Taxation Administration Act 1953

s 8WA — Unauthorised requirement etc. that tax file number be quoted

(1) A person must not require or request another person to quote the other person’s tax file number. Penalty: 100 penalty units or imprisonment for 2 years, or both. (1AA) Subsection (1) does not apply if: (a) provision is made by or under a taxation law or legislation described in paragraph 202(e) of the Income Tax Assessment Act 1936 for the person to quote the number; or (b) the first ‑ mentioned person requires or requests the number to be quoted in connection with that person exercising powers or performing functions under, or in relation to, or complying with an obligation imposed by, a taxation law or a law of the Commonwealth of the kind referred to in paragraph 202(c), (d), (g), (ga), (gaa), (h), (hab), (hac), (ha), (hb), (hc), (i), (ia), (j), (kb), (la), (m), (r), (s), (sa), (t) or (u) of the Income Tax Assessment Act 1936 ; or (c) the first ‑ mentioned person requires or requests the number to be quoted in connection with the first ‑ mentioned person acting on the other person’s behalf in the conduct of the other person’s affairs. Note: A defendant bears an evidential burden in relation to the matters in subsection (1AA), see subsection 13.3(3) of the Criminal Code . (1A) A person does not contravene subsection (1) by asking another person to quote the other person’s tax file number if the request is made so that the number can be included in an application for the registration of an entity under the A New Tax System (Australian Business Number) Act 1999 . Note: A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code . (2) Nothing in subsection (1) shall be read as prohibiting a person from requesting the production of a document, or a copy of a document, on which another person’s tax file number is recorded if the other person is not prevented from removing the tax file number from the document. Note: A defendant bears an evidential burden in relation to the matters in subsection (2), see subsection 13.3(3) of the Criminal Code . (3) For the purposes of this section, a person who makes to another person a statement that the other person could reasonably understand to mean that the other person is required or requested to quote the other person’s tax file number shall be taken to require or request the other person to quote the number. (4) Nothing in this section shall be read as imposing on a person an obligation to require another person to quote a tax file number.

Amendment history: Inserted by No 97 of 1988, effective s 22 ‑ 28, 29(1): 1 Jan 1989 (s 2(1)) | Amended by No 163 of 1989, effective s 50, 51: 13 Nov 1989 (s 2) | Amended by No 60 of 1990, effective s 43, Part 10 (s 88 ‑ 95): 31 Oct 1990 ( see Gazette 1990, No. S272) Remainder: 1 July 1990 | Amended by No 119 of 1990, effective s 4 ‑ 6, 7(g), 8, 19 ‑ 21, 22(g), 23: 22 Aug 1990 s 7(a) ‑ (f), 22(a) ‑ (f): 1 Mar 1991 s 9, 10, 41(b), 42(b): 1 Jan 1991 Remainder: Royal Assent | Amended by No 6 of 1991, effective s 97, 98: 1 Jan 1991 (s 2) | Amended by No 92 of 1992, effective 1 July 1992 | Amended by No 138 of 1992, effective s 31 ‑ 43: 1 Jan 1993 Remainder: Royal Assent | Amended by No 82 of 1993, effective s 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1), 52 ‑ 64: 1 Dec 1993 Remainder: 1 July 1994 | Amended by No 53 of 1995, effective 1 July 1995 | Amended by No 63 of 1996, effective 1 Jan 1997 | Amended by No 83 of 1999, effective sch 10 (items 66, 67A): 10 Dec 1999 (s 2(6A) ‑ (6C)) sch 10 (item 67): never commenced (s 2(6B), (6C)) sch 10 (item 68): 1 July 2000 (s 2(2)) | Amended by No 85 of 1999, effective 8 July 1999 ( see s 2) | Amended by No 128 of 1999, effective s 9, sch 1 (items 75, 76), sch 3 (items 5, 6): 13 Oct 1999 (s 2(1), (2), (6)) sch 3 (items 2, 3): 2 June 1997 (s 2(5)) | Amended by No 106 of 2000, effective sch 5 (items 10, 11): 1 July 1998 (s 2(3)) sch 5 (item 12): 1 July 1999 (s 2(17)) | Amended by No 132 of 2000, effective sch 5: 13 Nov 2000 (s 2) | Amended by No 71 of 2001, effective sch 2 (item 24): 1 July 1998 (s 2(6)) | Amended by No 75 of 2001, effective sch 5 (items 71 ‑ 74): 30 June 2001 (s 2(1)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 57 of 2002, effective sch 12 (items 36, 37): 15 Dec 2001 (s 2(1) items 40, 41) sch 12 (items 87 ‑ 94): 3 July 2002 (s 2(1) item 66) | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6) | Amended by No 45 of 2008, effective sch 1 (items 53 ‑ 66), sch 4 (item 64), sch 6 (items 18 ‑ 21), sch 7 (item 56): 26 June 2008 | Amended by No 105 of 2010, effective sch 1 (items 71 ‑ 82), sch 2 (items 1, 2): 1 Oct 2010 (s 2(1) items 11, 14) sch 1 (item 83): 17 Dec 2010 (s 2(1) item 12) | Amended by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010 | Amended by No 141 of 2011, effective sch 6 (items 12, 13): 14 May 2012 (s 2(1) item 14) | Amended by No 82 of 2014, effective sch 1 (items 8 ‑ 24): 18 July 2014 (s 2(1) item 2) | Amended by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14) | Amended by No 143 of 2015, effective sch 1 (items 18, 19, 22): 1 July 2017 (s 2(1) items 2, 5) | Amended by No 169 of 2015, effective sch 1 (items 82 ‑ 99, 111): 1 Jan 2016 (s 2(1) item 2) | Amended by No 10 of 2016, effective sch 2 (item 31): 5 May 2016 (s 2(1) item 5) | Amended by No 90 of 2018, effective sch 1 (items 9, 10): 13 Dec 2018 (s 2(1) item 1) | Amended by No 38 of 2020, effective sch 2 (items 8 ‑ 13), sch 7 (items 1, 2): 9 Apr 2020 (s 2(1) items 4, 13) sch 7 (item 3): 1 July 2023 (s 2(1) item 14) | Amended by No 69 of 2020, effective sch 1 (items 1431 ‑ 1464): repealed before commencing (s 2(1) item 5) sch 1 (items 1465 ‑ 1467): 10 Aug 2022 (s 2(1) note 2) sch 2 (item 16): 4 Apr 2021 (s 2(1) item 6)

s 8WB — Unauthorised recording etc. of tax file number

(1) A person must not: (a) record another person’s tax file number or maintain such a record; or (b) use another person’s tax file number in a manner connecting it with the other person’s identity; or (c) divulge or communicate another person’s tax file number to a third person. Penalty: 100 penalty units or imprisonment for 2 years, or both. (1A) Subsection (1) does not apply: (a) to the extent required or permitted by, or reasonably necessary in order to comply with an obligation imposed by, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c), (d), (e), (g), (ga), (gaa), (h), (hab), (hac), (ha), (hb), (hc), (i), (ia), (j), (ka), (kb), (la), (m), (o), (q), (r), (s), (sa), (t) or (u) of the Income Tax Assessment Act 1936 ; or (b) in connection with the first ‑ mentioned person exercising powers or performing functions under, or in relation to, a taxation law or a law of the Commonwealth of a kind referred to in paragraph 202(c), (d), (e), (g), (ga), (gaa), (h), (hab), (hac), (ha), (hb), (hc), (i), (ia), (j), (ka), (kb), (la), (m), (o), (q), (r), (s), (sa), (t) or (u) of the Income Tax Assessment Act 1936 ; or (ba) in connection with the first ‑ mentioned person exercising powers or performing functions of a registrar specified in subsection 355 ‑ 67(2) in Schedule 1; or (c) in connection with the first ‑ mentioned person acting on the other person’s behalf in the conduct of the other person’s affairs. Note: A defendant bears an evidential burden in relation to the matters in subsection (1A), see subsection 13.3(3) of the Criminal Code . (2) Without affecting any obligation imposed by or under a law of the Commonwealth other than this section, nothing in subsection (1A) shall be read as imposing on a person an obligation to do an act referred to in paragraph (1)(a), (b), (ba) or (c).

Amendment history: Inserted by No 97 of 1988, effective s 22 ‑ 28, 29(1): 1 Jan 1989 (s 2(1)) | Amended by No 163 of 1989, effective s 50, 51: 13 Nov 1989 (s 2) | Amended by No 60 of 1990, effective s 43, Part 10 (s 88 ‑ 95): 31 Oct 1990 ( see Gazette 1990, No. S272) Remainder: 1 July 1990 | Amended by No 119 of 1990, effective s 4 ‑ 6, 7(g), 8, 19 ‑ 21, 22(g), 23: 22 Aug 1990 s 7(a) ‑ (f), 22(a) ‑ (f): 1 Mar 1991 s 9, 10, 41(b), 42(b): 1 Jan 1991 Remainder: Royal Assent | Amended by No 6 of 1991, effective s 97, 98: 1 Jan 1991 (s 2) | Amended by No 92 of 1992, effective 1 July 1992 | Amended by No 138 of 1992, effective s 31 ‑ 43: 1 Jan 1993 Remainder: Royal Assent | Amended by No 82 of 1993, effective s 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1), 52 ‑ 64: 1 Dec 1993 Remainder: 1 July 1994 | Amended by No 53 of 1995, effective 1 July 1995 | Amended by No 63 of 1996, effective 1 Jan 1997 | Amended by No 83 of 1999, effective sch 10 (items 66, 67A): 10 Dec 1999 (s 2(6A) ‑ (6C)) sch 10 (item 67): never commenced (s 2(6B), (6C)) sch 10 (item 68): 1 July 2000 (s 2(2)) | Amended by No 128 of 1999, effective s 9, sch 1 (items 75, 76), sch 3 (items 5, 6): 13 Oct 1999 (s 2(1), (2), (6)) sch 3 (items 2, 3): 2 June 1997 (s 2(5)) | Amended by No 172 of 1999, effective sch 2 (items 1, 2, 5): 8 July 1999 (s 2(4)) | Amended by No 94 of 2000, effective sch 5: 1 July 2000 (s 2(5)) | Amended by No 106 of 2000, effective sch 5 (items 10, 11): 1 July 1998 (s 2(3)) sch 5 (item 12): 1 July 1999 (s 2(17)) | Amended by No 132 of 2000, effective sch 5: 13 Nov 2000 (s 2) | Amended by No 75 of 2001, effective sch 5 (items 71 ‑ 74): 30 June 2001 (s 2(1)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 57 of 2002, effective sch 12 (items 36, 37): 15 Dec 2001 (s 2(1) items 40, 41) sch 12 (items 87 ‑ 94): 3 July 2002 (s 2(1) item 66) | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6) | Amended by No 45 of 2008, effective sch 1 (items 53 ‑ 66), sch 4 (item 64), sch 6 (items 18 ‑ 21), sch 7 (item 56): 26 June 2008 | Amended by No 105 of 2008, effective sch 1 (item 60): 18 Oct 2008 (s 2(1) item 2) | Amended by No 105 of 2010, effective sch 1 (items 71 ‑ 82), sch 2 (items 1, 2): 1 Oct 2010 (s 2(1) items 11, 14) sch 1 (item 83): 17 Dec 2010 (s 2(1) item 12) | Amended by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010 | Amended by No 141 of 2011, effective sch 6 (items 12, 13): 14 May 2012 (s 2(1) item 14) | Amended by No 82 of 2014, effective sch 1 (items 8 ‑ 24): 18 July 2014 (s 2(1) item 2) | Amended by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14) | Amended by No 143 of 2015, effective sch 1 (items 18, 19, 22): 1 July 2017 (s 2(1) items 2, 5) | Amended by No 169 of 2015, effective sch 1 (items 82 ‑ 99, 111): 1 Jan 2016 (s 2(1) item 2) | Amended by No 10 of 2016, effective sch 2 (item 31): 5 May 2016 (s 2(1) item 5) | Amended by No 90 of 2018, effective sch 1 (items 9, 10): 13 Dec 2018 (s 2(1) item 1) | Amended by No 38 of 2020, effective sch 2 (items 8 ‑ 13), sch 7 (items 1, 2): 9 Apr 2020 (s 2(1) items 4, 13) sch 7 (item 3): 1 July 2023 (s 2(1) item 14) | Amended by No 69 of 2020, effective sch 1 (items 1431 ‑ 1464): repealed before commencing (s 2(1) item 5) sch 1 (items 1465 ‑ 1467): 10 Aug 2022 (s 2(1) note 2) sch 2 (item 16): 4 Apr 2021 (s 2(1) item 6) | Amended by No 8 of 2022, effective sch 6 (item 23), sch 8 (items 35, 36): 1 Apr 2022 (s 2(1) items 6, 10) sch 8 (item 32): 23 Feb 2022 (s 2(1) item 9) sch 8 (items 41 ‑ 43): 4 Apr 2021 (s 2(1) item 12)

s 8WC — Conducting affairs so as to avoid tax file number requirements

(1) Where: (a) a person is an investor in relation to 2 or more investments of a similar kind; and (b) having regard to: (i) the manner in which the person became an investor in relation to the investments; and (ii) any explanation made by the person as to becoming such an investor in that manner; it would be reasonable to conclude that the person became such an investor in that manner for the sole or dominant purpose of ensuring, or attempting to ensure that: (iii) although the person has not, under Part VA of the Income Tax Assessment Act 1936 , quoted the person’s tax file number in connection with those investments (in this subparagraph called the non ‑ TFN investments ): (A) amounts would not be deducted under Division 3B of that Act, or withheld under section 12 ‑ 140 or 12 ‑ 145 in Schedule 1 to this Act, from income in respect of one or more of the non ‑ TFN investments; and (B) amounts would not be paid to the Commissioner under section 14 ‑ 5 in Schedule 1 to this Act, in relation to income in respect of one or more of the non ‑ TFN investments; and (C) TFN withholding tax would not be payable under section 14 ‑ 55 in Schedule 1 to this Act in respect of one or more of the non ‑ TFN investments; or (iv) the investments are not referred to in a report under the regulations made under that Act; the person commits an offence. Penalty: 100 penalty units or imprisonment for 2 years, or both. (2) In this section: investment means an investment of a kind mentioned in section 202D of the Income Tax Assessment Act 1936 . investor means an investor within the meaning of that section.

Amendment history: Inserted by No 97 of 1988, effective s 22 ‑ 28, 29(1): 1 Jan 1989 (s 2(1)) | Amended by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6) | Amended by No 4 of 2016, effective sch 4 (items 1, 302 ‑ 306): 10 Mar 2016 (s 2(1) item 6)

s 8XA — Unauthorised access to taxation records

A person must not take action with the intention of obtaining information about another person’s affairs that: (a) is contained in records in the possession of the Commissioner; and (b) is held or was obtained by the Commissioner under or for the purposes of a taxation law; unless the person takes the action: (c) under the Freedom of Information Act 1982 ; or (d) in accordance with the processes of a court or the Tribunal; or (e) in the course of exercising powers or performing functions under or in relation to a taxation law. Penalty: 100 penalty units or imprisonment for 2 years, or both.

Amendment history: Inserted by No 97 of 1988, effective s 22 ‑ 28, 29(1): 1 Jan 1989 (s 2(1)) | Repealed and substituted by No 48 of 1991, effective s 101, 102: 24 Apr 1991 (s 2(1)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6)

s 8Y — Liability of officers etc. of corporations

(1) Where a corporation does or omits to do an act or thing the doing or omission of which constitutes a taxation offence, a person (by whatever name called and whether or not the person is an officer of the corporation) who is concerned in, or takes part in, the management of the corporation shall be deemed to have committed the taxation offence and is punishable accordingly. (2) In a prosecution of a person for a taxation offence by virtue of subsection (1), it is a defence if the person proves that the person: (a) did not aid, abet, counsel or procure the act or omission of the corporation concerned; and (b) was not in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the act or omission of the corporation. Note 1: A defendant bears a legal burden in relation to the matters in subsection (2), see section 13.4 of the Criminal Code . Note 2: Subsection (2) does not apply in relation to a prosecution under Part 2.4 of the Criminal Code . (3) For the purposes of subsection (1), an officer of a corporation shall be presumed, unless the contrary is proved, to be concerned in, and to take part in, the management of the corporation. (4) In this section, officer , in relation to a corporation, means: (a) a director or secretary of the corporation; (b) a receiver and manager of property of the corporation; (ba) an administrator, within the meaning of the Corporations Act 2001 , of the corporation; (bb) an administrator of a deed of company arrangement executed by the corporation under Part 5.3A of that Act; (d) a liquidator of the corporation appointed in a voluntary winding up of the corporation; or (e) a trustee or other person administering a compromise or arrangement made between the corporation and another person or other persons.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 210 of 1992, effective s 125: 23 June 1993 (s 2(3) and gaz 1993, No S186) | Amended by No 55 of 2001, effective s 4 ‑ 14, sch 3 (items 509, 510): 15 July 2001 (s 2(1), (3)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 8 of 2007, effective sch 1 (item 25): 22 Dec 1999 (s 2(1) item 21) sch 4 (item 32): 15 Mar 2007 (s 2(1) item 44)

s 8Z — Evidentiary certificate relating to previous convictions

(1) The Commissioner may, for the purposes of subsection 8E(2) or (3), 8M(2), 8R(2) or 8V(2), issue a certificate setting out such facts as the Commissioner considers relevant with respect to: (a) the conviction of a person of an offence against a provision of Subdivision A or B or against Division 136 or 137 of the Criminal Code in relation to a taxation law; or (b) the conviction of a person of an offence against the Crimes (Taxation Offences) Act 1980 ; or (c) the conviction of a person of an offence against: (i) section 6 of the Crimes Act 1914 ; or (ii) section 11.1, 11.4 or 11.5 of the Criminal Code ; being an offence that relates to an offence of a kind referred to in paragraph (a) or (b) of this subsection; or (d) the conviction of a person of an offence against section 134.1, 134.2, 135.1, 135.2 or 135.4 of the Criminal Code , being an offence that relates to a tax liability; or (e) the making of an order under section 19B of the Crimes Act 1914 in relation to a person in respect of an offence of a kind referred to in paragraph (a), (b), (c) or (d) of this subsection; or (f) the conviction of a person of an offence against Division 136 or 137 of the Criminal Code , being an offence that relates to a taxation law. (2) A document purporting to be a certificate issued under subsection (1) shall be received in evidence in a court without further proof and is, for those purposes, prima facie evidence of the facts stated in it. (3) The provisions of this section are in addition to, and not in derogation of, any other law of the Commonwealth or any law of a State or Territory.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 65 of 1985, effective sch 1: 3 July 1985 (s 2(1)) sch 1: 14 Dec 1984 (s 2(45)) | Amended by No 137 of 2000, effective sch 2 (items 395 ‑ 398, 418, 419): 24 May 2001 (s 2(3)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1))

s 8ZA — Prosecution of taxation offences

(1) A taxation offence that is punishable by imprisonment for a period exceeding 12 months is, when committed by a natural person, an indictable offence. (2) A taxation offence that is punishable by imprisonment for a period not exceeding 12 months is, when committed by a natural person, punishable on summary conviction. (3) A prescribed taxation offence, when committed by a natural person, is punishable on summary conviction. (4) A taxation offence, when committed by a corporation, is punishable on summary conviction. (5) In spite of anything in the preceding provisions of this section, if: (a) a person is convicted of 2 or more offences against section 8T or 8U, or both, before the same court at the same sitting; and (b) assuming that the person had only been convicted of one of those offences, that offence would have been punishable on summary conviction; all those offences are punishable on summary conviction. (6) A reference in subsection (5) to a conviction of a person for an offence includes a reference to the making of an order under section 19B of the Crimes Act 1914 in relation to the person in respect of the offence. (7) A reference in subsection (5) to an offence against section 8T or 8U includes a reference to an offence against section 11.1 of the Criminal Code that relates to an offence against section 8T or 8U, as the case may be.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 224 of 1992, effective s 122 ‑ 126: 24 Dec 1992 (s 2(1)) | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1))

s 8ZB — Prosecution may be commenced at any time

(1) A prosecution for a taxation offence may be commenced at any time. (2) Subsection (1) has effect notwithstanding anything contained in section 15B of the Crimes Act 1914 .

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 224 of 1992, effective s 122 ‑ 126: 24 Dec 1992 (s 2(1))

s 8ZC — Place where offence committed

(1) Where a person commits a taxation offence by doing an act, the taxation offence may be taken to have been committed at: (a) the place where the act was done; (b) if the person is a natural person—the usual place of residence or business of the person or the place of residence or business of the person last known to the Commissioner; or (c) if the person is a corporation—the head office, a registered office or a principal office of the corporation; and the person may be charged with, and convicted of, the taxation offence as if it had been committed at any of those places. (2) Where a person commits a taxation offence by omitting to do an act, the taxation offence may be taken to have been committed at: (a) the place where the act should have been done; (b) if the person is a natural person—the usual place of residence or business of the person or the place of residence or business of the person last known to the Commissioner; or (c) if the person is a corporation—the head office, a registered office or a principal office of the corporation; and the person may be charged with, and convicted of, the taxation offence as if it had been committed at any of those places. (3) This section has effect subject to section 80 of the Constitution. Note: This section does not apply as an averment. For averments, see section 8ZL of this Act and section 13.6 of the Criminal Code .

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

s 8ZD — Conduct by employees or agents of corporations

(1) Where, in a prosecution for a taxation offence constituted by an act done, or omitted to be done, by a corporation, it is necessary to establish the intention of the corporation, it is sufficient to show that an employee or agent of the corporation by whom the act was done or omitted to be done, as the case may be, had the intention. (2) In a prosecution for a taxation offence, any act done, or omitted to be done, on behalf of a corporation by: (a) a director, employee or agent of the corporation; or (b) any other person: (i) at the direction; or (ii) with the consent or agreement (whether express or implied); of a director, employee or agent of the corporation; shall be deemed to have been done, or omitted to have been done, as the case may be, also by the corporation. (3) Part 2.5 of the Criminal Code does not apply to taxation offences.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 5 of 2015, effective sch 3 (items 192 ‑ 194): 25 Mar 2015 (s 2(1) item 10)

s 8ZE — Civil penalty not payable if prosecution instituted

If: (a) a person is liable to pay by way of penalty (other than for an offence) an amount under a taxation law because of an act or omission of the person; and (b) a prosecution is instituted against the person for a taxation offence constituted by the act or omission; then (whether or not the prosecution is withdrawn): (c) the person is not liable to pay the amount; and (d) any amount paid, or applied by the Commissioner, in total or partial discharge of that liability is to be refunded to the person, or applied by the Commissioner in total or partial discharge of another tax liability of the person. Note: An example of a penalty referred to in paragraph (a) is a penalty payable under section 284 ‑ 75 in Schedule 1.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 4 of 1985, effective 5 Apr 1985 ( see s 2) | Amended by No 47 of 1985, effective s 3, 4(2), 11, 12, Part XI (s 54 ‑ 56): 21 Aug 1981 s 5, 18, 20, 22, 24, 28(2), 39, 40, 45, 48, 50, 51, 53: 10 May 1985 ( see s 2(3)) Remainder: Royal Assent | Amended by No 41 of 1986, effective 24 June 1986 ( see s 2) | Amended by No 58 of 1987, effective 5 June 1987 ( see s 2) | Amended by No 62 of 1987, effective s 55, sch 4: 5 June 1987 (s 2(1)) sch 1: 1 July 1987 (s 2(6)) | Amended by No 145 of 1987, effective 15 Jan 1988 ( see s 2) | Amended by No 20 of 1990, effective 17 Jan 1990 | Amended by No 60 of 1990, effective s 43, Part 10 (s 88 ‑ 95): 31 Oct 1990 ( see Gazette 1990, No. S272) Remainder: 1 July 1990 | Amended by No 92 of 1992, effective 1 July 1992 | Amended by No 118 of 1992, effective 28 Oct 1992 | Amended by No 208 of 1992, effective s 91 ‑ 93: 22 Dec 1992 (s 2(1)) | Repealed and substituted by No 120 of 1995, effective sch 1 (item 58): 23 Nov 1994 ( see s 2(2)) sch 2 (items 8 ‑ 13): 1 July 1994 Remainder: Royal Assent | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent

s 8ZF — Penalties for corporations

Where a corporation is convicted of: (a) a taxation offence (other than a prescribed offence) that, if committed by a natural person, is punishable by imprisonment; or (b) a prescribed offence to which subsection 8E(3) or 8R(2) applies; the penalty that the court before which the corporation is convicted may impose is a fine not exceeding 5 times the maximum fine that, but for this section, the court could impose as a penalty for the taxation offence.

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

s 8ZG — Enforcement of orders for payment

(1) Where: (a) upon the conviction of a person for a taxation offence, the court before which the person is convicted, in addition to imposing a penalty on the person, orders the person to pay an amount to the Commissioner; and (b) the court has civil jurisdiction to the extent of the amount; the order is enforceable in all respects as a final judgment of the court in favour of the Commissioner. (2) Where: (a) upon conviction of a person for a taxation offence, the court before which the person is convicted, in addition to imposing a penalty on the person, orders the person to pay an amount to the Commissioner; and (b) the court: (i) does not have civil jurisdiction; or (ii) has civil jurisdiction, but does not have civil jurisdiction to the extent of the amount; the proper officer of the court shall issue to the Commissioner a certificate in the prescribed form containing the prescribed particulars. (3) The certificate may, in the prescribed manner and subject to the prescribed conditions (if any), be registered in a court having civil jurisdiction to the extent of the amount ordered to be paid to the Commissioner. (4) Upon registration under subsection (3), the certificate is enforceable in all respects as a final judgment of the court in favour of the Commissioner. (5) The costs of registration of the certificate and other proceedings under this section shall, subject to the prescribed conditions (if any), be deemed to be payable under the certificate.

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

s 8ZH — Penalties not to relieve from tax

The adjudgment or payment of: (a) a penalty in respect of a taxation offence; or (b) an amount ordered by a court, upon the conviction of a person for a taxation offence, to be paid by the person to the Commissioner; does not relieve any person from liability to assessment or payment of any amount (whether by way of tax, duty, charge or otherwise) for which the person would otherwise be liable.

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

s 8ZJ — Prosecution of prescribed taxation offences

(1) A prosecution for a prescribed taxation offence shall take the form of a proceeding by the Commonwealth for the recovery of a pecuniary penalty. (2) A prosecution for a prescribed taxation offence may be instituted by a person authorized under subsection (8) on behalf of, and in the official name of, the Commissioner by information or complaint in a court of summary jurisdiction. (3) A prosecution of a person for a prescribed taxation offence that is punishable by a fine exceeding the prescribed amount in relation to the person may be instituted by a person authorized under subsection (8) on behalf of, and in the official name of, the Commissioner by action in the Supreme Court of a State or Territory. (4) Where a court of summary jurisdiction convicts a person of a prescribed taxation offence, the penalty that the court may impose is a fine not exceeding the prescribed amount in relation to the person. (5) Where: (a) a prosecution of a person for a prescribed taxation offence that is punishable by a fine exceeding the prescribed amount in relation to the person is instituted in accordance with subsection (2); and (b) before the expiration of the period of 14 days after service of process on the person in respect of the prescribed taxation offence, the person elects, in the prescribed manner, to have the case tried in the Supreme Court of the State or Territory in which the prosecution was instituted; the prosecution shall, by force of this subsection and without any order of the Supreme Court, be removed to the Supreme Court. (6) Where a prosecution for a prescribed taxation offence is instituted in the Supreme Court of a State or Territory in accordance with subsection (3) or is removed to the Supreme Court of a State or Territory by force of subsection (5), the prosecution may be conducted in accordance with: (a) the usual practice and procedure of the Supreme Court in civil cases; or (b) the directions of the Supreme Court or a Justice or Judge of the Supreme Court. (7) The jurisdiction of the Supreme Court of a State or Territory under this section shall be exercised by a single Justice or Judge of the Supreme Court. (8) The Commissioner may, by writing, authorize a person to institute a prosecution for: (a) a specified prescribed taxation offence; (b) a prescribed taxation offence included in a specified class of prescribed taxation offences; or (c) any prescribed taxation offence. (9) A reference in this section to the prescribed amount in relation to a person is a reference to: (a) if the person is a natural person—$5,000; or (b) if the person is a corporation—$25,000.

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

s 8ZK — Protection of witnesses

A witness called on behalf of the Commissioner in any prosecution for a prescribed taxation offence shall not be compelled: (a) to disclose: (i) the fact that the witness received any information; (ii) the nature of any information received by the witness; or (iii) the name of any person from whom the witness received any information; or (b) if the witness is an officer, to produce any reports: (i) made or received by the witness confidentially in the witness’ official capacity; or (ii) containing confidential information.

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

s 8ZL — Averment

(1) In a prosecution for a prescribed taxation offence, a statement or averment contained in the information, claim or complaint is prima facie evidence of the matter so stated or averred. (2) This section applies in relation to any matter so stated or averred although: (a) evidence in support or rebuttal of the matter stated or averred, or of any other matter, is given; or (b) the matter averred is a mixed question of law and fact, but, in that case, the statement or averment is prima facie evidence of the fact only. (3) Any evidence given in support or rebuttal of a matter so stated or averred shall be considered on its merits, and the credibility and probative value of such evidence shall be neither increased nor diminished by reason of this section. (4) This section: (a) does not apply to any fault element of an offence; and (aa) does not apply in relation to any offence for which imprisonment is a penalty; and (b) does not lessen or affect any onus of proof otherwise falling on a defendant.

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

s 8ZM — Evidence of authority to institute proceedings

(1) Where a prosecution for a prescribed taxation offence is instituted by a person in the official name of the Commissioner, the prosecution shall be presumed, unless the contrary is proved, to have been instituted with the authority of the Commissioner. (2) In a prosecution for a prescribed taxation offence, the mere production of an instrument, telegram or copy of a telex message purporting to have been issued or sent by the Commissioner, a Second Commissioner or a Deputy Commissioner and purporting to notify a person that the person is authorized by the Commissioner to institute the prosecution, to institute prosecutions for a class of prescribed taxation offences in which the prescribed taxation offence is included or to institute prosecutions for any prescribed taxation offence is conclusive evidence of the authority of the person to institute the prosecution on behalf of, and in the official name of, the Commissioner.

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

s 8ZN — Costs

In a prosecution for a prescribed taxation offence, the court may award costs against any party.

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

s 9 — Interpretation

In this Division, unless the contrary intention appears: defendant , in relation to a prescribed taxation offence, means a person to whom a summons has been sent in the manner permitted by subsection 10(1) in relation to the prescribed taxation offence (whether or not the summons has been delivered to, or received by, the person). summons , in relation to a person, means a writ or process notifying or directing the person to appear on a designated day before a specified court.

Amendment history: Repealed by No 59 of 1979, effective 15 June 1979 | Inserted by No 117 of 1983, effective 16 Dec 1983 | Amended by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984

s 10 — Service of summons by post

(1) A summons for the appearance before a court of summary jurisdiction of a person charged with having committed a prescribed taxation offence may be served upon the person to whom it is directed by sending a copy of the summons, not less than 21 days before the day on which the person is required by the summons to appear before the court, by ordinary prepaid post addressed to the person at the person’s last known place of residence or last known place of business. (1A) Subsection (1) has effect without prejudice to any other method of service provided for under any other law of the Commonwealth or under a law of a State or Territory. (2) Where a summons is served in the manner permitted by subsection (1), the court may require the summons to be re ‑ served if the court has reasonable cause to believe that the summons has not come to the notice of the person to whom it is directed.

Amendment history: Repealed by No 59 of 1979, effective 15 June 1979 | Inserted by No 117 of 1983, effective 16 Dec 1983 | Amended by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 73 of 2008, effective sch 4 (items 480 ‑ 491): 4 July 2008

s 11 — Notice of conviction in absentia

(1) Where a defendant who has not entered a plea in relation to a prescribed taxation offence is, in the defendant’s absence, convicted of the prescribed taxation offence, the proper officer of the court concerned shall cause to be served on the defendant notice in writing of: (a) the conviction; (b) the order of the court; (c) where the order of the court includes the imposition of a fine—the time allowed by the court for payment of the fine; and (d) the right of the defendant to make an application under section 13A for an order setting aside the conviction. (2) Without prejudice to any other method of service provided for under any other law of the Commonwealth or under a law of a State or Territory, a notice under subsection (1) may be served on the defendant by sending the notice to the defendant by ordinary prepaid post addressed to the defendant at the defendant’s last known place of residence or last known place of business.

Amendment history: Repealed and substituted by No 133 of 1974, effective s 1, 2: Royal Assent s 3, 4, 7, 8, 10 ‑ 12: 23 Dec 1974 ( see Gazette 1974, No. 103D) Remainder: 1 July 1976 ( see Gazette 1976, No. S107) | Repealed by No 59 of 1979, effective 15 June 1979 | Inserted by No 117 of 1983, effective 16 Dec 1983 | Amended by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 73 of 2008, effective sch 4 (items 480 ‑ 491): 4 July 2008

s 12 — Notice of intention to issue warrant in default of payment

Where: (a) a defendant, not being a body corporate, has been served with a notice under subsection 11(1), being a notice that includes notice of a fine imposed on him or her in consequence of a conviction; (b) the fine is not paid in full within the time allowed by the court for payment of the fine; and (c) a period of not less than 21 days has elapsed after the date of service of the notice; the proper officer of the court concerned may cause to be served personally on the defendant a notice (in this section referred to as the personal notice ) informing the defendant that unless: (d) the fine is paid in full before the expiration of 21 days after the date of service of the personal notice; or (e) an application in accordance with section 13A for the setting aside of the conviction is made before the expiration of 14 days after the date of service of the personal notice; a warrant for his or her commitment to prison may be issued.

Amendment history: Repealed by No 59 of 1979, effective 15 June 1979 | Inserted by No 117 of 1983, effective 16 Dec 1983 | Amended by No 73 of 2008, effective sch 4 (items 480 ‑ 491): 4 July 2008

s 13 — Limitation of action to enforce payment of fine

Notwithstanding anything contained in any other law of the Commonwealth or in a law of a State or Territory, where a defendant who has not entered a plea in relation to a prescribed taxation offence is, in the defendant’s absence, convicted of the prescribed taxation offence and the order of the court includes the imposition of a fine: (a) a warrant for commitment of the defendant to prison for failure to pay the fine shall not be issued unless: (i) a notice has been served on the defendant under section 12 in relation to the fine; and (ii) a period of not less than 21 days has elapsed after the date of service of the notice; and (b) no other action for enforcement of payment of the fine shall be taken unless: (i) a notice has been served on the defendant in relation to the conviction under subsection 11(1); and (ii) a period of not less than 21 days has elapsed after the date of service of the notice.

Amendment history: Repealed by No 59 of 1979, effective 15 June 1979 | Inserted by No 117 of 1983, effective 16 Dec 1983 | Amended by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 73 of 2008, effective sch 4 (items 480 ‑ 491): 4 July 2008

s 13A — Setting aside of conviction or order

(1) Where a defendant has been served with a notice under section 11 in relation to a conviction or order of a court, the defendant may: (a) where a fine was imposed by the court—before the expiration of: (i) the period allowed by the court for payment of the fine; or (ii) a period of 21 days after the date of service of the notice; whichever is the longer; or (b) where no fine was imposed by the court—within 21 days after the date of service of the notice; make an application in writing to the court, or to another court of summary jurisdiction that would have had jurisdiction to make the conviction or order, for an order setting aside the conviction or order. (2) Where a defendant has been served with a notice under section 12 in relation to a conviction or order of a court, the defendant may, within 14 days after the date of service of the notice, make an application in writing to the court, or to another court of summary jurisdiction that would have had jurisdiction to make the conviction or order, for an order setting aside the conviction or order. (3) Any person who was a party to the proceedings in which the conviction or order to which an application under subsection (1) or (2) relates was made shall be a party to proceedings in respect of the application. (4) Where a court is satisfied, on an application made by a defendant in accordance with subsection (1) or (2) in relation to a conviction or order, that: (a) in the case of an application under subsection (1): (i) the defendant did not receive notice of the proceedings in which the conviction or order was made, or did not receive such notice in sufficient time to enable the defendant to attend the proceedings; or (ii) the defendant failed to attend the proceedings in which the conviction or order was made for reasons that, in the opinion of the court, render it desirable, in the interests of justice, that the conviction or order be set aside and the matter re ‑ heard; or (b) in the case of an application under subsection (2): (i) the defendant: (A) did not receive notice of the proceedings in which the conviction or order was made, or did not receive such notice in sufficient time to enable the defendant to attend the proceedings; and (B) did not receive notice of the conviction or order, or did not receive such notice in sufficient time to enable the defendant to apply, within the time specified in paragraph (1)(a), for an order setting aside the conviction or order; or (ii) the defendant failed to attend the proceedings in which the conviction or order was made, and failed to make an application in accordance with subsection (1) in relation to the notice served on the defendant under section 11 in relation to the conviction or order, for reasons that, in the opinion of the court, render it desirable, in the interests of justice, that the conviction or order be set aside and the matter re ‑ heard; the court shall set aside the conviction or order and shall: (c) proceed forthwith to re ‑ hear and determine the matter; or (d) adjourn the proceedings for re ‑ hearing the matter to such time and place as the court thinks fit. (5) Where an application is made to a court (in this subsection referred to as the relevant court ) under this section for the setting aside of a conviction or order of a court, the proper officer of the relevant court shall forthwith: (a) cause notice of the making of the application to be given to each party to the application other than the defendant; and (b) where the conviction or order was made by a court other than the relevant court—cause notice of the making of the application to be given to that other court. (6) Where, under subsection (4), a court sets aside a conviction or order of another court, the proper officer of the first ‑ mentioned court shall forthwith cause notice of the setting aside of that conviction or order to be given to the other court.

Amendment history: Inserted by No 117 of 1983, effective 16 Dec 1983

s 13B — Proof of service of summons or notice

Service of a summons in accordance with section 10 or of a notice in accordance with section 11 or 12 may be proved by the oath of the person who served it or by affidavit or otherwise.

Amendment history: Inserted by No 117 of 1983, effective 16 Dec 1983

s 13C — Application of other laws

(1) The provisions of this Division have effect in addition to, and not in derogation of, any other law of the Commonwealth or a State or Territory that makes provision for, or in relation to, the service of summonses. (2) Without limiting the generality of section 79 of the Judiciary Act 1903 , the laws (if any) of a State or Territory relating to any procedure whereby a person may, without appearing in court in obedience to a summons, enter a plea in relation to a charge of having committed an offence apply in like manner, mutatis mutandis , to a defendant charged with having committed a prescribed taxation offence.

Amendment history: Inserted by No 117 of 1983, effective 16 Dec 1983 | Amended by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984

s 13CA — Setting aside etc. of conviction or order on application of Commissioner

(1) Where a person has been convicted in his or her absence of a prescribed taxation offence (whether before or after the commencement of this section), the Commissioner may apply to a court (in this section called the quashing court ) for: (a) an order setting aside the conviction or setting aside the order of the convicting court in respect of the conviction; or (b) an order varying the order of the convicting court in respect of the conviction so as to reduce its severity. (2) The application shall be made in writing: (a) to the convicting court; or (b) to any other court of summary jurisdiction that would have had jurisdiction to make the conviction or order. (3) The proper officer of the quashing court shall, without delay, cause notice of the making of the application to be given to each party to the application (other than the Commissioner). (4) Any person who was a party to the proceedings in which the defendant was convicted shall be made a party to the proceedings in respect of the application. (5) If the quashing court is satisfied that: (a) the conviction or order was made in circumstances that, in the opinion of the court, make it desirable, in the interests of justice, that: (i) the conviction or order be set aside; or (ii) the order be varied by reducing its severity; or (b) because of other special circumstances (whether or not existing at the time the conviction or order was made) it is desirable, in the interests of justice, or in order to avoid undue hardship, that: (i) the order be set aside; or (ii) the order be varied so as to reduce its severity; the court may set aside the conviction, or set aside or vary the order, as the case may be, on such terms as to costs or otherwise as the court thinks just. (6) If the court sets aside the conviction, or sets aside or varies the order in respect of the conviction, the court shall also set aside any warrant issued in consequence of the conviction. (7) If the quashing court: (a) is not the convicting court; and (b) sets aside the conviction, or sets aside or varies the order, of the convicting court; the proper officer of the quashing court shall without delay cause notice of the setting aside or variation to be given to the convicting court. (8) A reference in this section to a conviction includes a reference to the making of an order under section 19B of the Crimes Act 1914 . (9) The setting aside of a conviction or order under this section is a bar to any further legal proceeding against the defendant for the same matter in any court (other than on appeal). (10) This section is in addition to, and not in derogation of, any other law of the Commonwealth or any law of a State or Territory.

Amendment history: Inserted by No 167 of 1989, effective s 31: 19 Jan 1989 Part 4 (s 35 ‑ 37): 25 Jan 1989 Remainder: Royal Assent

s 13D — Interpretation

(1) In this Part, unless the contrary intention appears: Australian Capital Territory includes the Jervis Bay Territory. officer means: (a) a person appointed or engaged under the Public Service Act 1999 ; or (b) a State taxation officer. State includes the Northern Territory. State Minister means: (a) in relation to a State other than the Northern Territory—a Minister of the Crown of the State; or (b) in relation to the Northern Territory—a Minister of the Northern Territory. State taxation officer means: (a) a person or authority, not being a State Minister, who or which is for the time being authorised under a law of a State to perform the functions of a State taxation officer under this Part; or (b) a person, not being a State Minister, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part. State tax law means a law of a State relating to taxation. Territory means the Australian Capital Territory. Territory taxation officer means: (a) a person or authority, not being a Minister of State of the Commonwealth, who or which is for the time being authorised under a law of the Territory to perform the functions of a Territory taxation officer under this Part; or (b) a person, not being a Minister of State of the Commonwealth, authorised by writing signed by a person or authority referred to in paragraph (a) to act under this Part. Territory tax law means a law of the Territory relating to taxation. (2) A reference in Division 3 or 4 to a State tax law includes a reference to a Territory tax law. (3) A reference in Division 3 or 4 to a State taxation officer includes a reference to a Territory taxation officer.

Amendment history: Inserted by No 123 of 1985, effective 28 Oct 1985 | Amended by No 146 of 1999, effective sch 1 (items 911 ‑ 915): 5 Dec 1999 (s 2(1), (2))

s 13E — State taxation officers may refer matters to Commissioner for investigation

A State taxation officer may, by writing signed by the officer, refer a matter arising under a State tax law to the Commissioner for investigation in the Territory.

Amendment history: Inserted by No 123 of 1985, effective 28 Oct 1985

s 13F — Access to documents etc.

(1) Where, under section 13E, a matter is referred to the Commissioner for investigation, the Commissioner may, by writing signed by the Commissioner, authorise an officer to conduct an investigation into that matter. (2) For the purposes of conducting an investigation into a matter referred to the Commissioner under section 13E, an officer authorised under subsection (1) of this section to conduct the investigation: (a) may, at all reasonable times, enter upon any land in the Territory; (b) shall have full and free access at all reasonable times to all documents in the Territory; and (c) may take extracts from, and make copies of, any documents in the Territory. (3) An officer who enters upon land pursuant to subsection (2) is not authorised to remain on the land if, on request by the occupier of the land, the officer does not produce a certificate issued by the Commissioner stating that he or she is an officer authorised under subsection (1) to conduct an investigation into a matter specified in the certificate. (4) The occupier of land entered or proposed to be entered by an officer under subsection (2) shall provide the officer with all reasonable facilities and assistance for the effective exercise of powers under this section. Penalty for a contravention of this subsection: 10 penalty units.

Amendment history: Inserted by No 123 of 1985, effective 28 Oct 1985 | Amended by No 62 of 1987, effective s 55, sch 4: 5 June 1987 (s 2(1)) sch 1: 1 July 1987 (s 2(6)) | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6)

s 13G — Commissioner may obtain information and evidence

(1) Where, under section 13E, a matter is referred to the Commissioner for investigation, the Commissioner may, for the purposes of conducting the investigation in the Territory, by notice in writing, require any person, including any officer employed in or in connection with any department of a government or by any public authority: (a) to furnish the Commissioner with such information as the Commissioner requires; (b) to attend before the Commissioner, or before an officer authorised by the Commissioner for the purpose, at a time and place specified in the notice and there answer questions; and (c) to produce to the Commissioner, or to an officer authorised by the Commissioner for the purpose, any documents in the custody or under the control of the person. (2) The Commissioner may require the information or answers to be verified or furnished, as the case may be, on oath or affirmation and either orally or in writing, and for that purpose the Commissioner or an officer authorised by the Commissioner may administer an oath or affirmation. (3) The oath or affirmation to be taken or made by a person for the purposes of this section is an oath or affirmation that the information is or the answers will be true. (4) The Commissioner may cause copies to be made of, or extracts to be taken from, any documents that are produced pursuant to paragraph (1)(c). (5) A person required pursuant to paragraph (1)(b) to attend before the Commissioner or an officer authorised by the Commissioner is entitled to payment of an allowance in respect of his or her expenses of an amount determined by the Commissioner in accordance with the regulations.

Amendment history: Inserted by No 123 of 1985, effective 28 Oct 1985

s 13K — Certification by State taxation officer of copies of, and extracts from, documents

(1) Where a document is obtained pursuant to a State tax law, a State taxation officer may certify a copy of the document to be a true copy. (2) Where, pursuant to a State tax law, a copy is made of a document, a State taxation officer may certify the copy to be a true copy. (3) Where a document is obtained pursuant to a State tax law, a State taxation officer may certify an extract taken from the document to be a true extract. (4) Where, pursuant to a State tax law, an extract is taken from a document, a State taxation officer may certify the extract to be a true extract. (5) Subject to subsection (6), a document purporting to be a copy or extract certified under subsection (1), (2), (3) or (4) shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original. (6) Subsection (5) does not apply in relation to a document if: (a) in the case of proceedings for an offence—evidence is adduced that the document is not a true copy or a true extract; or (b) in any other case—it is proved that the document is not a true copy or a true extract. (7) Where: (a) pursuant to a State tax law, a copy (in this section referred to as the primary copy ) is made of, or an extract (in this section referred to as the primary extract ) is taken from, a document (in this section referred to as the original document ); and (b) pursuant to subsection (2) or (4), a State taxation officer has certified the primary copy to be a true copy of, or the primary extract to be a true extract taken from, the original document; a State taxation officer may: (c) certify a copy of the primary copy or primary extract to be a true copy; or (d) certify an extract taken from the primary copy or primary extract to be a true extract. (8) Subject to subsection (9), a document purporting to be: (a) a copy, certified under subsection (7), of a primary copy of, or a primary extract taken from, an original document; or (b) an extract, certified under subsection (7), taken from a primary copy of, or a primary extract taken from, an original document; shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original document. (9) Subsection (8) does not apply in relation to a document if: (a) in the case of proceedings for an offence, evidence is adduced that: (i) the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or (ii) the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document; or (b) in any other case, it is proved that: (i) the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or (ii) the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document.

Amendment history: Inserted by No 123 of 1985, effective 28 Oct 1985 | Amended by No 138 of 1987, effective s 6, Parts IV, V (s 63 ‑ 88): 21 Dec 1987 ( see s 2(2) and Gazette 1987, No. S347) Remainder: Royal Assent | Amended by No 98 of 1992, effective s 32 ‑ 36: 1 July 1992 Remainder: Royal Assent | Amended by No 82 of 1993, effective s 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1), 52 ‑ 64: 1 Dec 1993 Remainder: 1 July 1994 | Amended by No 4 of 2018, effective sch 6 (items 21 ‑ 27): 21 Feb 2018 (s 2(1) item 1)

s 13L — Australian Taxation Office may perform functions under State/Territory debits tax laws

(1) In this section: accounts , in relation to a financial institution, includes accounts kept by way of withdrawable share capital in, or money deposited with, the financial institution. 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. financial institution includes: (a) a body corporate that is an ADI (authorised deposit ‑ taking institution) for the purposes of the Banking Act 1959 ; and (b) a co ‑ operative housing society; and (c) a registered entity under the Financial Sector (Collection of Data) Act 2001 . State/Territory debits tax law means: (a) a State tax law; or (b) a Territory tax law; relating to the taxation of debits made to accounts kept with financial institutions. (2) The Commissioner may make an arrangement with an appropriate officer or authority of a State or the Territory about any matter in connection with the administration of a State/Territory debits tax law. (3) In particular, an arrangement may provide: (a) for the Commissioner or the Second Commissioners to perform functions, or exercise powers, conferred on them by a State/Territory debits tax law; or (b) for the services of officers or employees under the control of the Commissioner to be made available to the State or the Territory or to an authority of the State or of the Territory for the purposes of matters relating to the administration of a State/Territory debits tax law.

Amendment history: Inserted by No 136 of 1990, effective 1 Jan 1991 | Amended by No 44 of 1999, effective sch 7 (items 227, 228): 1 July 1999 (s 3(2)(e), (16) and gaz 1999, No S283) | Amended by No 121 of 2001, effective s 1 ‑ 3: Royal Assent Remainder: 1 July 2002 ( see s 2(2) and Gazette 2002, No. GN24)

s 14Q — Interpretation

(1) In this Part, unless the contrary intention appears: authorized officer means a person who is: (a) an officer for the purposes of the Customs Act 1901 ; or (b) a member of the Australian Federal Police. departure authorization certificate means a certificate under subsection 14U(1). departure prohibition order means an order under subsection 14S(1). (2) A reference in this Part to the departure of a person from Australia for a foreign country is a reference to the departure of the person from Australia for a foreign country, whether or not the person intends to return to Australia.

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

s 14R — Departure from Australia of certain tax debtors prohibited

(1) A person in respect of whom a departure prohibition order is in force, and who knows that such an order is in force in respect of him or her, shall not depart from Australia for a foreign country. Penalty: 50 penalty units or imprisonment for 12 months, or both. (2) Subsection (1) does not apply if the departure is authorised by a departure authorization certificate. Note: A defendant bears an evidential burden in relation to the matters in subsection (2), see subsection 13.3(3) of the Criminal Code .

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

s 14S — Departure prohibition orders

(1) Where: (a) a person is subject to a tax liability; and (b) the Commissioner believes on reasonable grounds that it is desirable to do so for the purpose of ensuring that the person does not depart from Australia for a foreign country without: (i) wholly discharging the tax liability; or (ii) making arrangements satisfactory to the Commissioner for the tax liability to be wholly discharged; the Commissioner may, by order in accordance with the prescribed form, prohibit the departure of the person from Australia for a foreign country. (2) Subject to subsection (3), a departure prohibition order remains in force unless and until revoked under section 14T or set aside by a court. (3) A departure prohibition order made in respect of a person shall be taken, by virtue of this subsection, not to be in force in respect of the person during any period during which an order is in force under the Migration Act 1958 for the deportation of the person. (4) Where a departure prohibition order is made in respect of a person, the Commissioner shall forthwith: (a) cause the person to be informed, as prescribed, of the making of the order; and (b) subject to subsection (5), cause a copy of the order, and such information as the Commissioner considers is likely to facilitate the identification of the person, to be given to: (i) the Immigration Secretary; and (ii) such other persons as the Commissioner considers appropriate, being persons prescribed, or included in a class of persons prescribed, for the purposes of this paragraph. (5) Where a departure prohibition order is made in respect of a person whom the Commissioner is satisfied is an Australian citizen, the Commissioner shall not cause a copy of the order, or any information likely to facilitate the identification of the person, to be given to the Immigration Secretary unless the Commissioner is of the opinion that it is desirable to do so.

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent

s 14T — Revocation and variation of departure prohibition orders

(1) Where a departure prohibition order is in force in respect of a person and: (a) the tax liabilities to which the person is subject have been wholly discharged and the Commissioner is satisfied that it is likely that the tax liabilities to which the person may become subject in respect of, or arising out of, matters that have occurred will be: (i) wholly discharged; or (ii) completely irrecoverable; or (b) the Commissioner is satisfied that the tax liabilities to which the person is subject are completely irrecoverable; the Commissioner shall, on application being made to the Commissioner by the person to do so or on the Commissioner’s own motion, revoke the departure prohibition order. (2) Where a departure prohibition order is in force in respect of a person, the Commissioner may, in the Commissioner’s discretion and on application being made to the Commissioner to do so or on the Commissioner’s own motion, revoke or vary the departure prohibition order. (3) A reference in paragraph (1)(a) to tax liabilities having been wholly discharged includes a reference to arrangements satisfactory to the Commissioner having been made for those tax liabilities to be wholly discharged and a reference in that paragraph to the Commissioner being satisfied that it is likely that tax liabilities to which a person may become subject will be wholly discharged includes a reference to the Commissioner being satisfied that it is likely that arrangements satisfactory to the Commissioner will be made for those tax liabilities to be wholly discharged. (4) As soon as practicable after a departure prohibition order made in respect of a person is revoked or varied under this section, the Commissioner shall: (a) cause to be served, as prescribed, on the person; and (b) cause to be given to each person to whom a copy of the departure prohibition order was given; notification of the revocation or variation of the departure prohibition order. (5) As soon as practicable after a decision is made under subsection (1) or (2) refusing to revoke a departure prohibition order made in respect of a person, the Commissioner shall cause to be served, as prescribed, on the person notification of the decision.

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

s 14U — Departure authorisation certificates

(1) Where, on application made by a person in respect of whom a departure prohibition order is in force: (a) the Commissioner is satisfied: (i) that, if a departure authorization certificate is issued in respect of the person, it is likely that: (A) the person will depart from Australia and will return to Australia within such period as the Commissioner considers to be appropriate in relation to the person; and (B) circumstances of the kind referred to in paragraph 14T(1)(a) will come into existence within such period as the Commissioner considers to be appropriate in relation to the person; and (ii) that it is not necessary or desirable for the person to give security under subsection (2) for the person’s return to Australia; or (b) in a case where the Commissioner is not satisfied with respect to the matters referred to in paragraph (a): (i) the person has given security under subsection (2) to the satisfaction of the Commissioner for the person’s return to Australia; or (ii) if the person is unable to give such security, the Commissioner is satisfied that: (A) a departure authorization certificate should be issued in respect of the person on humanitarian grounds; or (B) a refusal to issue a departure authorization certificate in respect of the person would be detrimental to the interests of Australia; the Commissioner shall issue a certificate authorizing the person to depart from Australia for a foreign country on or before the seventh day after a day (being a day later than, but not more than 7 days later than, the day on which the certificate is issued) specified in the certificate. (2) For the purposes of this section: (a) a person may give security, by bond, deposit or any other means, for the person’s return to Australia by such day as is agreed between the person and the Commissioner; (b) the Commissioner may, in the Commissioner’s discretion and on application by the person or on the Commissioner’s own motion, substitute a later day for the day so agreed (including a day substituted by virtue of a previous application of this paragraph); and (c) the Commissioner may refuse to substitute such a later day unless the person: (i) increases, to the satisfaction of the Commissioner, the value of the security given by the person under this subsection; or (ii) gives a further security, to the satisfaction of the Commissioner, by bond, deposit or any other means, for the person’s return to Australia by that later day. (3) As soon as practicable after a departure authorization certificate is issued in respect of a person, the Commissioner shall: (a) cause a copy of the departure authorization certificate to be served, as prescribed, on the person; and (b) cause a copy of the departure authorization certificate to be given to each person to whom a copy of the departure prohibition order made in respect of the person was given. (4) As soon as practicable after a decision is made under subsection (1) refusing to issue a departure authorization certificate in respect of a person or a decision is made under subsection (2) refusing to substitute a later day in relation to the return of a person to Australia, the Commissioner shall cause to be served, as prescribed, on the person notification of the decision.

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

s 14V — Appeals to courts against making of departure prohibition orders

(1) A person aggrieved by the making of a departure prohibition order may appeal to the Federal Court of Australia or the Supreme Court of a State or Territory against the making of the departure prohibition order. (2) This section has effect: (a) subject to chapter III of the Constitution; and (b) notwithstanding anything contained in section 9 of the Administrative Decisions (Judicial Review) Act 1977 .

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

s 14W — Jurisdiction of courts

(1) The jurisdiction of a court under section 14V shall be exercised by a single Judge or Justice. (2) An appeal lies to the Federal Court of Australia from a judgment or order of the Supreme Court of a State or Territory exercising jurisdiction under section 14V. (3) An appeal lies to the High Court, with special leave of the High Court, from a judgment or order referred to in subsection (2). (4) Except as provided in subsection (2) or (3), no appeal lies from a judgment or order referred to in subsection (2).

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

s 14X — Orders of court on appeal

A court hearing an appeal under section 14V against the making of a departure prohibition order may, in its discretion: (a) make an order setting aside the departure prohibition order; or (b) dismiss the appeal.

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

s 14Y — Applications for review of certain decisions

(1) Applications may be made to the Tribunal for review of decisions of the Commissioner under section 14T or 14U. (2) In subsection (1), decision has the same meaning as in the Administrative Review Tribunal Act 2024 .

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 112 of 1986, effective 4 Nov 1986 | Amended by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2)

s 14Z — Powers of authorised officers

(1) Where an authorized officer believes on reasonable grounds that: (a) a person is about to depart from Australia for a foreign country; (b) a departure prohibition order is in force in respect of the person; and (c) the departure is not authorized by a departure authorization certificate; the authorized officer may: (d) take such steps as are reasonably necessary to prevent the departure of the person, including, but without limiting the generality of the foregoing, steps to prevent the person going on board, or steps to remove the person from, a vessel or aircraft in which the authorized officer believes on reasonable grounds the departure will take place; and (e) require the person to answer questions or produce documents to the authorized officer, or both, for the purposes of ascertaining whether: (i) a departure prohibition order is in force in respect of the person; and (ii) if a departure prohibition order is in force in respect of the person—the departure of the person from Australia for a foreign country is authorized by a departure authorization certificate. (2) A person who refuses or fails, when and as required to do so pursuant to subsection (1), to answer a question or produce a document, commits an offence punishable on conviction by a fine not exceeding 10 penalty units. (2A) Subsection (2) does not apply to the extent that the person has a reasonable excuse. Note: A defendant bears an evidential burden in relation to the matters in subsection (2A), see subsection 13.3(3) of the Criminal Code . (4) Section 8C does not apply in relation to a requirement made pursuant to subsection (1) of this section. (5) Subsection 8K(1) and (1B) and section 8N do not apply in relation to an answer given to a question asked, or a document produced, pursuant to subsection (1).

Amendment history: Inserted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 146 of 2001, effective s 4, sch 3: 15 Dec 2001 (s 2(1)) | Amended by No 4 of 2016, effective sch 4 (items 1, 302 ‑ 306): 10 Mar 2016 (s 2(1) item 6) | Amended by No 61 of 2016, effective sch 1 (item 487): 21 Oct 2016 (s 2(1) item 1)

s 14ZA — Certain tax debtors to produce authority to depart etc.

(1) Where: (a) a person in respect of whom a departure prohibition order is in force is about to depart from Australia for a foreign country; and (b) the departure is authorized by a departure authorization certificate; the person shall, if required to do so pursuant to this subsection by an authorized officer, produce a copy of the departure authorization certificate for inspection by the authorized officer. Penalty: 5 penalty units. (1A) An offence under subsection (1) is an offence of strict liability. Note: For strict liability , see section 6.1 of the Criminal Code . (2) Section 8C does not apply in relation to a requirement made pursuant to subsection (1) of this section.

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

s 14ZL — Part applies to taxation objections

(1) This Part applies if a provision of an Act or a legislative instrument (including the provision as applied by another Act) provides that a person who is dissatisfied with an assessment, determination, notice or decision, or with a failure to make a private ruling, may object against it in the manner set out in this Part. (2) Such an objection is in this Part called a taxation objection .

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 41 of 1998, effective sch 1 (items 1 ‑ 3), sch 6 (item 19): 4 June 1998 (s 2(1)) | Amended by No 161 of 2005, effective sch 1 (items 27 ‑ 37, 46 ‑ 56, 59), sch 2 (items 1, 16 ‑ 32): Royal Assent | Amended by No 141 of 2020, effective sch 4 (items 76 ‑ 80): 18 Dec 2020 (s 2(1) item 6) sch 4 (item 142): 1 July 2024 sch 4 (items 143, 144): 4 Apr 2021 (s 2(1) item 15)

s 14ZM — Division 2—Interpretive

Division 2 contains interpretive provisions necessary for this Part.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent

s 14ZN — Division 3—Taxation objections

Division 3 describes how taxation objections are to be made and how they are to be dealt with by the Commissioner.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent

s 14ZO — Division 4—Tribunal review

Division 4 contains provisions about applications to the Tribunal for review of decisions by the Commissioner in relation to certain taxation objections and requests for extension of time.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 34 of 1997, effective sch 16 (items 1 ‑ 6, 8 ‑ 11): 1 July 1997 (s 2(2) and gaz 1997, No S244) sch 16 (item 7): 17 Apr 1997 (s 2(1))

s 14ZP — Division 5—Federal Court appeals

Division 5 contains provisions about appeals to the Federal Court against decisions by the Commissioner in relation to certain taxation objections.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent

s 14ZQ — General interpretation provisions

In this Part: ART means the Administrative Review Tribunal. ART Act means the Administrative Review Tribunal Act 2024 . ART extension application means an application under section 19 of the ART Act to extend the period during which an application may be made to the ART for review of a reviewable objection decision or an extension of time refusal decision. delayed administration (beneficiary) objection means a taxation objection made under: (b) subsection 220(3) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or (g) subsection 260 ‑ 145(5) in Schedule 1 (because of paragraph (a) of that subsection). delayed administration (trustee) objection means a taxation objection made under: (a) subsection 220(7) of the Income Tax Assessment Act 1936 (including that subsection as applied by any other Act); or (b) subsection 260 ‑ 145(5) in Schedule 1 (because of paragraph (b) of that subsection). extension of time refusal decision means a decision of the Commissioner under subsection 14ZX(1) to refuse a request by a person. Federal Court means the Federal Court of Australia. guidance and appeals panel has the same meaning as in the ART Act. reviewable objection decision means an objection decision that is not an ineligible income tax remission decision. small business taxation assessment decision means a taxation decision that is: (a) an assessment of tax ‑ related liabilities (as defined in section 255 ‑ 1 in Schedule 1) relating in whole or in part to carrying on a business; and (b) made in relation to a small business entity (within the meaning of the Income Tax Assessment Act 1997 ). taxation decision means the assessment, determination, notice or decision against which a taxation objection may be, or has been, made. taxation objection has the meaning given by section 14ZL.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 92 of 1992, effective 1 July 1992 | Amended by No 101 of 1992, effective 30 June 1992 | Amended by No 118 of 1992, effective 28 Oct 1992 | Amended by No 208 of 1992, effective s 91 ‑ 93: 22 Dec 1992 (s 2(1)) | Amended by No 44 of 2000, effective sch 1, sch 3 (items 55 ‑ 67), sch 4 (items 17 ‑ 48): 22 Dec 1999 (s 2(1)) sch 2 (item 12): 1 Apr 2000 (s 2(2)) sch 3 (item 68): 1 July 2000 (s 2(8)) | Amended by No 16 of 2003, effective sch 4 (items 8 ‑ 10), sch 6 (items 11, 12), sch 14 (items 8 ‑ 12), sch 23 (item 14), sch 24 (items 1 ‑ 19): 24 Oct 2002 (s 2(1) items 3, 4, 9, 13, 14) sch 28 (items 14 ‑ 18, 19(3)): 29 June 2002 (s 2(1) items 17, 19) | Amended by No 161 of 2005, effective sch 1 (items 27 ‑ 37, 46 ‑ 56, 59), sch 2 (items 1, 16 ‑ 32): Royal Assent | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6) | Amended by No 97 of 2008, effective sch 3 (items 177 ‑ 185): Royal Assent | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent | Amended by No 74 of 2010, effective sch 1 (items 41, 42, 45, 56 ‑ 63): Royal Assent sch 2 (items 13 ‑ 46): 1 July 2010 | Amended by No 41 of 2011, effective sch 5 (items 10 ‑ 14, 21 ‑ 23): 28 June 2011 sch 5 (item 24): 1 July 2011 ( see s 2(1)) sch 5 (items 34, 35, 146, 147, 168 ‑ 172, 401 ‑ 411, 421, 422): Royal Assent | Amended by No 39 of 2012, effective sch 1 (items 1, 2, 29, 190 ‑ 223, 231 ‑ 240): 1 July 2012 (s 2(1) item 2) sch 1 (items 255 ‑ 264): 1 Jan 2017 (s 2(1) item 3) sch 4 (items 19 ‑ 24): 15 Apr 2012 (s 2(1) item 8) | Amended by No 88 of 2013, effective sch 5 (items 22 ‑ 27): 1 July 2013 (s 2(1) item 10) sch 6 (items 44 ‑ 48, 66): 29 June 2013 (s 2(1) item 14) sch 7 (items 167 ‑ 183): 1 July 2012 (s 2(1) item 11) sch 7 (item 225): 28 June 2013 (s 2(1) item 23) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Amended by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14) | Amended by No 24 of 2016, effective sch 5 (item 12): 1 July 2016 (s 2(1) item 7) sch 6: 18 Mar 2016 (s 2(1) item 9) | Amended by No 15 of 2017, effective sch 1 (items 2 ‑ 4): 1 Mar 2017 (s 2(1) item 2) sch 4 (items 5, 6, 8): never commenced (s 2(1) items 5, 7) sch 4 (items 86 ‑ 92): 1 Apr 2017 (s 2(1) item 12) | Amended by No 13 of 2021, effective sch 2 (items 750 ‑ 760): 1 Sept 2021 (s 2(1) item 5) | Amended by No 84 of 2022, effective sch 1 (items 1 ‑ 15, 17 ‑ 20), sch 2: 1 Jan 2023 (s 2(1) item 2) sch 4: 13 Dec 2022 (s 2(1) item 3) | Amended by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2) | Amended by No 14 of 2025, effective sch 2 (items 39 ‑ 42): 21 Feb 2025 (s 2(1) item 2)

s 14ZR — Taxation decisions covered by single notice to be treated as single decision

(1) If: (a) a provision of an Act (including a provision as applied by another Act) provides that a person who is dissatisfied with a taxation decision may object against it in the manner set out in this Part; and (b) a notice incorporates notice of 2 or more such taxation decisions; then, for the purposes of the provision and of this Part, the taxation decisions are taken to be one taxation decision. (2) If: (a) under subsection (1), 2 or more taxation decisions are taken to be a single taxation decision (in this subsection called the deemed single taxation decision ); and (b) the Commissioner makes an objection decision in relation to the deemed single taxation decision; and (c) the objection decision is to any extent an ineligible income tax remission decision; then, this Part has effect, in relation to any review or appeal, as if so much of the objection decision as consists of one or more ineligible income tax remission decisions were taken to be a separate objection decision.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent

s 14ZS — Ineligible income tax remission decisions

(1) An objection decision is an ineligible income tax remission decision if it relates to the remission of additional tax payable by a taxpayer under the Income Tax Assessment Act 1936 (other than Division 11 of former Part IIIAA), except where the additional tax is payable under former section 163B, 224, 225, 226, 226G, 226H, 226J, 226K, 226L or 226M of that Act, whatever its amount, or is payable under a provision of former Part VII of that Act other than any of the preceding sections and its amount, after the decision is made, exceeds: (a) in the case of additional tax payable under former section 222 of that Act because of the refusal or failure to furnish a return, or any information, relating to a year of income—the amount calculated, in respect of the period commencing on the last day allowed for furnishing the return or information and ending on: (i) the day on which the return or information is furnished; or (ii) the day on which the assessment of the additional tax is made; whichever first happens, at the rate of 20% per year of the tax properly payable by the taxpayer in respect of the year of income; or (d) if the amount calculated in accordance with paragraph (a) is less than $20—$20. (2) A reference in this section to a provision of the Income Tax Assessment Act 1936 includes a reference to that provision as applied by any other Act.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 101 of 1992, effective 30 June 1992 | Amended by No 169 of 1995, effective sch 8 (items 6 ‑ 8): 16 Dec 1995 (s 2(1)) | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 41 of 2011, effective sch 5 (items 10 ‑ 14, 21 ‑ 23): 28 June 2011 sch 5 (item 24): 1 July 2011 ( see s 2(1)) sch 5 (items 34, 35, 146, 147, 168 ‑ 172, 401 ‑ 411, 421, 422): Royal Assent

s 14ZU — How taxation objections are to be made

A person making a taxation objection must: (a) make it in the approved form; and (b) lodge it with the Commissioner within the period set out in section 14ZW; and (c) state in it, fully and in detail, the grounds that the person relies on. Note: A person who objects against the Commissioner’s failure to make a private ruling must lodge a draft private ruling with the objection: see subsection 359 ‑ 50(4).

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 91 of 2000, effective sch 1, sch 2 (items 68 ‑ 120, 142A, 143, 144): 1 July 2000 (s 3(1)) sch 3 (items 1 ‑ 16): 22 Dec 1999 (s 3(4)) | Amended by No 161 of 2005, effective sch 1 (items 27 ‑ 37, 46 ‑ 56, 59), sch 2 (items 1, 16 ‑ 32): Royal Assent

s 14ZV — Limited objection rights in the case of certain amended taxation decisions

If the taxation objection is made against a taxation decision, being an assessment or determination that has been amended in any particular, then a person’s right to object against the amended assessment or amended determination is limited to a right to object against alterations or additions in respect of, or matters relating to, that particular.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent

s 14ZVA — Limited objection rights because of other objections

If there has been a taxation objection against: (a) a private ruling; or (aa) a determination under subsection 820 ‑ 423D(2) of the Income Tax Assessment Act 1997 ; or (b) a determination under subsection 960 ‑ 555(3) of the Income Tax Assessment Act 1997 ; or (c) a determination under subsection 136 ‑ 10(1) in Schedule 1 to this Act (about excess transfer balance); the right of objection under this Part against an assessment, or against a decision made under an indirect tax law or an excise law, relating to the matter ruled or determined is limited to a right to object on grounds that neither were, nor could have been, grounds for the taxation objection against the ruling or determination.

Amendment history: Inserted by No 101 of 1992, effective 30 June 1992 | Amended by No 74 of 2010, effective sch 1 (items 41, 42, 45, 56 ‑ 63): Royal Assent sch 2 (items 13 ‑ 46): 1 July 2010 | Repealed and substituted by No 170 of 2015, effective sch 1 (items 4A ‑ 7), sch 2 (items 5 ‑ 7), sch 3: 11 Dec 2015 (s 2(1) item 1) | Amended by No 81 of 2016, effective sch 1 (items 10 ‑ 25, 33, 36), sch 2 (items 19, 20), sch 10 (items 55 ‑ 65, 86 ‑ 93): 1 Jan 2017 (s 2(1) items 2, 6) sch 10 (items 1, 29 ‑ 47, 49 ‑ 54): 1 July 2018 (s 2(1) item 5) | Amended by No 23 of 2024, effective sch 2 (items 143, 144, 146): 1 July 2024 (s 2(1) item 3)

s 14ZVB — Objections relating to excess concessional contributions

Taxation decisions to which section applies (1) This section applies to the following taxation decisions: (a) an assessment against which a taxation objection may be made under section 175A of the Income Tax Assessment Act 1936 ; (b) an excess concessional contributions determination; (c) a determination under section 291 ‑ 465 of the Income Tax Assessment Act 1997 ; (d) a decision not to make a determination under that section; (e) 2 or more taxation decisions that are taken to be a single taxation decision under subsection (2). Decisions treated as single decision for common objection ground (2) If: (a) a person makes a taxation objection at a particular time, on a particular ground, against a taxation decision to which this section applies; and (b) at that time, the person also objects, or could also object, on that ground, against another taxation decision to which this section applies; then, for the purposes of this Part, those taxation decisions are taken to be one taxation decision. Limited objection rights because of earlier objection (3) A person cannot object under this Part against a taxation decision to which this section applies on a particular ground if: (a) the ground was a ground for an objection the person has made against another decision to which this section applies; or (b) the ground could have been a ground for an objection the person has made against another decision to which this section applies.

Amendment history: Inserted by No 118 of 2013, effective sch 1 (items 2, 29 ‑ 36, 81 ‑ 84, 101 ‑ 110): 29 June 2013 (s 2(1) items 2, 10, 11)

s 14ZVC — Objections relating to non ‑ concessional contributions

Taxation decisions to which section applies (1) This section applies to the following taxation decisions: (a) an assessment against which a taxation objection may be made under section 175A of the Income Tax Assessment Act 1936 ; (b) an excess non ‑ concessional contributions determination (within the meaning of the Income Tax Assessment Act 1997 ); (c) an assessment against which a taxation objection may be made under section 292 ‑ 245 of the Income Tax Assessment Act 1997 ; (d) a determination under section 292 ‑ 465 of the Income Tax Assessment Act 1997 , or a decision not to make a determination under that section; (e) a direction under section 292 ‑ 467 of the Income Tax Assessment Act 1997 , or a decision not to make a direction under that section; (f) 2 or more taxation decisions that are taken to be a single taxation decision under subsection (2). Decisions treated as single decision for common objection ground (2) If: (a) a person makes a taxation objection at a particular time, on a particular ground, against a taxation decision to which this section applies; and (b) at that time, the person also objects, or could also object, on that ground, against another taxation decision to which this section applies; then, for the purposes of this Part, those taxation decisions are taken to be a single taxation decision. Limited objection rights because of earlier objection (3) A person cannot object under this Part against a taxation decision to which this section applies on a particular ground if: (a) the ground was a ground for an objection the person has made against another decision to which this section applies; or (b) the ground could have been a ground for an objection the person has made against another decision to which this section applies.

Amendment history: Inserted by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14)

s 14ZW — When taxation objections are to be made

(1) Subject to this section, the person must lodge the taxation objection with the Commissioner within: (aa) if the taxation objection is made under section 175A of the Income Tax Assessment Act 1936 : (i) if item 1, 2, 3 or 3A of the table in subsection 170(1) of that Act applies to the assessment concerned—2 years after notice of the assessment is given to the person; or (ii) otherwise—4 years after notice of the assessment concerned is given to the person; or (aaa) if the taxation objection is made under section 78A of the Fringe Benefits Tax Assessment Act 1986 or former section 160AL of the Income Tax Assessment Act 1936 —4 years after notice of the taxation decision to which it relates has been given to the person; or (aaaa) if the taxation objection is made under subsection 112 ‑ 36(5) or 116 ‑ 120(5) of the Income Tax Assessment Act 1997 —60 days after the notice mentioned in paragraph (b) of that subsection is given to the person; or (aab) if the taxation objection is made under section 292 ‑ 245 of the Income Tax Assessment Act 1997 —4 years after notice of the assessment concerned is given to the person; or (aac) if the taxation objection is made under section 97 ‑ 10 in Schedule 1 on a particular ground—within the same period that the person: (i) must lodge a taxation objection on that ground under section 175A of the Income Tax Assessment Act 1936 ; or (ii) would be required to lodge such a taxation objection, if, disregarding subsection 175A(2) of that Act, one could be made; or (aaca) if the taxation objection is made on a particular ground under any of the following provisions: (i) section 175A of the Income Tax Assessment Act 1936 ; (ii) section 97 ‑ 35 in Schedule 1 to this Act; (iii) section 292 ‑ 245, 292 ‑ 465 or 292 ‑ 467 of the Income Tax Assessment Act 1997 ; within the same period that the person must lodge a taxation objection on that ground under section 292 ‑ 245 of the Income Tax Assessment Act 1997 ; or (aad) if the taxation objection is made under subsection 8AAZLGA(6) of this Act (retaining refunds while Commissioner verifies information)—the period: (i) starting at the end of the 60 day period after the end of the day before which, under subsection 8AAZLGA(3), the Commissioner is required to inform the entity mentioned in section 8AAZLGA that the Commissioner has retained an amount under that section; and (ii) ending on the day (if any) on which there is a change, of a kind mentioned in paragraph 8AAZLGA(5)(c), to how much the Commissioner is required to refund in relation to the amount; or (aae) if the taxation objection is made under subsection 8AAZLGB(4) of this Act (retaining refunds until notification under Division 389 or ascertainment of liability)—the period: (i) starting at the end of the 60 day period after the end of the day before which, under subsection 8AAZLGB(2), the Commissioner is required to inform the entity mentioned in section 8AAZLGB that the Commissioner has retained an amount under that section; and (ii) ending on the day (if any) on which, under subsection 8AAZLGB(3), the Commissioner ceases to be entitled to retain the amount; or (ab) if the taxation objection is a delayed administration (beneficiary) objection made under subsection 260 ‑ 145(5) in Schedule 1 (because of paragraph (a) of that subsection) or subsection 220(3) of the Income Tax Assessment Act 1936 (not including that subsection as applied by any other Act)—4 years after notice of the taxation decision to which it relates has been first published; or (ac) if the taxation objection is a delayed administration (trustee) objection made under subsection 260 ‑ 145(5) in Schedule 1 (because of paragraph (b) of that subsection) or subsection 220(7) of the Income Tax Assessment Act 1936 (not including that subsection as applied by any other Act)—4 years after probate of the will, or letters of administration of the estate, of the deceased person concerned has been granted; or (a) if the taxation objection is a delayed administration (beneficiary) objection to which paragraph (ab) does not apply—60 days after notice of the taxation decision to which it relates has been first published; or (b) if the taxation objection is a delayed administration (trustee) objection to which paragraph (ac) does not apply—60 days after probate of the will, or letters of administration of the estate, of the deceased person concerned has been granted; or (ba) if the taxation objection is an objection under subsection 359 ‑ 50(3) in Schedule 1 against the Commissioner’s failure to make a private ruling—60 days after the end of the period of 30 days referred to in that subsection; or (bb) if the taxation objection is made under section 66 of the Petroleum Resource Rent Tax Assessment Act 1987 to an assessment under that Act—4 years after notice of the assessment is given to the person; or (bd) if the taxation objection is made under section 20P of the Superannuation (Unclaimed Money and Lost Members) Act 1999 against a notice given to a superannuation provider under section 20C of that Act and the person is not the superannuation provider—2 years after the notice was given to the superannuation provider; or (be) if the taxation objection is made under section 20P of the Superannuation (Unclaimed Money and Lost Members) Act 1999 against a decision under Division 4 or 5 of Part 3A of that Act and the person is not a superannuation provider (as defined in that Act)—2 years after the person was given notice of the decision; or (bf) if the taxation objection is made under subsection 155 ‑ 30(2) in Schedule 1 to this Act—60 days after the end of the period of 30 days mentioned in that subsection; or (bg) if the taxation objection is made under Subdivision 155 ‑ C in Schedule 1 to this Act and neither paragraph (bga) nor paragraph (bgb) applies to the objection—the period mentioned in paragraph 155 ‑ 35(2)(a) in that Schedule in relation to the assessment concerned; or (bga) if the taxation objection is made under Subdivision 155 ‑ C in Schedule 1 to this Act in relation to an assessment of an amount of Laminaria and Corallina decommissioning levy—60 days after notice of the assessment has been given to the person; or (bgb) if the taxation objection is made under Subdivision 155 ‑ C in Schedule 1 to this Act in relation to an assessment of an amount of Australian IIR/UTPR tax or Australian DMT tax—60 days after notice of the assessment has been given to the person; or (bi) if the taxation objection is made under section 265 ‑ 110 in Schedule 1 to this Act (about directions to pay superannuation guarantee charge)—the period specified for the purposes of paragraph 265 ‑ 90(3)(c) in the direction given to the person (subject to subsection 265 ‑ 115(2)); or (bj) if the taxation objection is made under section 384 ‑ 40 in Schedule 1 to this Act (about education directions)—the period specified for the purposes of subsection 384 ‑ 15(2) in the direction given to the person (subject to subsection 384 ‑ 35(7)); or (c) in any other case—60 days after notice of the taxation decision to which it relates has been served on the person. (1AAC) The person cannot lodge a taxation objection against a private indirect tax ruling after the end of whichever of the following ends last: (a) 60 days after the ruling was made; (b) 4 years after the last day allowed to the person for lodging a return relating to the assessment of the assessable amount to which the ruling relates. (1A) The person cannot lodge a taxation objection against a private ruling (other than a private indirect tax ruling, or a ruling that relates to an excise law) that relates to a year of income after the end of whichever of the following ends last: (a) 60 days after the ruling was made; (b) whichever of the following is applicable: (i) if item 1, 2, 3 or 3A of the table in subsection 170(1) of the Income Tax Assessment Act 1936 applies to the person’s assessment for that income year—2 years after the last day allowed to the person for lodging a return in relation to the person’s income for that year of income; (ii) otherwise—4 years after that day. (1AA) The person cannot lodge a taxation objection against a private ruling that relates to a year of tax and a petroleum project under the Petroleum Resource Rent Tax Assessment Act 1987 after the end of whichever of the following ends last: (a) the 60 days after the ruling was made; (b) the 4 years after the last day allowed to the person for lodging a return in relation to the year of tax and the project. (1B) If: (a) section 14ZV applies to a taxation objection; and (b) apart from this subsection, subparagraph (1)(aa)(ii) or paragraph (1)(aaa), (aab), (ab), (ac), (bb), (bf) or (bg) would apply to the taxation objection; the person must lodge the taxation objection before the end of whichever of the following ends last: (c) the 4 years after notice of the assessment or determination that has been amended by the amended assessment or amended determination to which the taxation objection relates has been served on the person; (d) the 60 days after the notice of the amended assessment or amended determination to which the taxation objection relates has been served on the person. (1BA) If: (a) section 14ZV applies to a taxation objection; and (b) apart from this subsection, subparagraph (1)(aa)(i) would apply to the taxation objection; the person must lodge the taxation objection before the end of whichever of the following ends last: (c) 2 years after notice of the assessment or determination that has been amended by the amended assessment or amended determination to which the taxation objection relates has been served on the person; (d) 60 days after the notice of the amended assessment to which the taxation objection relates has been served on the person. (1BB) If: (a) the taxation objection is against an assessment by the Commissioner of the amount of an administrative penalty under Division 284; and (b) that penalty relates to an assessment of the person; and (c) the person has longer than 60 days to lodge a taxation objection against the assessment referred to in paragraph (b); the person must lodge the taxation objection within that longer period. (1C) For the purposes of paragraph (1B)(c), if an assessment or determination has been amended more than once, the notice is the notice of the first assessment or determination in relation to the year of income, franking year or year of tax, as the case requires. (2) If the period within which an objection by a person is required to be lodged has passed, the person may nevertheless lodge the objection with the Commissioner together with a written request asking the Commissioner to deal with the objection as if it had been lodged within that period. (3) The request must state fully and in detail the circumstances concerning, and the reasons for, the person’s failure to lodge the objection with the Commissioner within the required period. (4) The 60 day period mentioned in subparagraph (1)(aad)(i) (including the period as extended by a previous application of this subsection) is extended by the number of days during that period in relation to which the following paragraphs apply: (a) on or before the day, but during the period, the Commissioner requests information from the entity for the purposes of verifying the notified information mentioned in section 8AAZLGA; (b) the Commissioner does not receive the requested information before the day.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 101 of 1992, effective 30 June 1992 | Amended by No 56 of 1999, effective 1 July 2000 | Amended by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 201 of 1999, effective sch 2: 24 Dec 1999 (s 2(3)) | Amended by No 44 of 2000, effective sch 1, sch 3 (items 55 ‑ 67), sch 4 (items 17 ‑ 48): 22 Dec 1999 (s 2(1)) sch 2 (item 12): 1 Apr 2000 (s 2(2)) sch 3 (item 68): 1 July 2000 (s 2(8)) | Amended by No 156 of 2000, effective sch 5 (items 4 ‑ 17, 18(1A), (2)): 21 Dec 2000 (s 2(1)) sch 7 (items 19, 20): 1 July 2000 (s 2(8)) | Amended by No 54 of 2003, effective 1 July 2003 | Amended by No 23 of 2005, effective sch 2 (items 13, 14(2)), sch 3 (items 103 ‑ 109, 111(3)): Royal Assent | Amended by No 161 of 2005, effective sch 1 (items 27 ‑ 37, 46 ‑ 56, 59), sch 2 (items 1, 16 ‑ 32): Royal Assent | Amended by No 58 of 2006, effective sch 7 (items 131 ‑ 169, 217 ‑ 219): 22 June 2006 (s 2(1) items 6, 24) | Amended by No 73 of 2006, effective sch 5 (items 39 ‑ 60, 160 ‑ 165): 1 July 2006 (s 2(1) items 18, 19, 21) | Amended by No 78 of 2006, effective sch 1 (items 11, 12), sch 4 (items 25 ‑ 38): 1 July 2006 | Amended by No 15 of 2007, effective sch 1 (items 366 ‑ 393, 406(1) ‑ (3)), sch 3 (items 61 ‑ 66), sch 4 (item 12): 15 Mar 2007 (s 2(1) items 2, 8, 12) | Amended by No 78 of 2007, effective sch 3 (item 22): Royal Assent | Amended by No 143 of 2007, effective sch 1 (items 212, 222, 225, 226), sch 4 (items 47, 48, 51, 52), sch 5 (items 29, 30, 48(1), (4), (5)), sch 7 (items 99 ‑ 102, 104(3)): 24 Sept 2007 (s 2(1) items 2, 4, 5, 7, 11) sch 5 (item 47): 15 Mar 2007 (s 2(1) item 6) | Amended by No 151 of 2008, effective sch 1 (items 23 ‑ 26): 18 Dec 2008 ( see F2008L04636) | Amended by No 74 of 2010, effective sch 1 (items 41, 42, 45, 56 ‑ 63): Royal Assent sch 2 (items 13 ‑ 46): 1 July 2010 | Amended by No 93 of 2011, effective sch 3 (items 109 ‑ 111), sch 4 (items 1 ‑ 6): Royal Assent | Amended by No 14 of 2012, effective sch 1, sch 2 (items 1 ‑ 9): 1 July 2012 (s 2(1) items 2, 3) sch 2 (items 17 ‑ 28): never commenced (s 2(1) item 4) | Amended by No 39 of 2012, effective sch 1 (items 1, 2, 29, 190 ‑ 223, 231 ‑ 240): 1 July 2012 (s 2(1) item 2) sch 1 (items 255 ‑ 264): 1 Jan 2017 (s 2(1) item 3) sch 4 (items 19 ‑ 24): 15 Apr 2012 (s 2(1) item 8) | Amended by No 75 of 2012, effective sch 4 (items 13 ‑ 16, 20), sch 5, sch 7: Royal Assent | Amended by No 118 of 2013, effective sch 1 (items 2, 29 ‑ 36, 81 ‑ 84, 101 ‑ 110): 29 June 2013 (s 2(1) items 2, 10, 11) | Amended by No 34 of 2014, effective sch 2 (items 15 ‑ 24): 30 May 2014 (s 2(1) item 3) sch 2 (items 25 ‑ 28): 1 July 2018 (s 2(1) item 4) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Amended by No 110 of 2014, effective sch 4 (items 2, 3), sch 5 (items 68 ‑ 75, 123 ‑ 140): 16 Oct 2014 (s 2(1) items 3, 4, 7) | Amended by No 21 of 2015, effective sch 1 (items 18 ‑ 49), sch 5, sch 7 (items 33 ‑ 43): 20 Mar 2015 (s 2(1) items 2, 6, 15) sch 2 (items 39 ‑ 46): 1 May 2015 (s 2(1) item 3) sch 4 (items 8, 9): 1 July 2015 (s 2(1) item 5) sch 6 (items 26 ‑ 37, 73): 19 Mar 2015 (s 2(1) item 11, 13) sch 6 (items 60 ‑ 72, 74 ‑ 79): never commenced (s 2(1) items 12, 14) | Amended by No 10 of 2016, effective sch 2 (item 31): 5 May 2016 (s 2(1) item 5) | Amended by No 55 of 2016, effective sch 23 (items 1, 4 ‑ 20, 22 ‑ 24, 35, 36): 1 Oct 2016 (s 2(1) item 25) | Amended by No 8 of 2019, effective sch 1 (items 1 ‑ 5, 7, 8), sch 2, sch 3 (items 2 ‑ 10), sch 4 (items 1 ‑ 7, 18), sch 5, sch 7 (item 2), sch 8 (items 9 ‑ 11, 16 ‑ 19, 48 ‑ 63): 1 Apr 2019 (s 2(1) items 2, 3, 5, 7, 11) sch 3 (items 11 ‑ 16): 23 June 2020 (s 2(1) item 4) sch 6 (items 3, 4): 1 July 2018 (s 2(1) item 6) | Amended by No 24 of 2022, effective sch 1 (items 7 ‑ 21): 2 Apr 2022 (s 2(1) item 1) | Amended by No 134 of 2024, effective sch 1 (items 32 ‑ 64, 68, 69): 11 Dec 2024 (s 2(1) item 1) | Amended by No 135 of 2024, effective sch 1, sch 3 (items 4 ‑ 6), sch 4: 1 Jan 2025 (s 2(1) items 2, 4) sch 2: 11 Dec 2024 (s 2(1) item 3)

s 14ZX — Commissioner to consider applications for extension of time

(1) After considering the request, the Commissioner must decide whether to agree to it or refuse it. (2) The Commissioner must give the person written notice of the Commissioner’s decision. (3) If the Commissioner decides to agree to the request, then, for the purposes of this Part, the objection is taken to have been lodged with the Commissioner within the required period. (4) If the Commissioner decides to refuse the request, the person may apply to the Tribunal for review of the decision.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 101 of 1992, effective 30 June 1992 | Amended by No 34 of 1997, effective sch 16 (items 1 ‑ 6, 8 ‑ 11): 1 July 1997 (s 2(2) and gaz 1997, No S244) sch 16 (item 7): 17 Apr 1997 (s 2(1)) | Amended by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12))

s 14ZY — Commissioner to decide taxation objections

(1) Subject to subsection (1A), if the taxation objection has been lodged with the Commissioner within the required period, the Commissioner must decide whether to: (a) allow it, wholly or in part; or (b) disallow it. (1A) If the taxation objection is an objection under subsection 359 ‑ 50(3) in Schedule 1 against the Commissioner’s failure to make a private ruling, the Commissioner must: (a) make a private ruling in the same terms as the draft ruling lodged with the objection; or (b) make a different private ruling. (1B) If the taxation objection is an objection under subsection 155 ‑ 30(2) in Schedule 1 against the Commissioner’s failure to make an assessment of an assessable amount, the Commissioner must decide to make an assessment of the assessable amount. (2) A decision of the Commissioner mentioned in subsection (1), (1A) or (1B) is an objection decision . (3) The Commissioner must cause to be served on the person written notice of the Commissioner’s objection decision.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 101 of 1992, effective 30 June 1992 | Amended by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 161 of 2005, effective sch 1 (items 27 ‑ 37, 46 ‑ 56, 59), sch 2 (items 1, 16 ‑ 32): Royal Assent | Amended by No 39 of 2012, effective sch 1 (items 1, 2, 29, 190 ‑ 223, 231 ‑ 240): 1 July 2012 (s 2(1) item 2) sch 1 (items 255 ‑ 264): 1 Jan 2017 (s 2(1) item 3) sch 4 (items 19 ‑ 24): 15 Apr 2012 (s 2(1) item 8)

s 14ZYA — Person may require Commissioner to make an objection decision

(1) This section applies if the taxation objection (other than one under subsection 155 ‑ 30(2) or 359 ‑ 50(3) in Schedule 1) has been lodged with the Commissioner within the required period and the Commissioner has not made an objection decision by whichever is the later of the following times: (a) the end of the period (in this section called the original 60 ‑ day period ) of 60 days after whichever is the later of the following days: (i) the day on which the taxation objection is lodged with the Commissioner; (ii) if the Commissioner decides under section 14ZX to agree to a request in relation to the taxation objection—the day on which the decision is made; (b) if the Commissioner, by written notice served on the person within the original 60 ‑ day period, requires the person to give information relating to the taxation objection—the end of the period of 60 days after the Commissioner receives that information. (2) The person may give the Commissioner a written notice requiring the Commissioner to make an objection decision. (3) If the Commissioner has not made an objection decision by the end of the period of 60 days after being given the notice, then, at the end of that period, the Commissioner is taken to have made a decision under subsection 14ZY(1) to disallow the taxation objection.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 41 of 1998, effective sch 1 (items 1 ‑ 3), sch 6 (item 19): 4 June 1998 (s 2(1)) | Amended by No 179 of 1999, effective sch 1 (items 1 ‑ 4, 7, 8), sch 2 (items 1 ‑ 4, 86 ‑ 93, 103 ‑ 107, 130, 131), sch 3 (items 1, 2), sch 4, sch 5 (items 69, 73, 74), sch 6 (items 14 ‑ 24), sch 10 (items 1 ‑ 18), sch 12 (item 21), sch 14: 22 Dec 1999 (s 2(1) ‑ (6), (7)(b), (c)) sch 2 (items 94 ‑ 102), sch 11 (items 111, 112), sch 12 (items 4 ‑ 20), sch 15 (items 9 ‑ 18): 1 July 2000 (s 2(8), (9)(b), (12)) | Amended by No 57 of 2002, effective sch 12 (items 36, 37): 15 Dec 2001 (s 2(1) items 40, 41) sch 12 (items 87 ‑ 94): 3 July 2002 (s 2(1) item 66) | Amended by No 161 of 2005, effective sch 1 (items 27 ‑ 37, 46 ‑ 56, 59), sch 2 (items 1, 16 ‑ 32): Royal Assent | Amended by No 39 of 2012, effective sch 1 (items 1, 2, 29, 190 ‑ 223, 231 ‑ 240): 1 July 2012 (s 2(1) item 2) sch 1 (items 255 ‑ 264): 1 Jan 2017 (s 2(1) item 3) sch 4 (items 19 ‑ 24): 15 Apr 2012 (s 2(1) item 8)

s 14ZYB — Requiring Commissioner to make a private ruling

(1) This section applies if the taxation objection is an objection under subsection 155 ‑ 30(2) or 359 ‑ 50(3) in Schedule 1 and the Commissioner has not made an objection decision by the end of 60 days after the later of these days: (a) the day on which the taxation objection was lodged with the Commissioner; (b) if the Commissioner decides under section 14ZX to agree to a request in relation to the taxation objection—the day on which the decision was made. Note 1: Subsection 155 ‑ 30(2) provides for objections against the Commissioner’s failure to make an assessment of an assessable amount. Note 2: Subsection 359 ‑ 50(3) provides for objections against the Commissioner’s failure to make a private ruling. (2) The Commissioner is taken, at the end of that 60 day period, to have disallowed the objection.

Amendment history: Inserted by No 161 of 2005, effective sch 1 (items 27 ‑ 37, 46 ‑ 56, 59), sch 2 (items 1, 16 ‑ 32): Royal Assent | Amended by No 39 of 2012, effective sch 1 (items 1, 2, 29, 190 ‑ 223, 231 ‑ 240): 1 July 2012 (s 2(1) item 2) sch 1 (items 255 ‑ 264): 1 Jan 2017 (s 2(1) item 3) sch 4 (items 19 ‑ 24): 15 Apr 2012 (s 2(1) item 8)

s 14ZZ — Person may seek review of, or appeal against, Commissioner’s decision

(1) If the person is dissatisfied with the Commissioner’s objection decision (including a decision under paragraph 14ZY(1A)(b) to make a different private ruling), the person may: (a) if the decision is a reviewable objection decision—either: (i) apply to the Tribunal for review of the decision; or (ii) appeal to the Federal Court against the decision; or (b) otherwise—appeal to the Federal Court against the decision. (2) Treat a reference in subsection (1) to appealing to the Federal Court as being a reference to appealing to a designated court (within the meaning of the Australian Charities and Not ‑ for ‑ profits Commission Act 2012 ) if: (a) the person may appeal to the designated court against an objection decision under that Act (the ACNC objection decision ); and (b) the objection decision mentioned in subsection (1) (the taxation objection decision ) and the ACNC objection decision are related, or it would be efficient for the designated court to consider the decisions together. Note: In the Australian Charities and Not ‑ for ‑ profits Commission Act 2012 , designated court means the Federal Court of Australia or a Supreme Court of a State or Territory that has jurisdiction in relation to matters arising under that Act. (3) An appeal to the designated court against the taxation objection decision must be made together with the appeal against the ACNC objection decision as mentioned in section 170 ‑ 30 of the Australian Charities and Not ‑ for ‑ profits Commission Act 2012 , if the designated court is not the Federal Court.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 34 of 1997, effective sch 16 (items 1 ‑ 6, 8 ‑ 11): 1 July 1997 (s 2(2) and gaz 1997, No S244) sch 16 (item 7): 17 Apr 1997 (s 2(1)) | Amended by No 161 of 2005, effective sch 1 (items 27 ‑ 37, 46 ‑ 56, 59), sch 2 (items 1, 16 ‑ 32): Royal Assent | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent | Amended by No 169 of 2012, effective sch 2 (items 68 ‑ 68C, 131 ‑ 134), sch 3 (items 2A ‑ 17): 3 Dec 2012 (s 2(1)) sch 3 (item 19): 3 June 2013 (s 2(1) item 9)

s 14ZZA — ART Act applies subject to this Division

(1) The ART Act applies in relation to: (a) the review of reviewable objection decisions; and (b) the review of extension of time refusal decisions; and (c) ART extension applications; subject to this Division. (2) Subsection (3) applies if the ART President refers to the guidance and appeals panel under section 128 of the ART Act a decision made by the ART to affirm, vary or set aside either of the following decisions (each of which is an original decision ): (a) a reviewable objection decision; (b) an extension of time refusal decision. (3) The ART Act, as modified by this Division (other than by the provisions mentioned in subsection (4)), applies in relation to: (a) the application for review that is taken to be made under subsection 130(2) of that Act; and (b) the review of the decision made by the ART; in the same way as it applies to the review of, and the application for review of, the original decision. (4) The provisions are: (a) subsections 14ZZB(1) to (4); and (b) section 14ZZC; and (c) subsections 14ZZF(1) and (2).

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Repealed and substituted by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2)

s 14ZZB — Special rules for reviewable objection decisions and extension of time refusal decisions

(1) Section 268 (requesting reasons for reviewable decision from decision ‑ maker) of the ART Act does not apply in relation to a reviewable objection decision that has been taken to have been made under subsection 14ZYA(3) or 14ZYB(2) of this Act. (2) Sections 17 (who can apply) and 18 (when to apply—general rule) of the ART Act do not apply in relation to: (a) a reviewable objection decision; or (b) an extension of time refusal decision. (3) The President of the ART may allow a longer period to make an application to refer a decision of the ART on the review of a reviewable objection decision or an extension of time refusal decision to the guidance and appeals panel under section 125 (when to apply to refer Tribunal decision) of the ART Act only if the request for a longer period is made before the period for making the application has expired. (4) If the President of the ART decides to allow a longer period under section 125 of the ART Act (as modified by subsection (4) of this section), the President of the ART must notify the Commissioner as soon as practicable after making the decision. (5) Section 32 (reviewable decision continues to operate unless Tribunal orders otherwise) of the ART Act does not apply in relation to: (a) a reviewable objection decision; or (b) an extension of time refusal decision. (6) However, despite subsection (5), section 32 (reviewable decision continues to operate unless Tribunal orders otherwise) of the ART Act applies in relation to a reviewable objection decision that relates to a small business taxation assessment decision, subject to the modifications set out in section 14ZZH of this Act. (7) Section 127 (Tribunal decision continues to operate unless Tribunal orders otherwise) of the ART Act does not apply in relation to a reviewable objection decision or an extension of time refusal decision. (7A) However, despite subsection (7), section 127 (Tribunal decision continues to operate unless Tribunal orders otherwise) of the ART Act applies in relation to a reviewable objection decision that relates to a small business taxation assessment decision, subject to the modifications set out in section 14ZZH of this Act. (8) Section 178 (operation and implementation of Tribunal’s decision) of the ART Act does not apply in relation to a reviewable objection decision.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 84 of 2022, effective sch 1 (items 1 ‑ 15, 17 ‑ 20), sch 2: 1 Jan 2023 (s 2(1) item 2) sch 4: 13 Dec 2022 (s 2(1) item 3) | Repealed and substituted by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2) | Amended by No 14 of 2025, effective sch 2 (items 39 ‑ 42): 21 Feb 2025 (s 2(1) item 2)

s 14ZZC — When and how to apply to the ART

(1) Despite section 18 (when to apply—general rule) of the ART Act, an application to the ART for review of a reviewable objection decision must be made within 60 days after the person making the application is served with notice of the decision. Note: A person may, under section 19 of the ART Act, apply to the ART to extend the period. (2) Despite subsection 34(1) of the ART Act, an application to the ART for a review of a decision must be in writing. (3) An application to the ART for a review of a decision must set out a statement of the reasons for the application. (4) Subsection (3) of this section applies in addition to subsection 34(2) of the ART Act. Note: Subsection 34(2) of the ART Act requires applications to include the information specified for the application in practice directions made by the President of the ART. (5) A failure to comply with subsection (3) does not affect the validity of the application.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 60 of 2015, effective sch 8 (items 45 ‑ 50), sch 9: 1 July 2015 (s 2(1) items 19, 22) | Repealed and substituted by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2)

s 14ZZD — Parties to proceedings for review

Despite paragraph 22(1)(c) of the ART Act: (a) a person (the affected person ) whose interests are affected by a reviewable objection decision or an extension of time refusal decision may apply to become a party to a proceeding for review of the decision; and (b) the ART may make the affected person a party to the proceeding only if the ART is satisfied that the applicant for review of the decision consents.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Repealed and substituted by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2)

s 14ZZE — Hearings before ART to be held in private if applicant so requests

Despite section 69 (hearings to be in public unless practice directions or Tribunal order requires otherwise) of the ART Act, the hearing of a proceeding before the ART for: (a) a review of a reviewable objection decision; or (b) a review of an extension of time refusal decision; or (c) an ART extension application; is to be in private if the party who made the application requests that it be in private.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Repealed and substituted by No 34 of 1997, effective sch 16 (items 1 ‑ 6, 8 ‑ 11): 1 July 1997 (s 2(2) and gaz 1997, No S244) sch 16 (item 7): 17 Apr 1997 (s 2(1)) | Repealed and substituted by No 60 of 2015, effective sch 8 (items 45 ‑ 50), sch 9: 1 July 2015 (s 2(1) items 19, 22) | Repealed and substituted by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2)

s 14ZZF — Giving documents to the ART

(1) Section 23 (decision ‑ maker must give Tribunal reasons and documents—general rule) of the ART Act does not apply in relation to an application for review of a reviewable objection decision. (2) Instead, the decision ‑ maker of a reviewable objection decision must give the ART the following documents within 28 days after the ART notifies the decision ‑ maker of the application for review of the decision: (a) a statement giving the reasons for the decision; (b) the notice of the taxation decision concerned; (c) the taxation objection concerned; (d) the notice of the objection decision; (e) every other document that is: (i) in the Commissioner’s possession or under the Commissioner’s control; and (ii) considered by the Commissioner to be necessary to the review of the objection decision concerned; (f) a list of the documents (if any) being given under paragraph (e). (3) Section 25 (decision ‑ maker must give Tribunal additional documents within 28 days—general rule) of the ART Act does not apply in relation to the ART’s review of a reviewable objection decision. (4) Instead, if: (a) at any time during the ART’s review of a reviewable objection decision a document that is necessary to the review comes into the possession or under the control of the decision ‑ maker; and (b) the document has not been given to the ART for the purposes of the review; the decision ‑ maker must give a copy of the document to the ART within 28 days after the day on which the document came into the possession or under the control of the decision ‑ maker. (5) In addition to subsection (4), if, at any time during the ART’s review of a reviewable objection decision, the ART is satisfied that documents that may be relevant to the review are in the possession or under the control of the decision ‑ maker of the reviewable objection decision, the Tribunal may require the decision ‑ maker to give a list of those documents to the Tribunal within a specified period. (6) To avoid doubt, the ART’s power in subsection (5) of this section is in addition to the ART’s power in section 26 (decision ‑ maker must give Tribunal additional documents on request—general rule) of the ART Act. (7) For the purposes of the ART Act: (a) the requirement to give a statement giving the reasons for the decision under paragraph (2)(a) of this section is taken to be the requirement to give a statement of reasons for the decision under paragraph 23(a) of that Act; and (b) the requirement to give other documents under subsection (2), (4) or (5) of this section is taken to be the requirement to give other documents under Subdivision B of Division 4 of Part 3 of that Act; and (c) a statement giving the reasons for a decision, given under subsection (2) of this section, is taken to have been given under paragraph 23(a) of that Act; and (d) any other document, given under subsection (2), (4) or (5) of this section, is taken to have been given under Subdivision B of Division 4 of Part 3 of that Act. Note: As a result of this subsection, the decision ‑ maker must, under section 27 of the ART Act, give a copy of the statement or documents to each other party to the proceedings within the relevant period. Also, exceptions under sections 28 and 29 of that Act in relation to giving documents might apply, and under section 24 of that Act the ART may order the decision ‑ maker to give the ART further information.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 60 of 2015, effective sch 8 (items 45 ‑ 50), sch 9: 1 July 2015 (s 2(1) items 19, 22) | Repealed and substituted by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2)

s 14ZZH — Limitation on orders staying or affecting reviewable objection decisions relating to small business taxation assessment decisions

(1) This section applies if: (a) a party to a proceeding for review of a reviewable objection decision that relates to a small business taxation assessment decision applies for: (i) an order staying or otherwise affecting the operation or implementation of the decision; or (ii) an order varying or revoking such an order; and (b) the party requesting the order is not the Commissioner of Taxation. (2) Despite the ART Act, the ART must not make the order unless the party satisfies the ART that, when considered in the context of both the particular circumstances of the decision under review and the overall taxation system, the application for review and the request for making the order are not frivolous, vexatious, misconceived, lacking in substance or otherwise intended to unduly impede, prejudice or restrict the proper administration or operation of a taxation law. Note 1: The kind of orders that the ART may make include the following: (a) an order directing the Commissioner not to sue in a court to recover a specified amount relating to the reviewable objection decision (see subsection 255 ‑ 5(2) of Schedule 1 to this Act); (b) an order directing the Commissioner to offer or accept payment of a liability relating to the reviewable objection decision by instalments under a specified arrangement (see section 255 ‑ 15 of Schedule 1 to this Act); (c) an order directing the Commissioner not to issue one or more written notices to specified third parties who owe or may later owe money to the applicant as a means of recovering a liability relating to the reviewable objection decision (see section 260 ‑ 5 of Schedule 1 to this Act). Note 2: However, an order that would materially and permanently alter the decision under review would not be an order staying or otherwise affecting the operation or implementation of such a decision for the purpose of securing the effectiveness of the hearing and determination of the application for review. For example: (a) an order directing the Commissioner to defer the time at which a tax liability becomes due and payable; or (b) an order directing the Commissioner to remit the imposition of interest charges on unpaid liabilities that are due and payable.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 34 of 1997, effective sch 16 (items 1 ‑ 6, 8 ‑ 11): 1 July 1997 (s 2(2) and gaz 1997, No S244) sch 16 (item 7): 17 Apr 1997 (s 2(1)) | Repealed by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Inserted by No 84 of 2022, effective sch 1 (items 1 ‑ 15, 17 ‑ 20), sch 2: 1 Jan 2023 (s 2(1) item 2) sch 4: 13 Dec 2022 (s 2(1) item 3) | Repealed and substituted by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2)

s 14ZZJ — Publishing ART decisions

(1) This section applies in relation to: (a) a review of a reviewable objection decision; and (b) a review of an extension of time refusal decision; and (c) an ART extension application. (2) If: (a) a hearing of a proceeding for the review of the decision or the application is not conducted in public; and (b) a notice of appeal has not been lodged with the Federal Court; the ART must ensure, as far as practicable, that its decision and the reasons for it are framed so as not to be likely to enable the identification of the person who made the application.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Repealed and substituted by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2)

s 14ZZK — Grounds of objection and burden of proof

On an application for review of a reviewable objection decision: (a) the applicant is, unless the ART orders otherwise, limited to the grounds stated in the taxation objection to which the decision relates; and (b) the applicant has the burden of proving: (i) if the taxation decision concerned is an assessment—that the assessment is excessive or otherwise incorrect and what the assessment should have been; or (ii) in any other case—that the taxation decision concerned should not have been made or should have been made differently.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 34 of 1997, effective sch 16 (items 1 ‑ 6, 8 ‑ 11): 1 July 1997 (s 2(2) and gaz 1997, No S244) sch 16 (item 7): 17 Apr 1997 (s 2(1)) | Amended by No 88 of 2013, effective sch 5 (items 22 ‑ 27): 1 July 2013 (s 2(1) item 10) sch 6 (items 44 ‑ 48, 66): 29 June 2013 (s 2(1) item 14) sch 7 (items 167 ‑ 183): 1 July 2012 (s 2(1) item 11) sch 7 (item 225): 28 June 2013 (s 2(1) item 23) | Repealed and substituted by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2)

s 14ZZL — Implementation of ART decisions

(1) When the decision of the ART on the review of a reviewable objection decision or an extension of time refusal decision becomes final, the Commissioner must, within 60 days, take such action, including amending any assessment or determination concerned, as is necessary to give effect to the decision. (2) For the purposes of subsection (1), if: (a) no appeal is lodged against the ART’s decision within the period for lodging an appeal; and (b) no application to refer a decision of the ART to the guidance and appeals panel is made within the period for making the application; the decision becomes final at the end of the period. (3) For the purposes of paragraph (2)(b), the period for making an application to refer a decision of the ART to the guidance and appeals panel includes any extension of that period under section 125 of the ART Act.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 34 of 1997, effective sch 16 (items 1 ‑ 6, 8 ‑ 11): 1 July 1997 (s 2(2) and gaz 1997, No S244) sch 16 (item 7): 17 Apr 1997 (s 2(1)) | Repealed and substituted by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2) | Amended by No 14 of 2025, effective sch 2 (items 39 ‑ 42): 21 Feb 2025 (s 2(1) item 2)

s 14ZZM — Pending review not to affect implementation of taxation decisions

(1) The fact that a review is pending in relation to a taxation decision does not in the meantime interfere with, or affect, the decision and any tax, additional tax or other amount may be recovered as if no review were pending. (2) However, the application of subsection (1) in relation to a small business taxation assessment decision is subject to any order made under subsection 32(2) of the ART Act. Note: An order made under subsection 32(2) of the ART Act is subject to section 14ZZH (limitation on orders staying or affecting reviewable objection decisions relating to small business taxation assessment decisions) of this Act.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 84 of 2022, effective sch 1 (items 1 ‑ 15, 17 ‑ 20), sch 2: 1 Jan 2023 (s 2(1) item 2) sch 4: 13 Dec 2022 (s 2(1) item 3) | Repealed and substituted by No 38 of 2024, effective sch 1 (items 48 ‑ 50, 74): 14 Oct 2024 (s 2(1) item 2)

s 14ZZN — Time limit for appeals

An appeal to the Federal Court against an objection decision must be lodged with the Court within 60 days after the person appealing is served with notice of the decision.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent

s 14ZZO — Grounds of objection and burden of proof

In proceedings on an appeal under section 14ZZ to a court against an objection decision: (a) the appellant is, unless the court orders otherwise, limited to the grounds stated in the taxation objection to which the decision relates; and (b) the appellant has the burden of proving: (i) if the taxation decision concerned is an assessment—that the assessment is excessive or otherwise incorrect and what the assessment should have been; or (ii) in any other case—that the taxation decision should not have been made or should have been made differently.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent | Amended by No 169 of 2012, effective sch 2 (items 68 ‑ 68C, 131 ‑ 134), sch 3 (items 2A ‑ 17): 3 Dec 2012 (s 2(1)) sch 3 (item 19): 3 June 2013 (s 2(1) item 9) | Amended by No 88 of 2013, effective sch 5 (items 22 ‑ 27): 1 July 2013 (s 2(1) item 10) sch 6 (items 44 ‑ 48, 66): 29 June 2013 (s 2(1) item 14) sch 7 (items 167 ‑ 183): 1 July 2012 (s 2(1) item 11) sch 7 (item 225): 28 June 2013 (s 2(1) item 23)

s 14ZZP — Order of court on objection decision

Where a court hears an appeal against an objection decision under section 14ZZ, the court may make such order in relation to the decision as it thinks fit, including an order confirming or varying the decision.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent | Amended by No 169 of 2012, effective sch 2 (items 68 ‑ 68C, 131 ‑ 134), sch 3 (items 2A ‑ 17): 3 Dec 2012 (s 2(1)) sch 3 (item 19): 3 June 2013 (s 2(1) item 9)

s 14ZZQ — Implementation of court order in respect of objection decision

(1) When the order of the court in relation to the decision becomes final, the Commissioner must, within 60 days, take such action, including amending any assessment or determination concerned, as is necessary to give effect to the decision. (2) For the purposes of subsection (1): (a) if the order is made by the court constituted by a single Judge and no appeal is lodged against the order within the period for lodging an appeal—the order becomes final at the end of the period; and (b) if the order is made by the court constituted other than as mentioned in paragraph (a) and no application for special leave to appeal to the High Court against the order is made within the period of 30 days after the order is made—the order becomes final at the end of the period.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent | Amended by No 169 of 2012, effective sch 2 (items 68 ‑ 68C, 131 ‑ 134), sch 3 (items 2A ‑ 17): 3 Dec 2012 (s 2(1)) sch 3 (item 19): 3 June 2013 (s 2(1) item 9)

s 14ZZR — Pending appeal not to affect implementation of taxation decisions

The fact that an appeal is pending in relation to a taxation decision does not in the meantime interfere with, or affect, the decision and any tax, additional tax or other amount may be recovered as if no appeal were pending.

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent

s 14ZZS — Transfer of certain proceedings to Federal Circuit and Family Court of Australia (Division 1)

(1) If: (a) a proceeding is pending in the Federal Court on an appeal under section 14ZZ in relation to an objection decision; and (b) the taxation decision to which the objection decision relates was made under the Income Tax Assessment Act 1936 ; the Federal Court may, on the application of a party to the proceeding or on its own initiative, transfer the proceeding to the Federal Circuit and Family Court of Australia (Division 1). (2) Subject to subsection (3), if the proceeding is transferred to the Federal Circuit and Family Court of Australia (Division 1): (a) the Federal Circuit and Family Court of Australia (Division 1) has jurisdiction to hear and determine the proceeding; and (b) the Federal Circuit and Family Court of Australia (Division 1) also has jurisdiction to hear and determine matters not otherwise within its jurisdiction (whether because of paragraph (a) or otherwise): (i) that are associated with matters arising in the proceeding; or (ii) that, apart from subsection 32(1) of the Federal Court of Australia Act 1976 , the Federal Court would have had jurisdiction to hear and determine in the proceeding; and (c) the Federal Circuit and Family Court of Australia (Division 1) may, in and in relation to the proceeding: (i) grant such remedies; and (ii) make orders of such kinds; and (iii) issue, and direct the issue of, writs of such kinds; as the Federal Court could have granted, made, issued or directed the issue of, as the case may be, in and in relation to the proceeding; and (d) remedies, orders and writs granted, made or issued by the Federal Circuit and Family Court of Australia (Division 1) in and in relation to the proceeding have effect, and may be enforced by the Federal Circuit and Family Court of Australia (Division 1), as if they had been granted, made or issued by the Federal Court; and (e) appeals lie from judgments of the Federal Circuit and Family Court of Australia (Division 1) given in and in relation to the proceeding as if the judgments were judgments of the Federal Court constituted by a single Judge of that Court, and do not otherwise lie; and (f) subject to paragraphs (a) to (e) (inclusive), this Act, the regulations, the Federal Court of Australia Act 1976 , the Rules of the Court made under that Act, and other laws of the Commonwealth, apply in and in relation to the proceeding as if: (i) a reference to the Federal Court (other than in the expression “the Court or a Judge”) included a reference to the Federal Circuit and Family Court of Australia (Division 1); and (ii) a reference to a Judge of the Federal Court (other than in the expression “the Court or a Judge”) included a reference to a Judge of the Federal Circuit and Family Court of Australia (Division 1); and (iii) a reference to the expression “the Court or a Judge” when used in relation to the Federal Court included a reference to a Judge of the Federal Circuit and Family Court of Australia (Division 1) sitting in Chambers; and (iv) a reference to a Registrar of the Federal Court included a reference to a Registrar of the Federal Circuit and Family Court of Australia (Division 1); and (v) any other necessary changes were made. (3) If any difficulty arises in the application of paragraphs (2)(c), (d) and (f) in or in relation to a particular proceeding, the Federal Circuit and Family Court of Australia (Division 1) may, on the application of a party to the proceeding or on its own initiative, give such directions, and make such orders, as it considers appropriate to resolve the difficulty. (4) An appeal does not lie from a decision of the Federal Court in relation to the transfer of a proceeding under this Part to the Federal Circuit and Family Court of Australia (Division 1) .

Amendment history: Inserted by No 216 of 1991, effective s 11, 89(2): 22 Jan 1991 s 40, 42: 6 Jan 1992 ( see s 2(3)) s 45, 46, 48 ‑ 51, 54 ‑ 58, 60 ‑ 66, 90(1), (3) ‑ (14), 93 ‑ 96, 98 ‑ 101: 21 Aug 1991 s 47, 52, 53, 59, 90(2), 97: 3 pm (A.C.T.) 20 Aug 1991 (s 2(5)) s 82(2): 25 Dec 1991 s 107: 24 June 1992 s 112 ‑ 117: 1 Mar 1992 ( see Gazette 1992, No. GN7) Part 9 (s 121, 122): 1 July 1991 Remainder: Royal Assent | Amended by No 88 of 2009, effective sch 2 (items 16 ‑ 22, 25 ‑ 31): 1 Oct 2009 sch 2 (item 24): 1 Jan 2010 sch 5 (items 233 ‑ 236, 239 ‑ 243, 246 ‑ 257): Royal Assent | Amended by No 13 of 2021, effective sch 2 (items 750 ‑ 760): 1 Sept 2021 (s 2(1) item 5)

s 14ZZT — Disclosures qualifying for protection under this Part

(1) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if: (a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ); and (b) the disclosure is made to the Commissioner; and (c) the discloser considers that the information may assist the Commissioner to perform his or her functions or duties under a taxation law in relation to the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity. (1A) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if: (a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ); and (b) the disclosure is made to: (i) the Tax Practitioners Board; or (ii) the Commissioner; and (c) the discloser considers that the information may assist the Tax Practitioners Board to perform its functions or duties under the Tax Agent Services Act 2009 , or an instrument made under that Act, in relation to the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity. (2) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if: (a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ); and (b) the disclosure is made to an eligible recipient in relation to the entity; and (c) the discloser has reasonable grounds to suspect that the information indicates misconduct, or an improper state of affairs or circumstances, in relation to the tax affairs of the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity; and (d) the discloser considers that the information may assist the eligible recipient to perform functions or duties in relation to the tax affairs of the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity. (3) A disclosure of information by an individual qualifies for protection under this Part if the disclosure is made to a legal practitioner for the purpose of obtaining legal advice or legal representation in relation to the operation of this Part. (3A) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if the disclosure is made: (a) to an entity (within the meaning of the Income Tax Assessment Act 1997 ) that has one or more members, if: (i) the entity is prescribed by the regulations; and (ii) the discloser is a member of the entity; and (b) for the purpose of obtaining assistance in relation to the operation of this Part. (3B) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if the disclosure is made to a medical practitioner or psychologist for the purpose of obtaining medical or psychiatric care, treatment or counselling (including psychological counselling). (4) In this section: medical practitioner means a person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners. psychologist means a person registered or licensed as a psychologist under a law of a State or Territory that provides for the registration or licensing of psychologists. tax affairs means affairs relating to any tax imposed by or under, or assessed or collected under, a law administered by the Commissioner. Note: There is no requirement for a discloser to identify himself or herself in order for a disclosure to qualify for protection under this Part.

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3) | Amended by No 37 of 2024, effective sch 1 (items 5 ‑ 37), sch 2: 1 July 2024 (s 2(1) item 2) sch 4 (items 1 ‑ 3, 5): 1 June 2024 (s 2(1) item 3)

s 14ZZTA — Information disclosed for the purpose of assisting the Tax Practitioners Board

(1) If information is disclosed to the Commissioner in accordance with subsection 14ZZT(1A) then, for the purposes of the following provisions: (a) paragraph 355 ‑ 30(1)(a) in Schedule 1; (b) paragraph (a) of the definition of official information in subsection 90 ‑ 1(1) of the Tax Agent Services Act 2009 ; the information is taken to have been disclosed or obtained under or for the purposes of this Act, and not the Tax Agent Services Act 2009 . (2) If information is disclosed to the Tax Practitioners Board in accordance with subsection 14ZZT(1A) then, for the purposes of the following provisions: (a) paragraph 355 ‑ 30(1)(a) in Schedule 1; (b) paragraph (a) of the definition of official information in subsection 90 ‑ 1(1) of the Tax Agent Services Act 2009 ; the information is taken to have been disclosed or obtained under or for the purposes of the Tax Agent Services Act 2009 , and not this Act.

Amendment history: Inserted by No 37 of 2024, effective sch 1 (items 5 ‑ 37), sch 2: 1 July 2024 (s 2(1) item 2) sch 4 (items 1 ‑ 3, 5): 1 June 2024 (s 2(1) item 3)

s 14ZZU — Eligible whistleblowers

An individual is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ) if the individual is, or has been, any of the following: (a) an officer (within the meaning of the Corporations Act 2001 ) of the entity; (b) an employee of the entity; (c) an individual who supplies services or goods to the entity (whether paid or unpaid); (d) an employee of a person that supplies services or goods to the entity (whether paid or unpaid); (e) an individual who is an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity; (f) a spouse or child of an individual referred to in any of paragraphs (a) to (e); (g) a dependant of an individual referred to in any of paragraphs (a) to (e), or of such an individual’s spouse; (h) an individual prescribed by the regulations for the purposes of this paragraph in relation to the entity.

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3)

s 14ZZV — Eligible recipients

(1) Each of the following is an eligible recipient in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ): (a) an auditor, or a member of an audit team conducting an audit, of the entity; (b) a registered tax agent or BAS agent (within the meaning of the Tax Agent Services Act 2009 ) who provides tax agent services (within the meaning of that Act) or BAS services (within the meaning of that Act) to the entity; (c) a person authorised by the entity to receive disclosures that may qualify for protection under this Part; (d) a person or body prescribed for the purposes of this paragraph in relation to the entity. (2) If the entity is a body corporate, each of the following is an eligible recipient in relation to the entity: (a) a director, secretary or senior manager (within the meaning of the Corporations Act 2001 ) of the body corporate; (b) any other employee or officer (within the meaning of the Corporations Act 2001 ) of the body corporate who has functions or duties that relate to the tax affairs (within the meaning of section 14ZZT) of the body corporate. (3) If the entity is a trust, each of the following is an eligible recipient in relation to the entity: (a) a trustee of the trust; (b) a person authorised by a trustee of the trust to receive disclosures that may qualify for protection under this Part. (4) If the entity is a partnership, each of the following is an eligible recipient in relation to the entity: (a) a partner in the partnership; (b) a person authorised by a partner in the partnership to receive disclosures that may qualify for protection under this Part. (5) Subsections (1), (2), (3) and (4) do not limit each other.

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3)

s 14ZZW — Confidentiality of whistleblower’s identity

(1) A person (the first person ) commits an offence if: (a) another person (the discloser ) makes a disclosure of information (the qualifying disclosure ) that qualifies for protection under this Part; and (b) the first person discloses any of the following (the confidential information ): (i) the identity of the discloser; (ii) information that is likely to lead to the identification of the discloser; and (c) the confidential information is information that the first person obtained directly or indirectly because of the qualifying disclosure; and (d) the disclosure referred to in paragraph (b) is not authorised under subsection (2). Penalty: Imprisonment for 6 months or 60 penalty units, or both. (2) A disclosure referred to in paragraph (1)(b) is authorised under this subsection if it: (a) is made to the Commissioner; or (b) is made to a member of the Australian Federal Police (within the meaning of the Australian Federal Police Act 1979 ); or (c) is made to a legal practitioner for the purpose of obtaining legal advice or legal representation in relation to the operation of this Part; or (d) is made to a person or body prescribed by the regulations for the purposes of this paragraph; or (e) is made with the consent of the discloser. (3) Subsection (1) does not apply if: (a) the disclosure referred to in paragraph (1)(b): (i) is not of the identity of the discloser; and (ii) is reasonably necessary for the purposes of investigating misconduct, or an improper state of affairs or circumstances, to which the qualifying disclosure relates; and (b) the first person takes all reasonable steps to reduce the risk that the discloser will be identified as a result of the disclosure referred to in paragraph (1)(b). Note: A defendant bears an evidential burden in relation to the matter in subsection (3): see subsection 13.3(3) of the Criminal Code .

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3) | Amended by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3)

s 14ZZX — Disclosure that qualifies for protection not actionable etc.

(1) If a person makes a disclosure that qualifies for protection under this Part: (a) the person is not subject to any civil, criminal or administrative liability (including disciplinary action) for making the disclosure; and (b) no contractual or other remedy may be enforced, and no contractual or other right may be exercised, against the person on the basis of the disclosure; and (c) if the disclosure was a disclosure of information to the Commissioner or the Tax Practitioners Board—the information is not admissible in evidence against the person in criminal proceedings or in proceedings for the imposition of a penalty, other than proceedings in respect of the falsity of the information. Note: Except as provided for by paragraph (c), this subsection does not prevent the person being subject to any civil, criminal or administrative liability for conduct of the person that is revealed by the disclosure. (2) Without limiting subsection (1): (a) the person has qualified privilege in respect of the disclosure; and (b) a contract to which the person is a party may not be terminated on the basis that the disclosure constitutes a breach of the contract.

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3) | Amended by No 37 of 2024, effective sch 1 (items 5 ‑ 37), sch 2: 1 July 2024 (s 2(1) item 2) sch 4 (items 1 ‑ 3, 5): 1 June 2024 (s 2(1) item 3)

s 14ZZXA — Claims for protection

(1) If, in civil or criminal proceedings (the primary proceedings ) instituted against an individual in a court, the individual makes a claim (relevant to the proceedings) that, because of section 14ZZX, the individual is not subject to any civil, criminal or administrative liability for making a particular disclosure: (a) the individual bears the onus of adducing or pointing to evidence that suggests a reasonable possibility that the claim is made out; and (b) if the individual discharges that onus—the party instituting the primary proceedings against the individual bears the onus of proving that the claim is not made out; and (c) the court must deal with the claim in separate proceedings; and (d) the court must adjourn the primary proceedings until the claim has been dealt with; and (e) none of the following: (i) any admission made by the individual in the separate proceedings; (ii) any information given by the individual in the separate proceedings; (iii) any other evidence adduced by the individual in the separate proceedings; is admissible in evidence against the individual except in proceedings in respect of the falsity of the admission, information or evidence; and (f) if the individual or another person gives evidence in the separate proceedings in support of the claim—giving that evidence does not amount to a waiver of privilege for the purposes of the primary proceedings or any other proceedings. (2) To avoid doubt, a right under section 126K of the Evidence Act 1995 not to be compelled to give evidence is a privilege for the purposes of paragraph (1)(f) of this section.

Amendment history: Inserted by No 37 of 2024, effective sch 1 (items 5 ‑ 37), sch 2: 1 July 2024 (s 2(1) item 2) sch 4 (items 1 ‑ 3, 5): 1 June 2024 (s 2(1) item 3)

s 14ZZY — Victimisation prohibited

Actually causing detriment to another person (1) A person (the first person ) commits an offence if: (a) the first person engages in conduct; and (b) the first person’s conduct causes any detriment to another person (the second person ); and (c) when the first person engages in the conduct, the first person believes or suspects that the second person or any other person made, may have made, proposes to make or could make a disclosure that qualifies for protection under this Part; and (d) the belief or suspicion referred to in paragraph (c) is the reason, or part of the reason, for the conduct. Penalty: Imprisonment for 2 years or 240 penalty units, or both. Threatening to cause detriment to another person (2) A person (the first person ) commits an offence if: (a) the first person makes to another person (the second person ) a threat to cause any detriment to the second person or to a third person; and (b) the first person: (i) intends the second person to fear that the threat will be carried out; or (ii) is reckless as to causing the second person to fear that the threat will be carried out; and (c) the first person makes the threat because a person: (i) makes a disclosure that qualifies for protection under this Part; or (ii) may make a disclosure that would qualify for protection under this Part. Penalty: Imprisonment for 2 years or 240 penalty units, or both. Threats (3) For the purposes of subsection (2), a threat may be: (a) express or implied; or (b) conditional or unconditional. (4) In a prosecution for an offence against subsection (2), it is not necessary to prove that the person threatened actually feared that the threat would be carried out.

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3) | Amended by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3)

s 14ZZZ — Compensation and other remedies—circumstances in which an order may be made

(1) A court may make an order under section 14ZZZA in relation to a person (the first person ) if: (a) the first person engages in conduct ( detrimental conduct ) that: (i) causes any detriment to another person (the second person ); or (ii) constitutes the making of a threat to cause any such detriment to another person (the second person ); and (b) when the first person engages in the detrimental conduct, the first person believes or suspects that the second person or any other person made, may have made, proposes to make or could make a disclosure that qualifies for protection under this Part; and (c) the belief or suspicion referred to in paragraph (b) is the reason, or part of the reason, for the detrimental conduct. (2) A court may make an order under section 14ZZZA in relation to a person (the first person ) if: (a) the first person is or was an officer (within the meaning of the Corporations Act 2001 ) or employee of a body corporate; and (b) paragraphs (1)(a), (b) and (c) of this section apply to the body corporate because of detrimental conduct engaged in by the body corporate; and (c) the first person: (i) aided, abetted, counselled or procured the detrimental conduct; or (ii) induced, whether by threats or promises or otherwise, the detrimental conduct; or (iii) was in any way, by act or omission, directly or indirectly, knowingly concerned in, or party to, the detrimental conduct; or (iv) conspired with others to effect the detrimental conduct. (2A) A court may make an order under section 14ZZZA in relation to a person (the first person ) that is a body corporate if: (a) another person (the third person ) engages in conduct ( detrimental conduct ) that: (i) causes any detriment to a person (the second person ) other than the first person or the third person; or (ii) constitutes the making of a threat to cause any such detriment to a person (the second person ) other than the first person or the third person; and (b) when the third person engages in the detrimental conduct, the third person believes or suspects that the second person or any other person made, may have made, proposes to make or could make a disclosure that qualifies for protection under this Part; and (c) the belief or suspicion referred to in paragraph (b) is the reason, or part of the reason, for the detrimental conduct; and (d) the first person is under a duty to prevent the third person engaging in the detrimental conduct, or a duty to take reasonable steps to ensure that the third person does not engage in the detrimental conduct; and (e) the first person fails in part or whole to fulfil that duty. Burden of proof (2B) In proceedings where a person seeks an order under section 14ZZZA in relation to another person: (a) the person seeking the order bears the onus of adducing or pointing to evidence that suggests a reasonable possibility of the matters in: (i) if subsection (1) of this section applies—paragraph (1)(a); or (ii) if subsection (2) of this section applies—paragraph (1)(a), as mentioned in paragraph (2)(b); or (iii) if subsection (2A) of this section applies—paragraphs (2A)(a) and (d); and (b) if that onus is discharged—the other person bears the onus of proving that the claim is not made out. Threats (3) For the purposes of this section, a threat may be: (a) express or implied; or (b) conditional or unconditional. (4) In proceedings for the purposes of section 14ZZZA, it is not necessary to prove that the person threatened actually feared that the threat would be carried out.

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3)

s 14ZZZAA — Detriment

In sections 14ZZY and 14ZZZ, detriment includes (without limitation) any of the following: (a) dismissal of an employee; (b) injury of an employee in his or her employment; (c) alteration of an employee’s position or duties to his or her disadvantage; (d) discrimination between an employee and other employees of the same employer; (e) harassment or intimidation of a person; (f) harm or injury to a person, including psychological harm; (g) damage to a person’s property; (h) damage to a person’s reputation; (i) damage to a person’s business or financial position; (j) any other damage to a person.

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3)

s 14ZZZA — Compensation and other remedies—orders that may be made

(1) For the purposes of subsections 14ZZZ(1), (2) and (2A), a court may make any of the following orders: (a) an order requiring the first person to compensate the second person, or any other person, for loss, damage or injury suffered as a result of the detrimental conduct; (b) if the court is satisfied that the first person engaged in the detrimental conduct in connection with the first person’s position as an employee: (i) an order requiring the first person to compensate the second person, or any other person, for a part of loss, damage or injury as a result of the detrimental conduct, and an order requiring the first person’s employer to compensate the second person, or any other person, for a part of loss, damage or injury as a result of the detrimental conduct; or (ii) an order requiring the first person and the first person’s employer jointly to compensate the second person, or any other person, for loss, damage or injury suffered as a result of the detrimental conduct; or (iii) an order requiring the first person’s employer to compensate the second person, or any other person, for loss, damage or injury as a result of the detrimental conduct; (c) an order granting an injunction, on such terms as the court thinks appropriate, to prevent, stop or remedy the effects of the detrimental conduct; (d) an order requiring the first person to apologise to the second person, or any other person, for engaging in the detrimental conduct; (e) if the second person is or was employed in a particular position and the detrimental conduct wholly or partly consists, or consisted, of the termination, or purported termination, of the second person’s employment—an order that the second person be reinstated in that position or a position at a comparable level; (f) if the court thinks it is appropriate—an order requiring the first person to pay exemplary damages to the second person, or any other person; (g) any other order the court thinks appropriate. (2) If the detrimental conduct wholly or partly consists, or consisted, of terminating or purporting to terminate a person’s employment (including detrimental conduct that forces or forced the person to resign), the court must, in making an order mentioned in paragraph (1)(a) or (b), consider the period, if any, the person is likely to be without employment as a result of the detrimental conduct. This subsection does not limit any other matter the court may consider. (3) In deciding whether to make an order under paragraph (1)(b) in relation to the first person’s employer, the court may have regard to the following: (a) whether the employer took reasonable precautions, and exercised due diligence, to avoid the detrimental conduct; (b) if the employer has a policy dealing with any or all of the matters referred to in subsection 1317AI(5) of the Corporations Act 2001 (whether or not section 1317AI of that Act requires the employer to have such a policy)—the extent to which the employer gave effect to that policy; (c) any duty that the employer was under to prevent the detrimental conduct, or to take reasonable steps to ensure that the detrimental conduct was not engaged in. (4) If the court makes an order under subparagraph (1)(b)(ii), the first person and the first person’s employer are jointly and severally liable to pay the compensation concerned.

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3)

s 14ZZZB — Identifying information not to be disclosed etc. to courts or tribunals

If a person (the discloser ) makes a disclosure of information that qualifies for protection under this Part, the discloser or any other person is not to be required: (a) to disclose to a court or tribunal: (i) the identity of the discloser; or (ii) information that is likely to lead to the identification of the discloser; or (b) to produce to a court or tribunal a document containing: (i) the identity of the discloser; or (ii) information that is likely to lead to the identification of the discloser; except where: (c) it is necessary to do so for the purposes of giving effect to this Part; or (d) the court or tribunal thinks it necessary in the interests of justice to do so. Note: A discloser may also be able to apply to the court or tribunal, in accordance with the rules of the court or tribunal, for an order protecting the discloser’s identity.

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3)

s 14ZZZC — Costs only if proceedings instituted vexatiously etc.

(1) This section applies to a proceeding (including an appeal) in a court in relation to a matter arising under section 14ZZZA in which a person (the claimant ) is seeking an order under subsection 14ZZZA(1). (2) The claimant must not be ordered by the court to pay costs incurred by another party to the proceedings, except in accordance with subsection (3) of this section. (3) The claimant may be ordered to pay the costs only if: (a) the court is satisfied that the claimant instituted the proceedings vexatiously or without reasonable cause; or (b) the court is satisfied that the claimant’s unreasonable act or omission caused the other party to incur the costs.

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3)

s 14ZZZD — Interaction between civil proceedings and criminal offences

To avoid doubt, a person may bring civil proceedings under section 14ZZZA in relation to conduct even if a prosecution for a criminal offence against section 14ZZY in relation to the conduct has not been brought, or cannot be brought.

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3)

s 14ZZZE — Compensation for acquisition of property

(1) If the operation of this Part would result in an acquisition of property (within the meaning of paragraph 51(xxxi) of the Constitution) from a person otherwise than on just terms (within the meaning of that paragraph), the Commonwealth is liable to pay a reasonable amount of compensation to the person. (2) If the Commonwealth and the person do not agree on the amount of the compensation, the person may institute proceedings in the Federal Court of Australia or the Supreme Court of a State or Territory for the recovery from the Commonwealth of such reasonable amount of compensation as the court determines. (3) Payments under this section are to be made out of money appropriated by the Parliament by another Act. (4) To avoid doubt, section 16 does not apply to a payment under this section.

Amendment history: Inserted by No 10 of 2019, effective sch 1 (items 14 ‑ 16, 36 ‑ 38): 1 July 2019 (s 2(1) items 2, 3)

s 15 — Appearance by Commissioner etc.

(1) In any action, prosecution or other proceeding under, or arising out of, a taxation law instituted by or on behalf of the Commissioner, a Second Commissioner or a Deputy Commissioner, to which the Commissioner, a Second Commissioner or a Deputy Commissioner is a party or in which the Commissioner, a Second Commissioner or a Deputy Commissioner intervenes or seeks to intervene, the Commissioner, Second Commissioner or Deputy Commissioner, as the case may be, may appear personally or may be represented by: (a) a person enrolled as a barrister, solicitor, barrister and solicitor or legal practitioner of a federal court or of the Supreme Court of a State or Territory; or (b) a person authorized by the Commissioner, a Second Commissioner or a Deputy Commissioner, by instrument in writing, to appear. (2) The appearance of a person, and the statement of the person that the person appears by authority of the Commissioner, a Second Commissioner or a Deputy Commissioner, is prima facie evidence of that authority. (3) This section applies in relation to the Tax Agent Services Act 2009 as if: (a) references in this section to the Commissioner were references to the Tax Practitioners Board; and (b) references in this section to a Second Commissioner or to a Deputy Commissioner were omitted.

Amendment history: Repealed and substituted by No 133 of 1974, effective s 1, 2: Royal Assent s 3, 4, 7, 8, 10 ‑ 12: 23 Dec 1974 ( see Gazette 1974, No. 103D) Remainder: 1 July 1976 ( see Gazette 1976, No. S107) | Amended by No 59 of 1979, effective 15 June 1979 | Repealed and substituted by No 123 of 1984, effective s 1, 2: Royal Assent s 319(1): 14 Feb 1983 ( see s 2(2)) Remainder: 14 Dec 1984 | Amended by No 138 of 1987, effective s 6, Parts IV, V (s 63 ‑ 88): 21 Dec 1987 ( see s 2(2) and Gazette 1987, No. S347) Remainder: Royal Assent | Amended by No 98 of 1992, effective s 32 ‑ 36: 1 July 1992 Remainder: Royal Assent | Amended by No 82 of 1993, effective s 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1), 52 ‑ 64: 1 Dec 1993 Remainder: 1 July 1994 | Amended by No 201 of 1999, effective sch 2: 24 Dec 1999 (s 2(3)) | Amended by No 54 of 2003, effective 1 July 2003 | Amended by No 114 of 2009, effective sch 1 (items 14 ‑ 26), sch 2: 1 Mar 2010 (s 2(1) items 2, 4) | Amended by No 4 of 2018, effective sch 6 (items 21 ‑ 27): 21 Feb 2018 (s 2(1) item 1) | Amended by No 37 of 2024, effective sch 1 (items 5 ‑ 37), sch 2: 1 July 2024 (s 2(1) item 2) sch 4 (items 1 ‑ 3, 5): 1 June 2024 (s 2(1) item 3)

s 15A — Certification by Commissioner of copies of, and extracts from, documents

(1) Where a document is obtained pursuant to a taxation law, the Commissioner may certify a copy of the document to be a true copy. (2) Where, pursuant to a taxation law, a copy is made of a document, the Commissioner may certify the copy to be a true copy. (3) Where a document is obtained pursuant to a taxation law, the Commissioner may certify an extract taken from the document to be a true extract. (4) Where, pursuant to a taxation law, an extract is taken from a document, the Commissioner may certify the extract to be a true extract. (5) Subject to subsection (6), a document purporting to be a copy or extract certified under subsection (1), (2), (3) or (4) shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original. (6) Subsection (5) does not apply in relation to a document if: (a) in the case of proceedings for an offence—evidence is adduced that the document is not a true copy or a true extract; or (b) in any other case—it is proved that the document is not a true copy or a true extract. (7) Where: (a) pursuant to a taxation law, a copy (in this section referred to as the primary copy ) is made of, or an extract (in this section referred to as the primary extract ) is taken from, a document (in this section referred to as the original document ); and (b) pursuant to subsection (2) or (4), the Commissioner has certified the primary copy to be a true copy of, or the primary extract to be a true extract taken from, the original document; the Commissioner may: (c) certify a copy of the primary copy or primary extract to be a true copy; or (d) certify an extract taken from the primary copy or primary extract to be a true extract. (8) Subject to subsection (9), a document purporting to be: (a) a copy, certified under subsection (7), of a primary copy of, or a primary extract taken from, an original document; or (b) an extract, certified under subsection (7), taken from a primary copy of, or a primary extract taken from, an original document; shall be received in all courts and tribunals in proceedings arising out of a taxation law as evidence as if it were the original document. (9) Subsection (8) does not apply in relation to a document if: (a) in the case of proceedings for an offence, evidence is adduced that: (i) the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or (ii) the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document; or (b) in any other case, it is proved that: (i) the document is not a true copy of, or a true extract taken from, the primary copy or primary extract; or (ii) the primary copy is not a true copy of, or the primary extract is not a true extract taken from, the original document. (12) This section applies in relation to the Tax Agent Services Act 2009 as if references in this section to the Commissioner were references to the Chair of the Tax Practitioners Board.

Amendment history: Inserted by No 123 of 1985, effective 28 Oct 1985 | Amended by No 138 of 1987, effective s 6, Parts IV, V (s 63 ‑ 88): 21 Dec 1987 ( see s 2(2) and Gazette 1987, No. S347) Remainder: Royal Assent | Amended by No 98 of 1992, effective s 32 ‑ 36: 1 July 1992 Remainder: Royal Assent | Amended by No 82 of 1993, effective s 1, 2, 14, 16(2), 41, 42, 45, 46, 48(1), 52 ‑ 64: 1 Dec 1993 Remainder: 1 July 1994 | Amended by No 201 of 1999, effective sch 2: 24 Dec 1999 (s 2(3)) | Amended by No 54 of 2003, effective 1 July 2003 | Amended by No 114 of 2009, effective sch 1 (items 14 ‑ 26), sch 2: 1 Mar 2010 (s 2(1) items 2, 4) | Amended by No 4 of 2018, effective sch 6 (items 21 ‑ 27): 21 Feb 2018 (s 2(1) item 1) | Amended by No 37 of 2024, effective sch 1 (items 5 ‑ 37), sch 2: 1 July 2024 (s 2(1) item 2) sch 4 (items 1 ‑ 3, 5): 1 June 2024 (s 2(1) item 3)

s 15B — Recoverable advances

(1) The Commissioner may make an advance to a person (the recipient ) on account of an amount to which the recipient may become entitled under a taxation law. (2) The Commissioner must not make an advance under subsection (1) unless: (a) if the advance is made in conjunction with other advances under that subsection—the Commissioner is satisfied that the total of the costs that would be likely to be incurred by: (i) the Commonwealth; and (ii) the recipients; and (iii) persons other than the Commonwealth or the recipients; if the advance and the other advances were not made is likely to exceed the total of the advance and the other advances; or (b) otherwise—the Commissioner is satisfied that the total of the costs that would be likely to be incurred by: (i) the Commonwealth; and (ii) the recipient; and (iii) persons other than the Commonwealth or the recipient; if the advance were not made is likely to exceed the amount of the advance. (3) An advance under subsection (1) may: (a) be recovered under subsection (4); or (b) be the subject of a determination under subsection (5). (4) If an advance is made under subsection (1) to a person (the recipient ), the advance: (a) is a debt due to the Commonwealth by the recipient; and (b) is payable to the Commissioner; and (c) may be recovered in a court of competent jurisdiction by the Commissioner, or by a Deputy Commissioner, suing in his or her official name; whether or not the recipient has become entitled to an amount under a taxation law. Advance may discharge Commonwealth liability (5) If: (a) an advance is made to a person (the recipient ) under subsection (1); and (b) the advance has not been fully recovered under subsection (4); and (c) an amount is payable to the recipient by the Commonwealth under a taxation law (the Commonwealth liability ); the Commissioner may, by written notice given to the recipient, determine that the making of the advance is taken to have discharged so much of the Commonwealth liability as equals the whole, or a specified part, of the amount of the advance. (6) A part of an advance must not be specified in a determination under subsection (5) if it has already been specified in a previous determination under subsection (5). (7) If the whole, or a part, of an advance is the subject of a determination under subsection (5), the whole, or the part, as the case may be, of the advance is not recoverable under subsection (4). (8) Subsection (5) does not limit Part IIB. (9) For the purposes of any rules made for the purposes of paragraph 103(c) of the Public Governance, Performance and Accountability Act 2013 , a determination under subsection (5) of this section is taken to be a method of debt recovery.

Amendment history: Inserted by No 82 of 2012, effective sch 1 (item 124): 29 June 2012 | Amended by No 36 of 2015, effective sch 5 (items 69 ‑ 72, 74 ‑ 77), sch 7: 14 Apr 2015 (s 2)

s 15C — Recoverable payments

(1) If, apart from this subsection, the Commissioner does not have power under a taxation law to pay an amount (the relevant amount ) to a person (the recipient ) purportedly as an amount to which the recipient is entitled to under a taxation law, then the Commissioner may pay the relevant amount to the recipient. Recovery (2) If a payment is made under subsection (1) to the recipient, the relevant amount: (a) is a debt due to the Commonwealth by the recipient; and (b) is payable to the Commissioner; and (c) may be recovered in a court of competent jurisdiction by the Commissioner, or by a Deputy Commissioner, suing in his or her official name. (3) If: (a) a payment is made under subsection (1) to the recipient; and (b) an amount is payable to the recipient by the Commonwealth under a taxation law (the Commonwealth liability ); then: (c) the relevant amount; or (d) such part of the relevant amount as the Commissioner determines; may, if the Commissioner so directs, be recovered by deduction from the Commonwealth liability. (4) For the purposes of a designated recovery provision, in determining whether an amount is payable, disregard subsection (1) of this section. (5) If the relevant amount is recovered under a designated recovery provision, the relevant amount cannot be recovered under subsection (2) or (3) of this section. (6) If the relevant amount is recovered under subsection (2) or (3) of this section, the relevant amount cannot be recovered under a designated recovery provision. (7) Except as provided by subsection (6), subsection (3) does not limit Part IIB. Designated recovery provisions (8) For the purposes of this section, each of the following provisions is a designated recovery provision : (a) section 8AAZN of this Act; (b) section 69 of the Superannuation Guarantee (Administration) Act 1992 ; (d) section 24 of the Superannuation (Government Co ‑ contribution for Low Income Earners) Act 2003 ; (e) a similar provision of a taxation law. (9) For the purposes of a designated recovery provision, in determining: (a) whether a person is entitled to an amount; or (b) whether an amount is payable; disregard subsection (1).

Amendment history: Inserted by No 82 of 2012, effective sch 1 (item 124): 29 June 2012 | Amended by No 36 of 2015, effective sch 5 (items 69 ‑ 72, 74 ‑ 77), sch 7: 14 Apr 2015 (s 2) | Amended by No 70 of 2015, effective sch 1 (items 151 ‑ 174, 195 ‑ 205): 1 July 2015 (s 2(1) items 3, 6) sch 6 (items 51 ‑ 59): 25 June 2015 (s 2(1) item 17) | Amended by No 57 of 2025, effective sch 1 (items 151 ‑ 181, 183): 1 July 2026 (s 2(1) item 1)