125–132): 1 Jan 2004 (s 2(1) item 16) | Amended by No 114 of 2004, effective Sch 5: 13 July 2004 (s 2(1) item 10) | Amended by No 75 of 2010, Sch 2 item 2, effective Sch 1 (items 1–33, 35) and Sch 6 (items 2–6): 29 June 2010 (s 2(1) item 2) Sch 2 (items 1, 2, 25): 1 July 2010 (s 2(1) item 3) Sch 5 (items 2–6): 28 June 2010 (s 2(1) item 7) | Amended by No 82 of 2014, Sch 1 item 4, effective Sch 1 (items 2–4): 18 July 2014 (s 2(1) item 2) | Amended by No 169 of 2015, Sch 1 item 5 | Sch 1 item 24 | Sch 1 item 11D | Sch 1 item 11F, effective Sch 1 (items 2–5, 111): 1 Jan 2016 (s 2(1) item 2) | Amended by No 64 of 2020, Sch 3 item 226, effective Sch 1: 1 July 2020 (s 2(1) item 2) Sch 3 (items 203–227, 325, 326): 1 Oct 2020 (s 2(1) item 6) | Amended by No 61 of 2023, effective Sch 1 (items 130, 131, 156–165): 1 Jan 2024 (s 2(1) item 1) | Amended by No 38 of 2024, Sch 1 item 29, effective Sch 1 (items 29, 30, 63): 14 Oct 2024 (s 2(1) item 2)

s 202FA — Statements to accompany notification of decisions

(1) Where a decision of a kind referred to in section 202F is made and notice in writing of the decision is given to a person whose interests are affected by the decision, that notice shall include a statement to the effect that, if the person is dissatisfied with the decision, application may, subject to the Administrative Review Tribunal Act 2024 : (a) be made to the Tribunal for review of the decision; and (b) include a statement to the effect that the person may request a statement of reasons under that Act. (2) A failure to comply with subsection (1) does not affect the validity of the decision.

Amendment history: Inserted by No 97 of 1988, effective s 6–11, 13–20 and Sch 1: 1 Jan 1989 (s 2(1)) s 12: 1 July 1989 (s 2(2)) and gaz 1989, No S159) | Inserted by No 38 of 2024, Sch 1 item 30, effective Sch 1 (items 29, 30, 63): 14 Oct 2024 (s 2(1) item 2)

s 203 — Verification of tax file numbers

(1) This section applies if an Agency (within the meaning of the Public Service Act 1999 ) obtains or has obtained, in accordance with a law of the Commonwealth, a number that any of the following (the relevant official ) believes to be the tax file number of a person (the relevant person ): (a) the Agency Head (within the meaning of that Act); (b) an SES employee, or acting SES employee, in the Agency. Note: For example, the Agency may have received the number in a TFN declaration made by the relevant person in relation to an assistance payment, or from another person in accordance with a law that provides for an official to ask the other person to provide the relevant person’s tax file number. (2) The relevant official may give the Commissioner a notice, in writing, asking the Commissioner to verify the number under this section. (3) A notice under subsection (2): (a) must include the number; and (b) must include the full name and date of birth of the relevant person; and (c) may include any other information that the relevant official considers may assist in identifying the relevant person. (4) If the Commissioner is satisfied, having regard to the information (if any) that the Commissioner has recorded for the number, that it is reasonable to do so, the Commissioner may give the Agency a notice, in writing, that states whether or not the Commissioner is able to verify the information given. (5) If: (a) the Commissioner is not satisfied that the number is the tax file number of the relevant person; but (b) the Commissioner is satisfied, having regard to the information (if any) that the Commissioner has recorded for the number, that another number (the correct number ) is the tax file number of the relevant person; the notice under subsection (4) may state the correct number. (6) If the notice under subsection (4) states the correct number, the correct number is taken to be the number that was obtained by the Agency as mentioned in subsection (1). (7) This section does not limit, and is not limited by, section 202CEA or any other provision, in this or any other law of the Commonwealth, that provides for the sharing or verification of tax file numbers. Notices are not legislative instruments (8) A notice given under subsection (2) or (4) is not a legislative instrument.

Amendment history: Repealed by No 5 of 1937, item 5, effective 3 July 1937 | Inserted by No 87 of 1978, item 20 | item 24 | item 44 | item 45 | item 58 | item 62 | item 63 | item 64 | item 70 | item 75, effective s 17–71: 22 June 1978 (s 2) | Repealed by No 73 of 1989, item 4, effective Sch: 21 June 1989 (s 2) | Inserted by No 8 of 2019, effective Sch 6 (items 1, 2): 1 July 2018 (s 2(1) item 6) Sch 7 (item 1) and Sch 8 (items 12, 27–34): 1 Apr 2019 (s 2(1) items 7, 11)

s 204 — Disclosure of tax file numbers to certain registrars

(1) If: (a) the Commissioner is appointed as the Commonwealth Registrar (within the meaning of the Corporations (Aboriginal and Torres Strait Islander) Act 2006 ); and (b) no other person or body is appointed as that registrar; the Commissioner may disclose the tax file number of a person to that registrar if the disclosure is made for the purposes of facilitating the administration of Part 6 ‑ 7A of that Act. (2) If: (a) the Commissioner is appointed as the Registrar (within the meaning of the Corporations Act 2001 ); and (b) no other person or body is appointed as that registrar; the Commissioner may disclose the tax file number of a person to that registrar if the disclosure is made for the purposes of facilitating the administration of Part 9.1A of that Act. (2A) The Commissioner may disclose the tax file number of a person to a registrar specified in subsection 355 ‑ 67(2) in Schedule 1 to the Taxation Administration Act 1953 if: (a) the Commissioner is appointed as that registrar; and (b) no other person or body is appointed as that registrar; and (c) the disclosure is made through use of a computer application or system that is used for the performance of functions, or the exercise of powers, of both the Commissioner and that registrar; and (d) use of the application or system by that registrar is on the condition that tax file numbers disclosed through use of the application or system are only to be recorded, used, divulged, disclosed or communicated to the extent reasonably necessary for the application or system to be used for the performance of that registrar’s functions, or the exercise of that registrar’s powers. (3) To avoid doubt, subsection (1), (2) or (2A) applies to the disclosure of the person’s tax file number whether or not that registrar has requested the person, or the Commissioner, to give the tax file number to that registrar. Income Tax Assessment Act 1936 No. 27, 1936 Compilation No. 191 Compilation date: 1 April 2026 Includes amendments: Act No. 12, 2026 This compilation is in 7 volumes Volume 1: sections 1-78A Volume 2: sections 79A-121L Volume 3: sections 124ZM-204 Volume 4: sections 251R-468 Volume 5: Schedules Volume 6: Endnotes 1-4 Volume 7: Endnote 5 Each volume has its own contents About this compilation This compilation This is a compilation of the Income Tax Assessment Act 1936 that shows the text of the law as amended and in force on 1 April 2026 (the compilation date ). The notes at the end of this compilation (the endnotes ) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). Application, saving and transitional provisions If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Presentational changes The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register. Self ‑ repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents

Amendment history: Amended by No 17 of 1940, effective 24 June 1940 | Repealed and substituted by No 65 of 1940, effective s 3, 14 and 15: 1 Jan 1941 (s 2(2)) s 10: 28 Nov 1940 (s 2(3)) Remainder: 14 Dec 1940 (s 2(1)) | Amended by No 43 of 1954, effective 6 Nov 1954 (s 2) | Amended by No 108 of 1981, item 124, effective s 4–25: 24 June 1981 (s 2) | Amended by No 123 of 1984, Sch 16 item 109, effective s 91–166 and 385: 14 Dec 1984 (s 2(3)) | Amended by No 1 of 1999 | Amended by No 179 of 1999, Sch 18 item 163A | Sch 18 item 255 | Sch 18 item 13 | Sch 18 item 14, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 44 of 2000, Sch 3 item 19, effective Sch 3 (items 14–33, 36, 37), Sch 4 (items 10–12): 22 Dec 1999 (s 2(1)) Sch 3 (items 34, 35) and Sch 4 (items 4–9): 1 July 2000 (s 2(4), (5), (11)) | Amended by No 91 of 2000, Sch 2 item 145 | Sch 2 item 146, effective Sch 2 (items 13–48, 130–142, 144(1), 145–147): 1 July 2000 (s 3(1)) | Amended by No 101 of 2004, effective s 4, Sch 1 (items 1, 4), Sch 8, Sch 10 (items 1–6) and Sch 11 (items 161, 162): 30 June 2004 (s 2(1) items 1, 2, 9, 10, 18) Sch 11 (items 1, 2): 16 July 1999 (s 2(1) item 11) Sch 11 (items 17–34, 38–43): 30 June 2000 (s 2(1) item 13) Sch 11 (items 44–46, 49–51, 60–87, 101–127): 1 July 2000 (s 2(1) item 14) Sch 11 (items 131–140): 1 July 2001 (s 2(1) item 16) | Amended by No 75 of 2005, Sch 1 item 280 | Sch 1 item 7, effective Sch 1 (items 2–17, 31): 29 June 2005 (s 2) | Amended by No 101 of 2006, Sch 2 item 432 | Sch 2 item 434 | Sch 2 item 907 | Sch 2 item 921 | Sch 2 item 4 | Sch 2 item 969 | Sch 2 item 991 | Sch 2 item 999 | Sch 2 item 1029, effective Sch 1 (items 1, 5–199), Sch 2 (items 118–565, 1017, 1023–1037) and Sch 6 (items 1–4, 6–15): 14 Sept 2006 (s 2(1) items 2, 4) Sch 3 (items 1–10) and Sch 4 (items 1–11): 1 Jan 2008 (s 2(1) item 3) | Repealed by No 79 of 2010, Sch 1 item 25 | Sch 1 item 26 | Sch 1 item 34 | Sch 1 item 35 | Sch 1 item 47 | Sch 1 item 48 | Sch 1 item 49 | Sch 1 item 51 | Sch 1 item 5 | Sch 1 item 56 | Sch 2 item 31, effective Sch 1 (items 1, 2, 17–26, 53, 57, 66), Sch 3 (item 1), Sch 4 (items 1, 9–37, 51) and Sch 5 (items 1, 3–5, 13): 1 July 2010 (s 2(1) items 2, 4) Sch 2 (items 1, 10–15): 1 July 2010 (s 2(1) item 3) | Inserted by No 141 of 2020, effective Sch 4 (item 126): 4 Apr 2021 (s 2(1) item 13) | Amended by No 8 of 2022, Sch 20 item 39 | Sch 20 item 40 | Sch 20 item 43, effective Sch 8 (items 39, 40, 43): 4 Apr 2021 (s 2(1) item 12)

s 251R — Interpretation

(2) If, during any period, 2 persons (whether of the same sex or different sexes): (a) had a relationship that was registered under a law of a State or Territory prescribed for the purposes of section 2E of the Acts Interpretation Act 1901 as a kind of relationship prescribed for the purposes of that section; or (b) lived together in a relationship as a couple on a genuine domestic basis, although not legally married to each other; this Part and any Act imposing Medicare levy has effect in relation to the period as if the persons were married to each other. (2A) If, during the period, either or both of the persons was legally married to another person, or in a relationship mentioned in paragraph (2)(a) with another person, this Part and any Act imposing Medicare levy has effect as if the person or persons were not legally married to, or in a relationship mentioned in paragraph (2)(a) with, the other person or persons. (3) Subject to subsections (4), (5), (6), (6B), (6C) and (6D), a person shall be taken to have been a dependant of another person for the purposes of this Part during any part of the year of income in which: (a) the first ‑ mentioned person was a resident of Australia; (b) the first ‑ mentioned person was: (i) the spouse of the other person; (ii) a child of the other person less than 21 years of age; or (iii) a child of the other person not less than 21 years of age but less than 25 years of age and receiving full ‑ time education at a school, college or university; and (c) the other person contributed to the maintenance of the first ‑ mentioned person. (4) A child referred to in subparagraph (3)(b)(iii) shall not be taken to have been a dependant of a person for the purposes of this Part during a period being the whole or a part of a year of income unless the person is entitled to a notional tax offset in respect of that child under Subdivision 961 ‑ A of the Income Tax Assessment Act 1997 . (5) If, in relation to a period, being the whole or a part of a year of income: (a) the parents of a child referred to in paragraph (3)(b) lived separately and apart from each other; and (b) the child would, but for this subsection, be taken, for the purposes of this Part, to be a dependant of each of his or her parents in respect of that period; and (c) both of the parents or their spouses, being partners as defined in the A New Tax System (Family Assistance) Act 1999 , are eligible for family tax benefit at the Part A rate under that Act in respect of that child (whether the child is an FTB child or a regular care child within the meaning of that Act) in respect of the period; and (d) the Families Secretary has determined, under Subdivision D of Division 1 of Part 3 of that Act, each parent’s or spouse’s percentage of care for the child during a care period (within the meaning of that Act); the child is to be taken to be a dependant of each parent for the purposes of Part VIIB of this Act, for so much only of that period as corresponds with that percentage of care. (6) For the purposes of paragraph (3)(c), a person shall be taken to have contributed to the maintenance of another person during any period during which the person and that other person resided together, unless the contrary is established to the satisfaction of the Commissioner. (6A) A reference in subsections (6B), (6C) and (6D) to an eligible prescribed person in relation to a period is a reference to a person who would, apart from subsections 251U(2) and (3), be taken to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during that period by virtue of paragraph 251U(1)(a), (b), (ca), (caa) or (cb). (6B) For the purposes of this Part, where: (a) a person (in this subsection called the first person ) was an eligible prescribed person in relation to a period in a year of income; and (b) apart from this subsection, another person (in this subsection called the leviable person ) would be a dependant of the first person during that period; and (c) Medicare levy is payable by the leviable person upon the taxable income of the year of income; the leviable person is not to be taken to have been a dependant of the first person during that period. (6C) For the purposes of this Part, where: (a) a person (in this subsection called the first person ) was an eligible prescribed person in relation to a period in a year of income; and (b) another person (in this subsection called the spouse ) was the spouse of the first person during the whole of that period; and (c) the spouse was not an eligible prescribed person in relation to that period; and (d) Medicare levy is payable by the spouse upon the taxable income of the year of income; and (e) apart from this subsection, a child of both the first person and the spouse would be a dependant of both the first person and the spouse during that period; that child is not to be taken to have been a dependant of the first person during that period. (6D) Subject to subsection (6F), for the purposes of this Part, where: (a) a person (in this subsection and subsections (6E) to (6H) (inclusive) called the first person ) was an eligible prescribed person in relation to a period in a year of income; and (b) another person (in this subsection called the spouse ) was the spouse of the first person during the whole of that period; and (c) the spouse was an eligible prescribed person in relation to that period; and (d) apart from this subsection, Medicare levy would be payable by both the first person and the spouse upon their respective taxable incomes of the year of income; and (e) apart from this subsection, a child of both the first person and the spouse would be a dependant of both the first person and the spouse during that period; and (f) the first person and the spouse have entered into an agreement (in subsections (6E) to (6H) (inclusive) called the family agreement ) stating that, for Medicare levy purposes, that child: (i) is not to be treated as a dependant of the first person during that period; and (ii) is to be treated as a dependant of the spouse during that period; that child is not to be taken to be a dependant of the first person during that period. (6E) The family agreement must be entered into on or before the date of lodgment of the return of income of the first person for the year of income concerned or within such further time as the Commissioner allows. (6F) Subsection (6D) does not apply, and is taken never to have applied, if the first person fails to retain the family agreement until the end of: (a) 5 years beginning on the date of lodgment of the first person’s return of income for the year of income concerned; or (b) a shorter period determined by the Commissioner in writing for the first person; or (c) a shorter period determined by the Commissioner by legislative instrument for a class of persons that includes the first person. (6FA) A determination under paragraph (6F)(c) may specify different periods for different classes of taxpayers. (6G) Where the family agreement is lost or destroyed and the Commissioner is satisfied that the first person has a document (in this subsection called the substitute family agreement ) that: (a) is a copy of the family agreement; or (b) properly records all the matters set out in the family agreement and was in existence when the family agreement was lost or destroyed; the substitute family agreement is to be taken, for the purposes of this section, to be, and to have been at all times after the family agreement was lost or destroyed, the family agreement. (6H) Where the family agreement is lost or destroyed and the Commissioner is satisfied that: (a) the family agreement was lost or destroyed because of circumstances beyond the control of the first person; and (b) subsection (6G) does not apply; subsection (6F) does not apply and is to be taken never to have applied. (6J) Section 170 does not prevent the amendment of an assessment at any time for the purposes of giving effect to subsection (6F), (6G) or (6H). (7) In this Act (other than this Part, the definition of year of tax in subsection 6(1) and Division 17 of Part III), unless the contrary intention appears, income tax or tax includes Medicare levy payable in accordance with this Part and Medicare levy (fringe benefits) surcharge. (8) In determining for the purposes of this Part and of any Act imposing levy whether a person was, or but for subsection 251U(2) would have been, or was not, a prescribed person during the whole or a part of the year of income that commenced on 1 July 1983, that year of income shall be deemed to be constituted by the period commencing on 1 February 1984 and ending on 30 June 1984.

Amendment history: Inserted by No 53 of 1976, effective s 3–7: 4 June 1976 (s 2) | Amended by No 98 of 1976, effective s 3–6 and 9: 29 Sept 1976 (s 2) | Amended by No 90 of 1978, effective 22 June 1978 (s 2) | Amended by No 123 of 1978, effective 13 Oct 1978 (s 2) | Amended by No 108 of 1981, effective s 4–25: 24 June 1981 (s 2) | Amended by No 106 of 1982, effective 30 Oct 1982 (s 2) | Repealed and substituted by No 51 of 1983, effective s 3: 1 Oct 1983 (s 2) | Amended by No 173 of 1985, item 20, effective s 4, 5(3), 17 and 20–22: 22 May 1986 (s 2(4)) s 5(1): 6 June 1985 (s 2(2)) s 5(2): 1 Nov 1985 (s 2(3)) s 6–12, 14–16, 18, 19, 23, 24: 16 Dec 1985 (s 2(1)) s 13: never commenced (s 2(4)) | Amended by No 58 of 1987, item 17, effective s 6–19: 5 June 1987 (s 2) | Amended by No 78 of 1988, item 66, effective s 8–13, 14(1), 16–36, 38, 55(1)–(14), 56, 57 and Sch: 24 June 1988 (s 2(1)) s 14(2): 1 July 1988 (s 2(2)) s 15: 22 Dec 1986 (s 2(3)) s 37, 39–53 and 55(15)–(25):1 Nov 1988 (s 2(4) and gaz 1988, No S331) | Amended by No 57 of 1990, Sch 2 item 58, effective s 6–58, 61–65, Sch 1 and 2: 16 June 1990 (s 2) | Amended by No 135 of 1990, item 39, effective s 7–33, 38(1), (2), 39(1) and Sch (Pt 1): 28 Dec 1990 (s 2(1)) s 38(3), 39(2) and Sch (Part 3): 1 July 1993 (s 2(3)) s. 38(4), 39(3) and Sch (Part 4): 8 Jan 1991 (s 2(4)) | Amended by No 5 of 1991, item 47, effective s 4–61: 8 Jan 1991 (s 2) | Amended by No 100 of 1991, Sch 2 item 73, effective s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1)) s 29 and 77: 24 Apr 1991 (s 2(3), (6)) s 33(a): 16 June 1990 (s 2(4)) s 33(c) and (d): 30 June 1989 (s 2(5)) s 78: 8 Jan 1991 (s 2(7)) | Amended by No 80 of 1992, item 52, effective s 52(2) and 53(2): 1 July 1992 (s 2(3)) Remainder: 30 June 1992 (s 2(1)) | Amended by No 17 of 1996, Sch 1 item 1 | Sch 1 item 2 | Sch 2 item 1 | Sch 2 item 2, effective Sch 1: 1 July 1996 (s 2(2)) Sch 2: 1 July 1997 (s 2(3)) | Amended by No 17 of 1999, Sch 2 item 34 | Sch 2 item 35, effective Sch 2 (items 1–13, 15–40): 19 Apr 1999 (s 2(1)) Sch 2 (item 14): 17 May 1999 (s 2(2)) | Amended by No 83 of 1999, Sch 10 item 23, effective Sch 10 (item 22): 10 Dec 1999 (s 2(6A)) Sch 10 (items 7–21, 23, 68): 1 July 2000 (s 2(2)) | Amended by No 179 of 1999, Sch 18 item 12 | Sch 18 item 13, effective Sch 2 (items 20–47), Sch 3 (items 3–6), Sch 5 (item 74), Sch 6 (items 1–13, 24(1)–(4)), Sch 10 (items 22–24), Sch 11 (item 44), Sch 16 (items 3–17, 37) and Sch 17 (items 1, 2): 22 Dec 1999 (s 2(1), (4), (7)(b)–(d)) Sch 5 (items 1–64), Sch 11 (items 14–43, 45–79) and Sch 12 (item 3): 1 July 2000 (s 2(9), (12)) | Amended by No 45 of 2000, Sch 4 item 28, effective Sch 4 (items 11–28): 1 July 2000 (s 2(10), (11) Sch 4 (item 29): 3 May 2000 (s 2(1)) | Amended by No 63 of 2005, effective Sch 1 (items 1–4, 23), Sch 2 and Sch 5: 26 June 2005 (s 2(1) items 2, 4) | Amended by No 161 of 2005, Sch 2G item 23, effective Sch 1 (items 1–25, 38–45, 62–73) and Sch 2 (items 4, 5, 28–32): 19 Dec 2005 (s 2) | Amended by No 101 of 2006, Sch 2 item 431, effective Sch 1 (items 1, 5–199), Sch 2 (items 118–565, 1017, 1023–1037) and Sch 6 (items 1–4, 6–15): 14 Sept 2006 (s 2(1) items 2, 4) Sch 3 (items 1–10) and Sch 4 (items 1–11): 1 Jan 2008 (s 2(1) item 3) | Amended by No 82 of 2007, Sch 9 item 3 | Sch 9 item 4, effective Sch 6 (item 38): 1 July 2007 (s 2(1) item 22) Sch 9: 1 July 2008 (s 2(1) item 26) | Amended by No 144 of 2008, Sch 14 item 33, effective Sch 14 (items 7–58): 10 Dec 2008 (s 2(1) item 36) | Amended by No 88 of 2009, Sch 5 item 108, effective s 4, Sch 1, Sch 3 (items 2–4), Sch 4 (items 1, 5) and Sch 5 (items 21–112, 306–318): 18 Sept 2009 (s 2(1) items 1, 2, 6, 7, 10) Sch 2 (items 2, 3): 1 Oct 2009 (s 2(1) item 3) | Amended by No 65 of 2010, Sch 2 item 98 | Sch 2 item 99, effective Sch 2 (items 98, 99): 1 July 2010 (s 2(1) item 2) | Amended by No 41 of 2011, Sch 5 item 328, effective Sch 5 (items 15–17): 28 June 2011 (s 2(1) item 11) Sch 5 (items 57–73, 79, 176–367, 376–382, 412, 413): 27 June 2011 (s 2(1) items 17, 23) | Amended by No 46 of 2011, Sch 2 item 690, effective Sch 2 (items 688–692) and Sch 3 (items 10, 11): 27 Dec 2011 (s 2(1) items 5, 12) | Amended by No 12 of 2012, Sch 6 item 224, effective s 4 and Sch 6 (items 1, 2, 188, 189, 219–234, 248, 252–255): 21 Mar 2012 (s 2(1) items 1, 6, 31) Sch 6 (items 30, 31): 15 Mar 2007 (s 2(1) item 12) Sch 6 (items 153–156): 22 Mar 2012 (s 2(1) item 26) | Amended by No 68 of 2014, Sch 1 item 1, effective Sch 1 (items 1, 6(1)) and Sch 2: 30 June 2014 (s 2(1) item 2) | Amended by No 70 of 2015, Sch 2 item 23, effective Sch 1 (items 47–64, 195–205): 1 July 2015 (s 2(1) items 3, 6) Sch 2 (items 1–16, 18–23, 38), Sch 3 and Sch 7 (items 2, 3, 11): 25 June 2015 (s 2(1) items 7, 20) | Amended by No 26 of 2018, Sch 5 item 29, effective Sch 1 (items 12, 13, 342–354), Sch 2 (items 1, 2, 82–93) and Sch 3 (items 3, 4, 98–111): 20 Mar 2020 (s 2(1) items 2, 4, 5) Sch 5 (items 26–31, 139–148): 20 Sept 2020 (s 2(1) item 8) Sch 6 (items 5, 63–72) and Sch 7 (items 1, 68–77): 1 Jan 2022 (s 2(1) items 10, 11)

s 251S — Medicare levy

(1) Subject to this Part, a levy by the name of Medicare levy is levied, and shall be paid, at the rate applicable under the relevant Act imposing the levy for a financial year upon: (a) the taxable income of the year of income of a person, not being a company or a person in the capacity of a trustee, who, at any time during the year of income, was a resident of Australia; (b) if the trustee of a trust estate is required to be assessed in pursuance of section 98 in respect of a share of the net income of the trust estate of the year of income, being a share to which a beneficiary who, at any time during the year of income, was a resident of Australia is presently entitled—that share of that net income; and (c) if the trustee of a trust estate (other than a trust estate of a deceased person) is required to be assessed, and is liable to pay tax, in pursuance of section 99 or 99A in respect of the whole or a part of the net income of the trust estate of the year of income—that net income or that part of that net income, as the case may be; and (d) if the trustee of an AMIT is required to be assessed in pursuance of subsection 276 ‑ 405(2) of the Income Tax Assessment Act 1997 in respect of an amount mentioned in that subsection—that amount; and (e) if the trustee of an AMIT is required to be assessed in pursuance of subsection 276 ‑ 415(2) of the Income Tax Assessment Act 1997 in respect of an amount mentioned in that subsection—that amount; and (f) if the trustee of an AMIT is required to be assessed in pursuance of subsection 276 ‑ 420(2) of the Income Tax Assessment Act 1997 in respect of an amount mentioned in that subsection—that amount. Note 1: Subdivision 61 ‑ L (tax offset for Medicare levy surcharge (lump sum payments in arrears)) of the Income Tax Assessment Act 1997 might provide a tax offset for a person if Medicare levy surcharge (within the meaning of that Act) is payable by the person. Note 2: The tax offset for foreign income tax under Division 770 of the Income Tax Assessment Act 1997 can be applied against your liability to pay Medicare levy or Medicare levy (fringe benefits) surcharge: see item 22 of the table in subsection 63 ‑ 10(1) of that Act. (1A) If the taxpayer is entitled to a tax offset under subsection 301 ‑ 20(2) of the Income Tax Assessment Act 1997 for a year of income, paragraph (1)(a) of this section applies as if the taxable income of the taxpayer of the year of income were reduced by the amount mentioned in subsection 301 ‑ 20(3) of that Act for the person for the year. (2) Levy payable by a person in accordance with this Part is payable in addition to any tax payable by the person in accordance with any other provision of this Act.

Amendment history: Inserted by No 53 of 1976, effective s 3–7: 4 June 1976 (s 2) | Amended by No 126 of 1977, effective 10 Nov 1977 (s 2) | Amended by No 123 of 1978, effective 13 Oct 1978 (s 2) | Amended by No 108 of 1981, effective s 4–25: 24 June 1981 (s 2) | Repealed and substituted by No 51 of 1983, effective s 3: 1 Oct 1983 (s 2) | Amended by No 49 of 1985, item 34, effective s 4–36, 38, 39 and Sch: 30 May 1985 (s 2) | Amended by No 105 of 1989, item 42, effective s 4, 5(a)–(n), (p) and 6–66: 30 June 1989 (s 2(1)) s 5(o): 18 Dec 1987 (s 2(2)) | Amended by No 100 of 1991, Sch 2 item 74, effective s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1)) s 29 and 77: 24 Apr 1991 (s 2(3), (6)) s 33(a): 16 June 1990 (s 2(4)) s 33(c) and (d): 30 June 1989 (s 2(5)) s 78: 8 Jan 1991 (s 2(7)) | Amended by No 56 of 1997, Sch 1 item 2, effective Sch 1 (items 1, 3–5) and Sch 2 (items 1–6, 10(1)): 1 July 1997 (s 2(2), (4)) Sch 1 (item 2): 1 July 1994 (s 2(3)) Sch 3: 30 Apr 1997 (s 2(1)) | Amended by No 80 of 2006, Sch 6 item 2, effective Sch 1 (items 1, 4), Sch 2, Sch 3 (items 1, 5), Sch 4 (items 3, 4, 14, 21, 22, 30), Sch 6 (item 2) and Sch 9: 30 June 2006 (s 2(1) items 2–4, 6, 7) Sch 4 (items 15–19): 30 June 2002 (s 2(1) item 5) | Amended by No 15 of 2007, Sch 1 item 122, effective Sch 1 (items 1–8, 22–149, 406(1)–(3)) and Sch 3 (items 6, 7): 15 Mar 2007 (s 2(1) items 2, 6) | Amended by No 41 of 2011, Sch 5 item 329, effective Sch 5 (items 15–17): 28 June 2011 (s 2(1) item 11) Sch 5 (items 57–73, 79, 176–367, 376–382, 412, 413): 27 June 2011 (s 2(1) items 17, 23) | Amended by No 12 of 2012, Sch 6 item 225, effective s 4 and Sch 6 (items 1, 2, 188, 189, 219–234, 248, 252–255): 21 Mar 2012 (s 2(1) items 1, 6, 31) Sch 6 (items 30, 31): 15 Mar 2007 (s 2(1) item 12) Sch 6 (items 153–156): 22 Mar 2012 (s 2(1) item 26) | Amended by No 2 of 2015, Sch 4 item 16, effective Sch 2 (items 73, 100–110) and Sch 4 (items 9–23, 79): 25 Feb 2015 (s 2(1) items 5, 6) Sch 2 (items 24–28): 1 July 2015 (s 2(1) item 4) | Amended by No 53 of 2015, effective Sch 1 (items 1–8, 19): 1 July 2016 (s 2) | Amended by No 53 of 2016, Sch 6 item 17, effective Sch 3 (item 1), Sch 5 (items 1, 3, 6–28, 75), Sch 6 (items 1–20) and Sch 8 (item 1): 5 May 2016 (s 2(1) items 2, 4)

s 251T — Medicare levy (other than Medicare levy surcharge) not payable by prescribed persons or by certain trustees

Notwithstanding anything contained in section 251S, Medicare levy (other than an increase in the levy payable under section 8B, 8C, 8D, 8E, 8F or 8G of the Medicare Levy Act 1986 ) is not payable by: (a) a person (not being a person in the capacity of a trustee) who was a prescribed person during the whole of the year of income; or (c) a person in the capacity of a trustee of a trust, in respect of a share of the net income of the trust estate of the year of income (being a share to which a beneficiary who was a prescribed person during the whole of the year of income is presently entitled) in respect of which the trustee is required to be assessed in pursuance of section 98.

Amendment history: Inserted by No 53 of 1976, effective s 3–7: 4 June 1976 (s 2) | Repealed and substituted by No 51 of 1983, effective s 3: 1 Oct 1983 (s 2) | Amended by No 56 of 1997, Sch 1 item 3, effective Sch 1 (items 1, 3–5) and Sch 2 (items 1–6, 10(1)): 1 July 1997 (s 2(2), (4)) Sch 1 (item 2): 1 July 1994 (s 2(3)) Sch 3: 30 Apr 1997 (s 2(1)) | Amended by No 12 of 2012, Sch 6 item 226, effective s 4 and Sch 6 (items 1, 2, 188, 189, 219–234, 248, 252–255): 21 Mar 2012 (s 2(1) items 1, 6, 31) Sch 6 (items 30, 31): 15 Mar 2007 (s 2(1) item 12) Sch 6 (items 153–156): 22 Mar 2012 (s 2(1) item 26) | Amended by No 53 of 2015, Sch 1 item 6 | Sch 1 item 7, effective Sch 1 (items 1–8, 19): 1 July 2016 (s 2)

s 251U — Prescribed persons

(1) Subject to this section, a person shall be taken to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during a particular period if: (a) the person was entitled to free medical treatment during the whole of that period in respect of every incapacity, disease or disabling condition because the person was a member of the Defence Force or was a relative of, or was otherwise associated with, a member of the Defence Force; or (b) the person was entitled under the Veterans’ Entitlements Act 1986 , the Military Rehabilitation and Compensation Act 2004 , the Australian Participants in British Nuclear Tests and British Commonwealth Occupation Force (Treatment) Act 2006 or the Treatment Benefits (Special Access) Act 2019 to free medical treatment during the whole of that period in respect of every incapacity, disease or disabling condition; or (ca) the person was, during the whole of that period, a recipient of: (i) an age pension under Part 2.2 of the Social Security Act 1991 ; or (ii) a disability support pension under Part 2.3 of the Social Security Act 1991 ; where the rate of the pension was calculated under section 1065 of the Social Security Act 1991 ; or (caa) the person was, during the whole of that period, a recipient of a disability support pension under Part 2.3 of the Social Security Act 1991 where the rate of the pension was calculated under section 1066B of the Social Security Act 1991 ; or (cb) the person was, during the whole of that period, a recipient of: (i) an age service pension under Division 3 of Part III of the Veterans’ Entitlements Act 1986 ; or (ii) an invalidity service pension under Division 4 of Part III of the Veterans’ Entitlements Act 1986 ; or (iii) a partner service pension under Division 5 of Part III of the Veterans’ Entitlements Act 1986 ; where the rate of the pension was calculated under Method statement 2 in subpoint SCH6 ‑ A1(3), or Method statement 4 in subpoint SCH6 ‑ A1(5), in Schedule 6 to the Veterans’ Entitlements Act 1986 ; or (cc) during the whole of that period: (i) the person was receiving income support supplement under Part IIIA of the Veterans’ Entitlements Act 1986 ; and (ii) the rate of the person’s income support supplement was worked out under Method statement 6 in subpoint SCH6 ‑ A1(7) in Schedule 6 to the Veterans’ Entitlements Act 1986 ; or (d) during the whole of that period the person was a non ‑ resident; or (e) during the whole of that period the person was: (i) the head of a diplomatic mission, or the head of a consular post, established in Australia; or (ii) a member of the staff of a diplomatic mission, or a member of the consular staff of a consular post, established in Australia; or (iii) a member of the family of a person referred to in subparagraph (i) or (ii), being a member who forms part of the household of that person; and was not an Australian citizen and was not ordinarily resident in Australia; or (f) the Health Minister has certified that, had any service, treatment or care to which Medicare benefits under the Health Insurance Act 1973 relate been rendered to the person or to another person during that period, the first ‑ mentioned person would not have been entitled to Medicare benefits in respect of that service, treatment or care. Note: Section 960 ‑ 255 of the Income Tax Assessment Act 1997 may be relevant to determining family relationships for the purposes of subparagraph (1)(e)(iii). (2) A person shall not be taken to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during a particular period unless every person who was a dependant of the first ‑ mentioned person during that period is to be taken, or but for this subsection would be taken, to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during that period. (3) Where: (a) a person would not, but for this subsection, be taken to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during a particular period; and (b) the person would, but for subsection (2), be taken to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during that period by virtue of paragraph (1)(a), (b), (ca), (caa) or (cb); the person shall be taken to have been a prescribed person, for the purposes of this Part and of any Act imposing Medicare levy, during one ‑ half of that period. (4) In this section: (a) expressions that are defined by the Vienna Convention on Diplomatic Relations referred to in the Diplomatic Privileges and Immunities Act 1967 have the same respective meanings as in that Convention; and (b) expressions that are defined by the Vienna Convention on Consular Relations referred to in the Consular Privileges and Immunities Act 1972 have the same respective meanings as in that Convention.

Amendment history: Inserted by No 53 of 1976, effective s 3–7: 4 June 1976 (s 2) | Amended by No 90 of 1978, effective 22 June 1978 (s 2) | Amended by No 123 of 1978, effective 13 Oct 1978 (s 2) | Amended by No 108 of 1981, effective s 4–25: 24 June 1981 (s 2) | Repealed and substituted by No 51 of 1983, item 3, effective s 3: 1 Oct 1983 (s 2) | Amended by No 49 of 1985, item 35, effective s 4–36, 38, 39 and Sch: 30 May 1985 (s 2) | Amended by No 173 of 1985, item 21, effective s 4, 5(3), 17 and 20–22: 22 May 1986 (s 2(4)) s 5(1): 6 June 1985 (s 2(2)) s 5(2): 1 Nov 1985 (s 2(3)) s 6–12, 14–16, 18, 19, 23, 24: 16 Dec 1985 (s 2(1)) s 13: never commenced (s 2(4)) | Amended by No 49 of 1986, effective s 4–29: 24 June 1986 (s 2(1)) | Amended by No 100 of 1991, Sch 2 item 75, effective s 15–28, 30–32, 33(b), (e), (f), 34–76 and 79–84): 27 June 1991 (s 2(1)) s 29 and 77: 24 Apr 1991 (s 2(3), (6)) s 33(a): 16 June 1990 (s 2(4)) s 33(c) and (d): 30 June 1989 (s 2(5)) s 78: 8 Jan 1991 (s 2(7)) | Amended by No 216 of 1991, Sch 4 item 82 | Sch 4 item 1991, effective s 10, 12–39, 41, 43, 44, 67–81, 83–86, 89(1), (3)–(19), 91, 92, 102, 103 and Sch 1–4: 24 Dec 1991 (s 2(1)) s 11 and 89(2): 22 Jan 1991 (s 2(2)) s 40 and 42: 6 Jan 1992 (s 2(3)) s 45, 46, 48–51, 54–58, 60–66, 90(1), (3)–(14), 93–96 and 98–101: 21 Aug 1991 (s 2(4)) s 47, 52, 53, 59, 90(2) and 97: 3 pm (A.C.T) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 (s 2(6)) | Amended by No 80 of 1992, item 53, effective s 52(2) and 53(2): 1 July 1992 (s 2(3)) Remainder: 30 June 1992 (s 2(1)) | Amended by No 146 of 1995, Sch 12 item 9 | Sch 12 item 12, effective Sch 12 (item 1): 1 Jan 1997 (s 2(13)) Sch 12 (items 2–13): 1 Jan 1996 (s 2(6)) | Amended by No 17 of 1996, Sch 1 item 3 | Sch 1 item 4 | Sch 2 item 3 | Sch 2 item 4 | Sch 2 item 5, effective Sch 1: 1 July 1996 (s 2(2)) Sch 2: 1 July 1997 (s 2(3)) | Amended by No 39 of 2002, Sch 2 item 1, effective s 4 and Sch 2 (items 1–3): 26 June 2002 (s 2) | Amended by No 52 of 2004, effective Sch 4 (items 1–9, 14(1), 15): 1 July 2004 (s 2(1) item 7) | Amended by No 97 of 2008, Sch 3 item 37, effective Sch 1 (items 1, 2, 12) and Sch 3 (items 5–43): 3 Oct 2008 (s 2(1) items 2, 3) | Amended by No 144 of 2008, Sch 14 item 34, effective Sch 14 (items 7–58): 10 Dec 2008 (s 2(1) item 36) | Amended by No 88 of 2009, Sch 5 item 111, effective s 4, Sch 1, Sch 3 (items 2–4), Sch 4 (items 1, 5) and Sch 5 (items 21–112, 306–318): 18 Sept 2009 (s 2(1) items 1, 2, 6, 7, 10) Sch 2 (items 2, 3): 1 Oct 2009 (s 2(1) item 3) | Amended by No 12 of 2012, Sch 6 item 230, effective s 4 and Sch 6 (items 1, 2, 188, 189, 219–234, 248, 252–255): 21 Mar 2012 (s 2(1) items 1, 6, 31) Sch 6 (items 30, 31): 15 Mar 2007 (s 2(1) item 12) Sch 6 (items 153–156): 22 Mar 2012 (s 2(1) item 26) | Amended by No 2 of 2015, Sch 4 item 19, effective Sch 2 (items 73, 100–110) and Sch 4 (items 9–23, 79): 25 Feb 2015 (s 2(1) items 5, 6) Sch 2 (items 24–28): 1 July 2015 (s 2(1) item 4) | Amended by No 53 of 2015, Sch 1 item 8, effective Sch 1 (items 1–8, 19): 1 July 2016 (s 2) | Amended by No 59 of 2017, Sch 1 item 25, effective Sch 1 (item 25): 1 July 2017 (s 2(1) item 4) | Amended by No 26 of 2018, Sch 5 item 30 | Sch 5 item 31 | Sch 5 item 140, effective Sch 1 (items 12, 13, 342–354), Sch 2 (items 1, 2, 82–93) and Sch 3 (items 3, 4, 98–111): 20 Mar 2020 (s 2(1) items 2, 4, 5) Sch 5 (items 26–31, 139–148): 20 Sept 2020 (s 2(1) item 8) Sch 6 (items 5, 63–72) and Sch 7 (items 1, 68–77): 1 Jan 2022 (s 2(1) items 10, 11) | Amended by No 42 of 2019, Sch 2 item 8, effective Sch 1 and Sch 2 (item 8): 6 Apr 2019 (s 2(1) item 2)

s 251V — Subsections 251R(4), (5), (6B), (6C) and (6D) not to apply to Medicare levy surcharge

(1) This section applies to a person during a period if, apart from this section, another person would be taken under subsection 251R(4), (5), (6B), (6C) or (6D) not to have been a dependant of the first ‑ mentioned person during the period. (2) For the purposes of working out the amount of the increase in the Medicare levy (if any) payable by: (a) the first ‑ mentioned person under section 8B, 8C or 8D of the Medicare Levy Act 1986 ; or (b) a trustee under section 8E, 8F or 8G of that Act in relation to a share of the net income of the trust estate to which the first ‑ mentioned person is presently entitled; subsection 251R(4), (5), (6B), (6C) or (6D), as the case requires, does not apply to the other person.

Amendment history: Inserted by No 56 of 1997, Sch 1 item 251V, effective Sch 1 (items 1, 3–5) and Sch 2 (items 1–6, 10(1)): 1 July 1997 (s 2(2), (4)) Sch 1 (item 2): 1 July 1994 (s 2(3)) Sch 3: 30 Apr 1997 (s 2(1)) | Amended by No 12 of 2012, Sch 6 item 228 | Sch 6 item 229, effective s 4 and Sch 6 (items 1, 2, 188, 189, 219–234, 248, 252–255): 21 Mar 2012 (s 2(1) items 1, 6, 31) Sch 6 (items 30, 31): 15 Mar 2007 (s 2(1) item 12) Sch 6 (items 153–156): 22 Mar 2012 (s 2(1) item 26)

s 251VA — Subsection 251U(3) not to apply for Medicare levy surcharge

(1) This section applies to a person, whether or not the person is a person to whom section 251V applies, during a period if, apart from this section, the person would be taken under subsection 251U(3) to be a prescribed person during one ‑ half of the period. (2) For the purposes of working out the amount of the increase in the Medicare levy (if any) payable by: (a) the person under section 8B, 8C or 8D of the Medicare Levy Act 1986 ; or (b) a trustee under section 8E, 8F or 8G of that Act in relation to a share of the net income of the trust estate to which the person is presently entitled; the person is taken not to be a prescribed person during the whole of the period.

Amendment history: Inserted by No 56 of 1997, effective Sch 1 (items 1, 3–5) and Sch 2 (items 1–6, 10(1)): 1 July 1997 (s 2(2), (4)) Sch 1 (item 2): 1 July 1994 (s 2(3)) Sch 3: 30 Apr 1997 (s 2(1)) | Amended by No 12 of 2012, Sch 6 item 230 | Sch 6 item 231, effective s 4 and Sch 6 (items 1, 2, 188, 189, 219–234, 248, 252–255): 21 Mar 2012 (s 2(1) items 1, 6, 31) Sch 6 (items 30, 31): 15 Mar 2007 (s 2(1) item 12) Sch 6 (items 153–156): 22 Mar 2012 (s 2(1) item 26)

s 251W — Regulations

(1) The regulations may make provision for and in relation to requiring any person to supply to the Commissioner for the purposes of this Part or of any Act imposing Medicare levy or Medicare levy (fringe benefits) surcharge such information as is prescribed, being information that is in the possession of the person or to which the person has access. (2) In subsection (1), person includes any authority or officer of the Commonwealth or of a State.

Amendment history: Inserted by No 53 of 1976, effective s 3–7: 4 June 1976 (s 2) | Repealed and substituted by No 98 of 1976, effective s 3–6 and 9: 29 Sept 1976 (s 2) | Amended by No 108 of 1981, effective s 4–25: 24 June 1981 (s 2) | Repealed and substituted by No 51 of 1983, effective s 3: 1 Oct 1983 (s 2) | Amended by No 17 of 1999, Sch 2 item 36 | Sch 2 item 40, effective Sch 2 (items 1–13, 15–40): 19 Apr 1999 (s 2(1)) Sch 2 (item 14): 17 May 1999 (s 2(2)) | Amended by No 12 of 2012, Sch 6 item 232, effective s 4 and Sch 6 (items 1, 2, 188, 189, 219–234, 248, 252–255): 21 Mar 2012 (s 2(1) items 1, 6, 31) Sch 6 (items 30, 31): 15 Mar 2007 (s 2(1) item 12) Sch 6 (items 153–156): 22 Mar 2012 (s 2(1) item 26)

s 251X — Notice of assessment to set out Medicare levy and surcharge

The notice of assessment to be served under section 174 on a taxpayer who must pay Medicare levy or Medicare levy (fringe benefits) surcharge for a year of income must specify the total of levy and surcharge (if any) payable by the taxpayer for the year of income.

Amendment history: Inserted by No 53 of 1976, effective s 3–7: 4 June 1976 (s 2) | Repealed and substituted by No 98 of 1976, effective s 3–6 and 9: 29 Sept 1976 (s 2) | Repealed and substituted by No 51 of 1983, effective s 3: 1 Oct 1983 (s 2) | Repealed and substituted by No 17 of 1999, Sch 2 item 37, effective Sch 2 (items 1–13, 15–40): 19 Apr 1999 (s 2(1)) Sch 2 (item 14): 17 May 1999 (s 2(2)) | Amended by No 12 of 2012, Sch 6 item 233, effective s 4 and Sch 6 (items 1, 2, 188, 189, 219–234, 248, 252–255): 21 Mar 2012 (s 2(1) items 1, 6, 31) Sch 6 (items 30, 31): 15 Mar 2007 (s 2(1) item 12) Sch 6 (items 153–156): 22 Mar 2012 (s 2(1) item 26)

s 251Z — Administration of Medicare levy (fringe benefits) surcharge Act

The Commissioner has the general administration of the A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 .

Amendment history: Inserted by No 53 of 1976, effective s 3–7: 4 June 1976 (s 2) | Repealed by No 98 of 1976, effective s 3–6 and 9: 29 Sept 1976 (s 2) | Inserted by No 17 of 1999, effective Sch 2 (items 1–13, 15–40): 19 Apr 1999 (s 2(1)) Sch 2 (item 14): 17 May 1999 (s 2(2))

s 252 — Public officer of company

(1) Every company carrying on business in Australia, or deriving in Australia income from property, shall at all times, unless exempted by the Commissioner, be represented for the purposes of this Act by a public officer duly appointed by the company or by its duly authorized agent or attorney, and with respect to every such company and public officer the following provisions shall apply: (a) The company, if it has not appointed a public officer before the commencement of this Act, shall appoint a public officer within three months after the commencement of this Act or after the company commences to carry on business or derive income in Australia. (b) The company shall keep the office of the public officer constantly filled. (c) No appointment of a public officer shall be deemed to be duly made until after notice thereof in writing, specifying the name of the officer and an address for service upon the officer has been given to the Commissioner. (d) The company shall duly appoint a public officer when and as often as such an appointment becomes necessary. (e) Service of any document at the address for service, or on the public officer of the company, shall be sufficient service upon the company for all the purposes of this Act or the regulations, and if at any time there is no public officer then service upon any person acting or appearing to act in the business of the company shall be sufficient. Note: See section 253 for alternative ways to give a notice to, or serve a process on, a company (through its officers, attorneys or agents). (f) The public officer shall be answerable for the doing of all such things as are required to be done by the company under this Act or the regulations, and in case of default shall be liable to the same penalties. (g) Everything done by the public officer which the officer is required to do in the officer’s representative capacity shall be deemed to have been done by the company. The absence or non ‑ appointment of a public officer shall not excuse the company from the necessity of complying with any of the provisions of this Act or the regulations, or from any penalty for refusal or failure to comply therewith, but the company shall be liable to the provisions of this Act as if there were no requirement to appoint a public officer. (h) Any notice given to or requisition made upon the public officer shall be deemed to be given to or made upon the company. (i) Any proceedings under this Act taken against the public officer shall be deemed to have been taken against the company, and the company shall be liable jointly with the public officer for any penalty imposed upon the officer. (2) A person is not capable of being a public officer of a company at a particular time unless the person: (a) is a natural person who has attained the age of 18 years; and (b) is ordinarily resident in Australia; and (c) is capable of understanding the nature of the person’s appointment as the public officer of the company. (3) A company that contravenes paragraph (1)(d) commits, in respect of each day on which it contravenes that paragraph (including the day of a conviction of an offence against this subsection or any subsequent day), an offence punishable on conviction by a fine not exceeding 1 penalty unit. (4) An offence under subsection (3) is an offence of strict liability. Note: For strict liability , see section 6.1 of the Criminal Code . (5) A reference in subsection (1) (other than in paragraph (a)) to this Act or the regulations includes a reference to Part III of the Taxation Administration Act 1953 to the extent to which that Part of that Act relates to this Act or the regulations.

Amendment history: Amended by No 143 of 1965, item 6, effective 14 Feb 1966 (s 2) | Amended by No 108 of 1981, item 124, effective s 4–25: 24 June 1981 (s 2) | Amended by No 123 of 1984, Sch 16 item 156 | Sch 16 item 165, effective s 91–166 and 385: 14 Dec 1984 (s 2(3)) | Amended by No 146 of 2001, Sch 4 item 79, effective Sch 4 (items 41–91): 15 Dec 2001 (s 2(1)) | Amended by No 4 of 2007, Sch 2 item 7 | Sch 2 item 9 | Sch 2 item 10, effective Sch 2 (items 1–10): 19 Feb 2007 (s 2(1) item 4) | Amended by No 143 of 2007, Sch 7 item 10, effective Sch 1 (items 2, 3, 18–127, 222, 223, 224(1), (2), 225, 226), Sch 4 (items 1–46, 51, 52), Sch 7 (items 9–17, 104(2)) and Sch 8: 24 Sept 2007 (s 2(1) items 2, 4, 11, 12) | Amended by No 41 of 2011, Sch 5 item 330 | Sch 5 item 331 | Sch 5 item 332, effective Sch 5 (items 15–17): 28 June 2011 (s 2(1) item 11) Sch 5 (items 57–73, 79, 176–367, 376–382, 412, 413): 27 June 2011 (s 2(1) items 17, 23) | Amended by No 180 of 2012, Sch 6 item 17 | Sch 6 item 18 | Sch 6 item 253, effective Sch 6 (items 17–19) and Sch 7: 11 Dec 2012 (s 2) | Amended by No 2 of 2015, Sch 4 item 20 | Sch 4 item 21, effective Sch 2 (items 73, 100–110) and Sch 4 (items 9–23, 79): 25 Feb 2015 (s 2(1) items 5, 6) Sch 2 (items 24–28): 1 July 2015 (s 2(1) item 4) | Amended by No 4 of 2016, Sch 4 item 398 | Sch 4 item 399, effective Sch 4 (items 1, 188, 397–399): 10 Mar 2016 (s 2(1) item 6)