Taxation Administration Act 1953

s 426-65 — Entries on Australian Business Register

(1) If an entity that is endorsed in any of these ways: (a) as a charity under subsection 176 ‑ 1(1) of the * GST Act; (ba) as an approved worker entitlement fund under subsection 58PB(3) of the Fringe Benefits Tax Assessment Act 1986 ; (bb) for the operation of an approved worker entitlement fund under subsection 58PB(3A) of the Fringe Benefits Tax Assessment Act 1986 ; (c) as a public benevolent institution under subsection 123C(1) of the Fringe Benefits Tax Assessment Act 1986 ; (e) as a health promotion charity under subsection 123D(1) of the Fringe Benefits Tax Assessment Act 1986 ; (f) as a registered charity covered by table item 1 in subsection 65J(1) of the Fringe Benefits Tax Assessment Act 1986 under subsection 123E(1) of that Act; (g) as exempt from income tax under section 50 ‑ 105 of the Income Tax Assessment Act 1997 ; the * Australian Business Registrar must enter in the * Australian Business Register a statement that the entity is so endorsed for a specified period. Note 1: An entry (or lack of entry) of a statement required by this section does not affect concessions available to the entity under the Act for the purposes of which it is endorsed. Note 2: For entities and government entities that are endorsed under section 30 ‑ 120 of the Income Tax Assessment Act 1997 , see section 30 ‑ 229 of that Act. (2) The * Australian Business Registrar may remove the statement from the * Australian Business Register after the end of the period. (2A) If the endorsed entity is also registered under the Australian Charities and Not ‑ for ‑ profits Commission Act 2012 as an entity of a particular type or subtype, the * Australian Business Registrar must also enter in the * Australian Business Register: (a) a statement that the entity is so registered; and (b) a statement as to the date of effect of the registration. (2B) The * Australian Business Registrar may remove the statements from the * Australian Business Register if the registration is revoked under the Australian Charities and Not ‑ for ‑ profits Commission Act 2012 . (3) The * Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the * Australian Business Register under this section is true. For this purpose, the Registrar may: (a) change the statement; or (b) remove the statement from the Register if the statement is not true; or (c) remove the statement from the Register and enter another statement in the Register under this section. (4) Making, changing or removing an entry in the * Australian Business Register as required or permitted by this section does not contravene section 355 ‑ 25 or 355 ‑ 155.

Amendment history: Inserted by No 95 of 2004, effective sch 10 (item 40): repealed before commencing (s 2(1) item 8) sch 10 (items 41, 44(2), (3), 45): 1 July 2005 (s 2(1) item 8) | Amended by No 145 of 2010, effective sch 1, sch 2 (items 96 ‑ 117, 124, 125), sch 3 (items 16 ‑ 19): 17 Dec 2010 | Amended by No 41 of 2011, effective sch 5 (items 10 ‑ 14, 21 ‑ 23): 28 June 2011 sch 5 (item 24): 1 July 2011 ( see s 2(1)) sch 5 (items 34, 35, 146, 147, 168 ‑ 172, 401 ‑ 411, 421, 422): Royal Assent | Amended by No 12 of 2012, effective sch 6 (items 27 ‑ 29): 22 Dec 1999 (s 2(1) item 11) sch 6 (items 84 ‑ 93, 186, 187, 191, 192, 212, 213, 218, 241 ‑ 246, 248 ‑ 251): 21 Mar 2012 (s 2(1) items 14, 31) sch 6 (item 182): 3 Oct 2008 (s 2(1) item 30) | Amended by No 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 124 of 2013, effective sch 1 (items 1 ‑ 36, 45 ‑ 49), sch 5 (items 1 ‑ 6, 8): 29 June 2013 (s 2(1) items 2, 10) sch 11 (items 26, 27): 30 June 2013 (s 2(1) item 17)

s 426-100 — What this Subdivision is about

This Subdivision deals with types of philanthropic trust funds known as public ancillary funds , private ancillary funds and community charity trusts . The Minister must make guidelines determining when such trust funds are entitled to be endorsed as deductible gift recipients. This Subdivision also provides for: (a) penalties for trustees who fail to comply with the applicable trust fund guidelines, and the liability of directors of trustees to pay those penalties in certain circumstances; and (b) powers for the Commissioner to suspend or remove trustees who breach their obligations. Table of sections Public ancillary funds 426 ‑ 102 Public ancillary funds 426 ‑ 103 Public ancillary fund guidelines 426 ‑ 104 Australian Business Register must show public ancillary fund status Private ancillary funds 426 ‑ 105 Private ancillary funds 426 ‑ 110 Private ancillary fund guidelines 426 ‑ 115 Australian Business Register must show private ancillary fund status Community charity trusts 426 ‑ 117 Community charity trusts 426 ‑ 118 Community charity trust guidelines 426 ‑ 119 Australian Business Register must show community charity trust status Administrative penalties 426 ‑ 120 Administrative penalties for trustees of ancillary funds Suspension and removal of trustees 426 ‑ 125 Suspension or removal of trustees 426 ‑ 130 Commissioner to appoint acting trustee in cases of suspension or removal 426 ‑ 135 Terms and conditions of appointment of acting trustee 426 ‑ 140 Termination of appointment of acting trustee 426 ‑ 145 Resignation of acting trustee 426 ‑ 150 Property vesting orders 426 ‑ 155 Powers of acting trustee 426 ‑ 160 Commissioner may give directions to acting trustee 426 ‑ 165 Property vested in acting trustee—former trustees’ obligations relating to books, identification of property and transfer of property Limitation on certain transfers 426 ‑ 170 Limitation on ancillary and community charity trust funds making certain transfers

Amendment history: Inserted 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 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Repealed and substituted by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-102 — Public ancillary funds

(1) A trust is a public ancillary fund if: (a) at least one of the following subparagraphs applies: (i) each trustee of the trust is a * constitutional corporation; (ii) the only trustee of the trust is the Public Trustee of a State or Territory, or each trustee of the trust is prescribed by the regulations for the purposes of this subparagraph; and (b) each trustee of the trust has agreed, in the * approved form given to the Commissioner, to comply with the rules in the * public ancillary fund guidelines, as in force from time to time; and (c) none of the trustees has revoked that agreement in accordance with subsection (2). (2) A trustee may revoke an agreement mentioned in paragraph (1)(b) only by giving the revocation to the Commissioner in the * approved form. (3) Sections 426 ‑ 125 to 426 ‑ 165 do not apply to a * public ancillary fund if subparagraph (1)(a)(ii) of this section applies to the fund.

Amendment history: Inserted by No 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Amended by No 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 426-103 — Public ancillary fund guidelines

The Minister must, by legislative instrument, formulate guidelines (the public ancillary fund guidelines ) setting out: (a) rules that * public ancillary funds and their trustees must comply with if the funds are to be, or are to remain, endorsed as * deductible gift recipients; and (b) the amount of the administrative penalty, or how to work out the amount of the administrative penalty, under subsection 426 ‑ 120(1) in relation to public ancillary funds.

Amendment history: Inserted by No 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012

s 426-104 — Australian Business Register must show public ancillary fund status

(1) If a * public ancillary fund has an * ABN, the * Australian Business Registrar must enter in the * Australian Business Register in relation to the fund a statement that it is a public ancillary fund. Note 1: An entry (or lack of entry) of a statement required by this section does not affect whether a trust is a public ancillary fund. Note 2: The Australian Business Register will also show if a public ancillary fund is endorsed as a deductible gift recipient: see section 30 ‑ 229 of the Income Tax Assessment Act 1997 . (2) The * Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the * Australian Business Register under this section is true. For this purpose, the Registrar may: (a) change the statement; or (b) remove the statement from the Register if the statement is not true.

Amendment history: Inserted by No 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Amended by No 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012

s 426-105 — Private ancillary funds

(1) A trust is a private ancillary fund if: (a) each trustee of the trust is a * constitutional corporation; and (b) each trustee has agreed, in the * approved form given to the Commissioner, to comply with the rules in the * private ancillary fund guidelines, as in force from time to time; and (c) none of the trustees has revoked that agreement in accordance with subsection (2). (2) A trustee may revoke an agreement mentioned in paragraph (1)(b) only by giving the revocation to the Commissioner in the * approved form.

Amendment history: Inserted 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 426-110 — Private ancillary fund guidelines

The Minister must, by legislative instrument, formulate guidelines (the private ancillary fund guidelines ) setting out: (a) rules that * private ancillary funds and their trustees must comply with if the funds are to be, or are to remain, endorsed as * deductible gift recipients; and (b) the amount of the administrative penalty, or how to work out the amount of the administrative penalty, under subsection 426 ‑ 120(1) in relation to private ancillary funds.

Amendment history: Inserted 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 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012

s 426-115 — Australian Business Register must show private ancillary fund status

(1) If a * private ancillary fund has an * ABN, the * Australian Business Registrar must enter in the * Australian Business Register in relation to the fund a statement that it is a private ancillary fund. Note 1: An entry (or lack of entry) of a statement required by this section does not affect whether a trust is a private ancillary fund. Note 2: The Australian Business Register will also show if a private ancillary fund is endorsed as a deductible gift recipient: see section 30 ‑ 229 of the Income Tax Assessment Act 1997 . (2) The * Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the * Australian Business Register under this section is true. For this purpose, the Registrar may: (a) change the statement; or (b) remove the statement from the Register if the statement is not true.

Amendment history: Inserted 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 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 426-117 — Community charity trusts

(1) A trust is a community charity trust if: (a) the trust is specified in a declaration in force under subsection (3); and (b) each trustee of the trust is a * constitutional corporation; and (c) each trustee has agreed, in the * approved form given to the Commissioner, to comply with the rules in the * community charity trust guidelines, as in force from time to time; and (d) none of the trustees has revoked that agreement in accordance with subsection (2). (2) A trustee may revoke an agreement mentioned in paragraph (1)(c) only by giving the revocation to the Commissioner in the * approved form. (3) The Minister may, by legislative instrument, declare one or more trusts for the purposes of paragraph (1)(a).

Amendment history: Inserted by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-118 — Community charity trust guidelines

The Minister must, by legislative instrument, formulate guidelines (the community charity trust guidelines ) setting out: (a) rules that * community charity trusts and their trustees must comply with if the trusts are to be, or are to remain, endorsed as * deductible gift recipients; and (b) the amount of the administrative penalty, or how to work out the amount of the administrative penalty, under subsection 426 ‑ 120(1) in relation to community charity trusts.

Amendment history: Inserted by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-119 — Australian Business Register must show community charity trust status

(1) If a * community charity trust has an * ABN, the * Australian Business Registrar must enter in the * Australian Business Register in relation to the trust a statement that it is a community charity trust. Note 1: An entry (or lack of entry) of a statement required by this section does not affect whether a trust is a community charity trust. Note 2: The Australian Business Register will also show if a community charity trust is endorsed as a deductible gift recipient: see section 30 ‑ 229 of the Income Tax Assessment Act 1997 . (2) The * Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the * Australian Business Register under this section is true. For this purpose, the Registrar may: (a) change the statement; or (b) remove the statement from the Register if the statement is not true.

Amendment history: Inserted by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-120 — Administrative penalties for trustees of ancillary and community charity trust funds

Administrative penalty (1) The persons mentioned in subsection (2) are jointly and severally liable to an administrative penalty if: (a) a trustee of an * ancillary or community charity trust fund holds the fund out as being endorsed, entitled to be endorsed, or entitled to remain endorsed, as a * deductible gift recipient; and (b) the fund is not so endorsed or entitled. Note: The Commissioner is required to give written notice of the penalty (see section 298 ‑ 10). (2) The persons are: (a) each person who is a trustee of the fund; and (b) each director of each * constitutional corporation that is a trustee of the fund, if: (i) any of the penalty cannot reasonably be recovered from the constitutional corporation; and (ii) the constitutional corporation is neither a licensed trustee company (within the meaning of the Corporations Act 2001 ) nor the Public Trustee of a State or Territory. Note: A person mentioned in paragraph (2)(a) may, in certain circumstances, not be a constitutional corporation: see item 28 of Schedule 2 to the Tax Laws Amendment (2009 Measures No. 4) Act 2009 (former prescribed private funds). (3) The amount of the penalty is: (a) the amount specified in the * applicable trust fund guidelines for the purposes of subsection (1); or (b) the amount worked out in accordance with the method specified in the applicable trust fund guidelines for the purposes of subsection (1). The guidelines may specify different penalties or methods for different circumstances. (4) The penalty must not be reimbursed from the fund. Note: Division 298 in this Schedule contains machinery provisions for administrative penalties. Defences for directors (5) Paragraph (2)(b) does not apply to a director if: (a) the director was not aware of the holding out mentioned in paragraph (1)(a) and it would not have been reasonable to expect the director to have been aware of that holding out; or (b) the director took all reasonable steps to ensure that the holding out mentioned in that paragraph did not occur; or (c) there were no such steps that the director could have taken. (6) In determining what is reasonable for the purposes of paragraph (5)(a), (b) or (c), have regard to all relevant circumstances. (7) A person who wishes to rely on subsection (5) bears an evidential burden in relation to the matters in that subsection. Power of courts to grant relief (8) Section 1318 of the Corporations Act 2001 (power of Court to grant relief in case of breach of director’s duty) does not apply to a liability of a director under this section.

Amendment history: Inserted 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 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Amended by No 76 of 2023, effective sch 2 (items 727–737): 20 Oct 2023 (s 2(1) item 2) sch 6 (items 39, 40): 21 Sept 2023 (s 2(1) item 22) sch 6 (items 43, 44): 1 Oct 2023 (s 2(1) item 23) | Amended by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-125 — Suspension or removal of trustees

Suspension (1) The Commissioner may suspend all of the trustees of an * ancillary or community charity trust fund if the Commissioner is satisfied that the fund, or any of the trustees of the fund, have breached: (a) the * applicable trust fund guidelines; or (b) any other * Australian law. (2) The suspension of a trustee: (a) starts when the Commissioner gives the trustee notice of the suspension under subsection (3); and (b) ends at the time specified in the notice. (3) If the Commissioner decides to suspend a trustee under this section, the Commissioner must give to the trustee a written notice: (a) setting out the decision; and (b) giving the reasons for the decision; and (c) setting out the time the suspension ends. Extension of suspensions (4) The Commissioner may change the time the suspension of a trustee ends. (5) If the Commissioner decides to change the time the suspension of a trustee ends under this section, the Commissioner must give to the trustee a written notice: (a) setting out the decision; and (b) giving the reasons for the decision; and (c) setting out the new time the suspension ends. Removal (6) The Commissioner may remove all of the trustees of an * ancillary or community charity trust fund if the Commissioner is satisfied that the fund, or any of the trustees of the fund, have breached: (a) the * applicable trust fund guidelines; or (b) any other * Australian law. (7) If the Commissioner decides to remove a trustee under this section, the Commissioner must give to the trustee a written notice: (a) setting out the decision; and (b) giving the reasons for the decision. Review of decisions under this section (8) A trustee who is dissatisfied with any of the following decisions under this section may object in the manner set out in Part IVC of this Act: (a) a decision to suspend the trustee; (b) a decision to change the time a suspension of the trustee ends; (c) a decision to remove the trustee.

Amendment history: Inserted 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 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Amended by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-130 — Commissioner to appoint acting trustee in cases of suspension or removal

Appointment of acting trustee (1) If the Commissioner suspends all of the trustees of an * ancillary or community charity trust fund under section 426 ‑ 125, the Commissioner must appoint a single entity to act as the trustee (the acting trustee ) of the fund during the period of the suspension. (2) If the Commissioner removes all of the trustees of an * ancillary or community charity trust fund under section 426 ‑ 125, the Commissioner must appoint a single entity to act as the trustee (the acting trustee ) of the fund until all of the vacancies in the position of trustee are filled. Acting trustee need not be constitutional corporation (3) An acting trustee need not be a * constitutional corporation, and may be the Commissioner. (4) An entity that is not a * constitutional corporation may not act as trustee under this section for longer than 6 months. Acting trustee must have agreed to comply with guidelines (5) An entity may only be appointed as acting trustee if the entity has agreed, in accordance with paragraph 426 ‑ 102(1)(b), 426 ‑ 105(1)(b) or 426 ‑ 117(1)(c), to comply with the rules in the * applicable trust fund guidelines as in force from time to time.

Amendment history: Inserted 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 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Amended by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-135 — Terms and conditions of appointment of acting trustee

(1) The Commissioner may determine the terms and conditions of the appointment of the acting trustee, including fees. The determination has effect despite anything in: (a) any * Australian law other than this section; or (b) the * ancillary or community charity trust fund’s governing rules. (2) Without limiting subsection (1), the Commissioner may make a determination under that subsection to the effect that the acting trustee’s fees are to be paid out of the corpus of the * ancillary or community charity trust fund.

Amendment history: Inserted 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 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Amended by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-140 — Termination of appointment of acting trustee

The Commissioner may terminate the appointment of the acting trustee at any time.

Amendment history: Inserted 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 426-145 — Resignation of acting trustee

(1) The acting trustee may resign by writing given to the Commissioner. (2) The resignation does not take effect until the end of the seventh day after the day on which it was given to the Commissioner.

Amendment history: Inserted 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 426-150 — Property vesting orders

(1) If the Commissioner appoints an acting trustee, the Commissioner must make a written order vesting the property of the * ancillary or community charity trust fund in the acting trustee. (2) If the appointment ends, the Commissioner must make a written order vesting the property of the fund in the new acting trustee, the previously suspended trustee or trustees or the new actual trustee or trustees (whichever is applicable). (3) If the Commissioner makes an order under this section vesting property of an * ancillary or community charity trust fund in an entity or entities, then, subject to subsection (4), the property immediately vests in the entity or entities by force of this section. (4) If: (a) the property is of a kind whose transfer or transmission may be registered under an * Australian law; and (b) that law enables the registration of such an order, or enables the entity or entities to be registered as the owner of that property; the property does not vest in the entity or entities until the requirements of the law referred to in paragraph (a) have been complied with.

Amendment history: Inserted 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 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Amended by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-155 — Powers of acting trustee

Subject to section 426 ‑ 150: (a) the acting trustee has and may exercise all the rights, title and powers, and must perform all the functions and duties, of the original trustee or trustees; and (b) the * ancillary or community charity trust fund’s governing rules and every * Australian law apply in relation to the acting trustee as if the acting trustee were the trustee of the fund.

Amendment history: Inserted 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 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Amended by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-160 — Commissioner may give directions to acting trustee

(1) The Commissioner may give the acting trustee a written notice directing the acting trustee to do, or not to do, one or more specified acts or things in relation to the * ancillary or community charity trust fund. (2) The acting trustee commits an offence if: (a) the acting trustee engages in conduct (within the meaning of subsection 2(1) of this Act); and (b) that engagement in conduct contravenes a notice given to the acting trustee under subsection (1). Penalty: 100 penalty units. (3) This section does not affect the validity of a transaction entered into in contravention of a notice given under subsection (1).

Amendment history: Inserted 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 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Amended by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-165 — Property vested in acting trustee—former trustees’ obligations relating to books, identification of property and transfer of property

Books (1) An entity commits an offence if: (a) the Commissioner makes an order under subsection 426 ‑ 150(1) or (2) vesting the property of an * ancillary or community charity trust fund in an acting trustee; and (b) just before the Commissioner made the order, the property was vested in: (i) the entity (the former trustee ); or (ii) 2 or more entities (the former trustees ), including the entity; and (c) the former trustee or former trustees do not, within 14 days of the Commissioner making the order, give the acting trustee all books (within the meaning of the Corporations Act 2001 ) relating to the fund’s affairs that are in the former trustee’s or former trustees’ possession, custody or control. Penalty: 50 penalty units. Identification of property and transfer of property (2) Subsections (3) to (5) apply if: (a) the property of an * ancillary or community charity trust fund is vested in an entity (the former trustee ) or entities (the former trustees ); and (b) the Commissioner makes an order under subsection 426 ‑ 150(1) or (2) vesting the property in an acting trustee. (3) The acting trustee may, by notice in writing to the former trustee or former trustees, require the former trustee or former trustees, so far as the former trustee or former trustees can do so: (a) to identify property of the fund; and (b) to explain how the former trustee or former trustees have kept account of that property. (4) The acting trustee may, by notice in writing to the former trustee or former trustees, require the former trustee or former trustees to take specified action that is necessary to bring about a transfer of specified property of the fund to the acting trustee. (5) The former trustee, or each of the former trustees, commits an offence if: (a) the acting trustee gives the former trustee or former trustees a notice under subsection (3) or (4); and (b) the former trustee or former trustees do not, within 28 days of the notice being given, comply with the requirement in the notice. Penalty: 50 penalty units. Strict liability (6) Subsections (1) and (5) are offences of strict liability. Note: For strict liability, see section 6.1 of the Criminal Code .

Amendment history: Inserted 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 56 of 2010, effective s 4(2), sch 3 (items 9, 10(1), (5)), sch 5 (items 191 ‑ 193), sch 6 (items 12 ‑ 14, 27 ‑ 36, 44 ‑ 53, 110, 111, 116, 159, 160): 3 June 2010 (s 2(1) items 1, 7, 11, 15, 20, 23) sch 1 (item 8): 17 Dec 2010 (s 2(1) item 4) sch 2 (items 3, 4), sch 6 (items 58 ‑ 97, 101 ‑ 105): 4 June 2010 (s 2(1) items 6, 16, 17) | Amended by No 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Amended by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-170 — Limitation on ancillary and community charity trust funds making certain transfers

(1) An * ancillary fund must not provide money, property or benefits to another ancillary fund unless permitted to do so by the * public ancillary fund guidelines or the * private ancillary fund guidelines (whichever are applicable) for the first ‑ mentioned fund. (2) A * community charity trust must not provide money, property or benefits to: (a) another community charity trust; or (b) an * ancillary fund; or (c) a * community charity corporation; unless permitted to do so by the * community charity trust guidelines.

Amendment history: Inserted by No 147 of 2011, effective sch 3, sch 5 (items 10 ‑ 16), sch 8 (item 43): Royal Assent sch 8 (items 10 ‑ 35, 37, 39, 40): 1 Jan 2012 sch 8 (item 36): 1 July 2012 | Repealed and substituted by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-175 — What this Subdivision is about

This Subdivision deals with philanthropic companies known as community charity corporations . The Minister must make guidelines determining when community charity corporations are entitled to be endorsed as deductible gift recipients. This Subdivision also provides for penalties for failures to comply with the guidelines. Table of sections Community charity corporations 426 ‑ 180 Community charity corporations 426 ‑ 185 Community charity corporation guidelines 426 ‑ 190 Australian Business Register must show community charity corporation status Administrative penalties 426 ‑ 195 Administrative penalties for community charity corporations Limitation on certain transfers 426 ‑ 200 Limitation on community charity corporations making certain transfers

Amendment history: Inserted by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-180 — Community charity corporations

(1) A company is a community charity corporation if: (a) the company is: (i) a * constitutional corporation; or (ii) a body corporate that is not a constitutional corporation; and (b) the company is specified in a declaration in force under subsection (3); and (c) each director of the company has agreed, in the * approved form given to the Commissioner, to comply with the rules in the * community charity corporation guidelines, as in force from time to time; and (d) none of the directors of the company has revoked that agreement in accordance with subsection (2). (2) A director may revoke an agreement mentioned in paragraph (1)(c) only by giving the revocation to the Commissioner in the * approved form. (3) The Minister may, by legislative instrument, declare one or more companies for the purposes of paragraph (1)(b).

Amendment history: Inserted by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-185 — Community charity corporation guidelines

The Minister must, by legislative instrument, formulate guidelines (the community charity corporation guidelines ) setting out: (a) rules that * community charity corporations and their directors must comply with if the corporations are to be, or are to remain, endorsed as * deductible gift recipients; and (b) the amount of the administrative penalty, or how to work out the amount of the administrative penalty, under subsection 426 ‑ 195(1) in relation to community charity corporations.

Amendment history: Inserted by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-190 — Australian Business Register must show community charity corporation status

(1) If a * community charity corporation has an * ABN, the * Australian Business Registrar must enter in the * Australian Business Register in relation to the corporation a statement that it is a community charity corporation. Note 1: An entry (or lack of entry) of a statement required by this section does not affect whether a company is a community charity corporation. Note 2: The Australian Business Register will also show if a community charity corporation is endorsed as a deductible gift recipient: see section 30 ‑ 229 of the Income Tax Assessment Act 1997 . (2) The * Australian Business Registrar must take reasonable steps to ensure that a statement appearing in the * Australian Business Register under this section is true. For this purpose, the Registrar may: (a) change the statement; or (b) remove the statement from the Register if the statement is not true.

Amendment history: Inserted by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-195 — Administrative penalties for community charity corporations

Administrative penalty (1) All of the directors of a * community charity corporation are jointly and severally liable to an administrative penalty if: (a) the corporation, or a director of the corporation, holds out that the corporation is endorsed as a * deductible gift recipient and the corporation is not so endorsed; or (b) the corporation, or a director of the corporation, holds out that the corporation is entitled to remain endorsed as a deductible gift recipient and the corporation is not so entitled; or (c) the corporation, or a director of the corporation, holds out that the corporation will be endorsed, as a deductible gift recipient, at a particular time and the corporation is not so endorsed at that time. Note: The Commissioner is required to give written notice of the penalty (see section 298 ‑ 10). (2) The amount of the penalty is: (a) the amount specified in the * community charity corporation guidelines for the purposes of subsection (1); or (b) the amount worked out in accordance with the method specified in the community charity corporation guidelines for the purposes of subsection (1). The guidelines may specify different penalties or methods for different circumstances. (3) A director who is liable to the penalty must not be reimbursed the penalty from the corporation. Note: Division 298 in this Schedule contains machinery provisions for administrative penalties. Defences for directors (4) Subsection (1) does not apply to a director if: (a) the director was not aware of the holding out mentioned in paragraph (1)(a), (b) or (c) (whichever applicable) and it would not have been reasonable to expect the director to have been aware of that holding out; or (b) the director took all reasonable steps to ensure that the holding out mentioned in that paragraph did not occur; or (c) there were no such steps that the director could have taken. (5) In determining what is reasonable for the purposes of paragraph (4)(a), (b) or (c), have regard to all relevant circumstances. (6) A person who wishes to rely on subsection (4) bears an evidential burden in relation to the matters in that subsection. Power of courts to grant relief (7) Section 1318 of the Corporations Act 2001 (power of Court to grant relief in case of breach of director’s duty) does not apply to a liability of a director under this section.

Amendment history: Inserted by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 426-200 — Limitation on community charity corporations making certain transfers

A * community charity corporation must not provide money, property or benefits to: (a) another community charity corporation; or (b) an * ancillary fund; or (c) a * community charity trust; unless permitted to do so by the * community charity corporation guidelines.

Amendment history: Inserted by No 52 of 2024, effective sch 3 (items 6 ‑ 34): 29 June 2024 (s 2(1) item 3)

s 444-1 — What this Division is about

This Division imposes onto other entities the liabilities of unincorporated associations or bodies, companies, partnerships, superannuation funds, incapacitated entities, trusts and various indirect tax specific entities.

Amendment history: Inserted 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 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)

s 444-5 — Unincorporated associations and bodies

(1) Obligations that would be imposed under this Schedule or an * indirect tax law on an unincorporated association or body of entities are imposed on each member of the committee of management of the association or body, but may be discharged by any of those members. (2) Any offence against this Schedule or an * indirect tax law that is committed by the association or body is taken to have been committed by each member of its committee of management. (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity: (a) did not aid, abet, counsel or procure the relevant act or omission; and (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity). Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code . Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code . (4) A reference in this section to an obligation imposed under, or an offence against, this Schedule does not include an obligation imposed under, or an offence against, the * Minimum Tax law. Note: See Subdivision 128 ‑ B in relation to such obligations and offences.

Amendment history: Inserted 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)) | Repealed and substituted 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 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 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 134 of 2024, effective sch 1 (items 32 ‑ 64, 68, 69): 11 Dec 2024 (s 2(1) item 1)

s 444-10 — Public officers of companies

(1) The individual who is the public officer of a company for the purposes of the Income Tax Assessment Act 1936 is also the public officer of the company for the purposes of an * indirect tax law. The public officer’s address for service under that Act is also the public officer’s address for service for the same purposes. (2) The public officer is answerable for doing everything required to be done by the company under an * indirect tax law, and in case of default is liable to the same penalties. (3) A proceeding under an * indirect tax law that is brought against the public officer is taken to have been brought against the company, and the company is liable jointly with the public officer for any penalty imposed on the public officer. (4) Everything done by the public officer that the public officer is required to do in that capacity is taken to have been done by the company. (5) Service of a notice or other document on the public officer or at the public officer’s address for service is sufficient service on the company for the purposes of an * indirect tax law. If at any time there is no public officer, service on an individual who is acting or appears to be acting in the business of the company is sufficient. Note: See section 444 ‑ 15 for alternative ways to give a notice to, or serve a process on, a company (through its officers, attorneys or agents). (6) This section does not, by implication, reduce any of the obligations or liabilities of the company.

Amendment history: Inserted 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)) | Repealed and substituted 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 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 180 of 2012, effective sch 6 (items 30, 31), sch 7: 11 Dec 2012 (s 2) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256)

s 444-15 — Notifying and serving companies

For the purposes of an * indirect tax law, if the Commissioner considers it appropriate, a notice or process may be given to, or served on, a company by giving the notice to, or serving the process on: (a) a director, the secretary or another officer of the company; or (b) an attorney or agent of the company. Note: See subsection 444 ‑ 10(5) for alternative ways to serve a notice or another document on a company (through its public officer or someone else acting or appearing to act for the company).

Amendment history: Inserted 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)) | Repealed and substituted 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 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) | Repealed and substituted by No 180 of 2012, effective sch 6 (items 30, 31), sch 7: 11 Dec 2012 (s 2) | Amended by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256)

s 444-30 — Partnerships

(1) Obligations that are imposed under this Schedule or an * indirect tax law on a partnership are imposed on each partner, but may be discharged by any of the partners. (2) The partners are jointly and severally liable to pay any amount that is payable under this Schedule or an * indirect tax law by the partnership. (3) Any offence against this Schedule or an * indirect tax law that is committed by a partnership is taken to have been committed by each of the partners. (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity: (a) did not aid, abet, counsel or procure the relevant act or omission; and (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity). Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code . Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code . (5) If a civil penalty may be imposed in relation to a contravention of a provision of this Schedule or an * indirect tax law: (a) subsection (3) applies to a contravention of the provision in a corresponding way to the way in which it applies to an offence; and (b) subsection (4) does not apply. (6) A reference in this section to an obligation imposed or an amount payable under, or an offence against, this Schedule does not include an obligation imposed or an amount payable under, or an offence against, the * Minimum Tax law. Note: See Subdivision 128 ‑ B in relation to such obligations, amounts and offences.

Amendment history: Inserted 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 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 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 37 of 2024, effective sch 1 (items 5 ‑ 37), sch 2: 1 July 2024 (s 2(1) item 2) sch 4 (items 1 ‑ 3, 5): 1 June 2024 (s 2(1) item 3) | Amended by No 134 of 2024, effective sch 1 (items 32 ‑ 64, 68, 69): 11 Dec 2024 (s 2(1) item 1)

s 444-50 — Superannuation funds

If a superannuation fund does not have a trustee of the fund, this Schedule applies to the fund as if: (a) the entity that manages the fund were the trustee of the fund; or (b) each of the entities that manage the fund were a trustee of the fund. Note: The trustee of a superannuation fund is taken to be an entity: see subsection 960 ‑ 100(2) of the Income Tax Assessment Act 1997 .

Amendment history: Inserted by No 73 of 2006, effective sch 5 (items 39 ‑ 60, 160 ‑ 165): 1 July 2006 (s 2(1) items 18, 19, 21)

s 444-70 — Representatives of incapacitated entities

(1) If: (a) there are, at the same time, 2 or more * representatives of the same * incapacitated entity; and (b) the representatives were not appointed to act in different capacities as representatives; the representatives are jointly and severally liable to pay any amount that is payable under an * indirect tax law by any of the representatives in relation to that same incapacitated entity. (2) If: (a) there are, at the same time, 2 or more * representatives of the same * incapacitated entity; and (b) the representatives were not appointed to act in different capacities as representatives; any offence against an * indirect tax law that is committed by one of the representatives is taken to have been committed by each of the representatives. (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity: (a) did not aid, abet, counsel or procure the relevant act or omission; and (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity). Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code . Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code .

Amendment history: Inserted 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 118 of 2009, effective sch 1 (items 47 ‑ 49, 51(2), 53, 54), sch 2: 4 Dec 2009 (s 2(1) items 4 ‑ 6) | 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 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256)

s 444-80 — GST joint ventures

Joint and several liability (1) The * participants in a * GST joint venture are jointly and severally liable to pay any amount (an indirect tax amount ) that is payable under an * indirect tax law by the * joint venture operator for the joint venture, to the extent that the amount relates to the joint venture. Indirect tax sharing agreements (1A) Despite subsection (1), if: (a) before the * joint venture operator for the joint venture is required to give to the Commissioner a * GST return for a * tax period, an agreement (the indirect tax sharing agreement ) has been entered into between: (i) the joint venture operator; and (ii) one or more * participants in the joint venture (the contributing participant ) (other than the joint venture operator); and (b) a particular amount (the contribution amount ) could be determined under the indirect tax sharing agreement for each contributing participant in relation to that tax period; and (c) the contribution amounts for each of the contributing participants under the indirect tax sharing agreement represent a reasonable allocation among: (i) the joint venture operator; and (ii) the contributing participants; of the total amount payable, under * indirect tax laws, for which the participants in the joint venture would be jointly or severally liable under subsection (1) in relation to that tax period; then: (d) if the contributing participant leaves the joint venture before the joint venture operator for the joint venture is required to give to the Commissioner a GST return for that tax period, and subsection (1B) applies—the contributing participant is not liable under subsection (1) in relation to an indirect tax amount relating to that tax period; or (e) otherwise—the contributing participant’s liability under subsection (1) in relation to that tax period is not to exceed that contribution amount. (1B) This subsection applies if: (a) leaving the joint venture was not part of an arrangement, a purpose of which was to prejudice the recovery by the Commissioner of the indirect tax amount; and (b) before the day on which the * joint venture operator is required to give to the Commissioner a * GST return for that tax period, the contributing participant pays to the joint venture operator: (i) the contribution amount relating to that tax period; or (ii) if the contribution amount cannot be determined at the time of the payment—an amount that is a reasonable estimate of the contribution amount. (1C) Subsection (1A) does not apply if: (a) the indirect tax sharing agreement was entered into as part of an arrangement; and (b) a purpose of the arrangement was to prejudice the recovery by the Commissioner of the indirect tax amount. (1D) Subsection (1A) does not apply if: (a) the Commissioner gives the * joint venture operator of the joint venture written notice under this subsection in relation to the indirect tax sharing agreement (whether before, when or after an indirect tax amount to which the agreement relates becomes payable); and (b) the notice requires the joint venture operator to give the Commissioner a copy of the agreement in the * approved form within 14 days after the notice is given; and (c) the Commissioner does not receive a copy of the agreement by the time required. (1E) Subsection (1A) does not apply if, apart from this subsection, the requirements of subsection (1A) would be satisfied in relation to 2 or more agreements: (a) that were entered into by the * joint venture operator; and (b) that relate to the same tax period. Criminal liability of participants in GST joint ventures (2) Any offence against an * indirect tax law that: (a) is committed by the * joint venture operator for a * GST joint venture; and (b) relates to the joint venture; is taken to have been committed by each of the * participants in the joint venture. (3) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (2), it is a defence if the entity proves that the entity: (a) did not aid, abet, counsel or procure the relevant act or omission; and (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity). Note 1: The defence in subsection (3) does not apply in relation to offences under Part 2.4 of the Criminal Code . Note 2: A defendant bears a legal burden in relation to the matters in subsection (3): see section 13.4 of the Criminal Code .

Amendment history: Inserted 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 74 of 2010, effective sch 1 (items 41, 42, 45, 56 ‑ 63): Royal Assent sch 2 (items 13 ‑ 46): 1 July 2010

s 444-85 — Non ‑ profit sub ‑ entities

(1) Obligations that would be imposed under the * GST law or the * fuel tax law on a * non ‑ profit sub ‑ entity are imposed on each entity who is responsible, to entities or bodies outside the sub ‑ entity, for the management of the sub ‑ entity, but may be discharged by any entity who is so responsible. (2) The entities who are so responsible in respect of the sub ‑ entity are jointly and severally liable to pay any amount that is payable under the * GST law or the * fuel tax law by the sub ‑ entity. (3) Any offence against the * GST law or the * fuel tax law that is committed by the sub ‑ entity is taken to have been committed by each entity who is responsible, to entities or bodies outside the sub ‑ entity, for the management of the sub ‑ entity. (4) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (3), it is a defence if the entity proves that the entity: (a) did not aid, abet, counsel or procure the relevant act or omission; and (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity). Note 1: The defence in subsection (4) does not apply in relation to offences under Part 2.4 of the Criminal Code . Note 2: A defendant bears a legal burden in relation to the matters in subsection (4): see section 13.4 of the Criminal Code .

Amendment history: Inserted by No 73 of 2006, effective sch 5 (items 39 ‑ 60, 160 ‑ 165): 1 July 2006 (s 2(1) items 18, 19, 21)

s 444-90 — GST groups

Joint and several liability (1) The * members of a * GST group are jointly and severally liable to pay any amount (an indirect tax amount ) that is payable under an * indirect tax law by the * representative member for the group. Indirect tax sharing agreements (1A) Despite subsection (1), if: (a) before the * representative member of the group is required to give to the Commissioner a * GST return for a * tax period, an agreement (the indirect tax sharing agreement ) has been entered into between: (i) the representative member; and (ii) one or more other * members of the group (the contributing member ); and (b) a particular amount (the contribution amount ) could be determined under the indirect tax sharing agreement for each contributing member in relation to that tax period; and (c) the contribution amounts for each of the contributing members under the indirect tax sharing agreement represent a reasonable allocation among: (i) the representative member; and (ii) the contributing members; of the total amount payable, under * indirect tax laws, for which the members of the group would be jointly or severally liable under subsection (1) in relation to that tax period; then: (d) if the contributing member leaves the group before the representative member of the group is required to give to the Commissioner a GST return for that tax period, and subsection (1B) applies—the contributing member is not liable under subsection (1) in relation to an indirect tax amount relating to that tax period; or (e) otherwise—the contributing member’s liability under subsection (1) in relation to that tax period is not to exceed that contribution amount. (1B) This subsection applies if: (a) leaving the group was not part of an arrangement, a purpose of which was to prejudice the recovery by the Commissioner of the indirect tax amount; and (b) before the day on which the * representative member is required to give to the Commissioner a * GST return for that tax period, the contributing member pays to the representative member: (i) the contribution amount relating to that tax period; or (ii) if the contribution amount cannot be determined at the time of the payment—an amount that is a reasonable estimate of the contribution amount. (1C) Subsection (1A) does not apply if: (a) the indirect tax sharing agreement was entered into as part of an arrangement; and (b) a purpose of the arrangement was to prejudice the recovery by the Commissioner of the indirect tax amount. (1D) Subsection (1A) does not apply if: (a) the Commissioner gives the * representative member of the group written notice under this subsection in relation to the indirect tax sharing agreement (whether before, when or after an indirect tax amount to which the agreement relates becomes payable); and (b) the notice requires the representative member to give the Commissioner a copy of the agreement in the * approved form within 14 days after the notice is given; and (c) the Commissioner does not receive a copy of the agreement by the time required. (1E) Subsection (1A) does not apply if, apart from this subsection, the requirements of subsection (1A) would be satisfied in relation to 2 or more agreements: (a) that were entered into by the * representative member; and (b) that relate to the same tax period. Effect of prohibitions on certain arrangements (2) Subsection (1) does not apply to a * member of a * GST group if an * Australian law has the effect of prohibiting the member from entering into any * arrangement under which the member becomes subject to the liability referred to in that subsection. (3) However, a * member to which subsection (2) applies remains liable for any amount payable under an * indirect tax law by the * representative member for the group, to the extent that the liability arises from an act or omission of the member to which subsection (2) applies. Criminal liability of members of GST groups (4) Any offence against an * indirect tax law that is committed by the * representative member for a * GST group is taken to have been committed by each of the * members of the group. (5) In a prosecution of an entity for an offence that the entity is taken to have committed because of subsection (4), it is a defence if the entity proves that the entity: (a) did not aid, abet, counsel or procure the relevant act or omission; and (b) was not in any way knowingly concerned in, or party to, the relevant act or omission (whether directly or indirectly and whether by any act or omission of the entity). Note 1: The defence in subsection (5) does not apply in relation to offences under Part 2.4 of the Criminal Code . Note 2: A defendant bears a legal burden in relation to the matters in subsection (5): see section 13.4 of the Criminal Code .

Amendment history: Inserted 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 74 of 2010, effective sch 1 (items 41, 42, 45, 56 ‑ 63): Royal Assent sch 2 (items 13 ‑ 46): 1 July 2010

s 444-120 — Joint and several liability for all trustees

(1) If: (a) a trust has more than one trustee; and (b) a civil penalty is imposed in relation to a contravention of a provision of this Schedule or an * indirect tax law on one of those trustees; then all the trustees are jointly and severally liable to pay the amount of the penalty. (2) A reference in this section to a contravention of a provision of this Schedule does not include a contravention of a provision of the * Minimum Tax law. Note: See Subdivision 128 ‑ B in relation to such contraventions.

Amendment history: Inserted 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) | Repealed by No 96 of 2014, effective sch 1 (items 54 ‑ 108, 122 ‑ 124), sch 2 (items 41 ‑ 43): 30 Sept 2014 (s 2(1) item 2, F2014L01256) | Inserted by No 37 of 2024, effective sch 1 (items 5 ‑ 37), sch 2: 1 July 2024 (s 2(1) item 2) sch 4 (items 1 ‑ 3, 5): 1 June 2024 (s 2(1) item 3) | Amended by No 134 of 2024, effective sch 1 (items 32 ‑ 64, 68, 69): 11 Dec 2024 (s 2(1) item 1)

s 446-1 — What this Division is about

A local governing body can resolve that its members are subject to Pay As You Go withholding. This also results in the members being treated as employees for a wide range of other taxation purposes. Table of sections Operative provisions 446 ‑ 5 Requirements for unanimous resolutions by local governing bodies

Amendment history: Inserted by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent

s 446-5 — Requirements for unanimous resolutions by local governing bodies

When section applies (1) This section applies to the following unanimous resolutions made by a * local governing body: (a) a resolution that the remuneration of members of the body be subject to withholding under Part 2 ‑ 5 (about Pay As You Go withholding) ; (b) a resolution cancelling a resolution covered by paragraph (a). When resolution takes effect (2) The resolution must specify a day as the day on which the resolution takes effect. The specified day must be within the 28 ‑ day period beginning on the day after the day on which the resolution was made. Resolution not affected by change in membership of body (3) The resolution continues in force in spite of a change in the membership of the * local governing body. Commissioner to be notified of resolution (4) The * local governing body must give written notice of the resolution to the Commissioner within 7 days after the resolution was made. Eligible local governing bodies to be notified by notifiable instrument (5) If the Commissioner is notified of the resolution, the Commissioner must, by notifiable instrument, publish notice of the making of the resolution. The instrument must also set out: (a) the name of the * local governing body; and (b) the day on which the resolution takes effect. When resolution applies for purposes of affected provisions (6) This table sets out when the resolution applies for the purposes of particular provisions whose operation it affects. When the resolution applies Item If the resolution affects the operation of ... the resolution applies to ... 1 section 12 ‑ 45 amounts that become payable after the day on which the resolution takes effect 2 Subdivision AB of Division 17 of Part III of the Income Tax Assessment Act 1936 (about tax offset for lump sum payments in arrears) * ordinary income * derived, and amounts that become * statutory income, after the day on which the resolution takes effect 3 sections 26 ‑ 30 and 34 ‑ 5 of the Income Tax Assessment Act 1997 (about deductions for relatives’ travel expenses and non ‑ compulsory uniforms) expenditure incurred after the day on which the resolution takes effect 4 Divisions 28 and 900 of the Income Tax Assessment Act 1997 (about car expenses and substantiation) expenses incurred after the day on which the resolution takes effect 5 section 130 ‑ 80 of the Income Tax Assessment Act 1997 (about capital gains tax and employee share trusts) * shares and rights to which a beneficiary becomes absolutely entitled after the day on which the resolution takes effect 6 provisions of the Fringe Benefits Tax Assessment Act 1986 relating to assessments (a) in the case of a loan benefit within the meaning of the Fringe Benefits Tax Assessment Act 1986 —a loan made after the day on which the resolution takes effect; (b) in the case of a housing benefit within the meaning of that Act—the subsistence, after the day on which the resolution takes effect, of the housing right concerned; (c) in the case of a residual benefit within the meaning of that Act that is * provided during a period—so much of the period as occurs after the day on which the resolution takes effect; (d) any other * fringe benefit provided after the day on which the resolution takes effect. 7 Division 4 of Part II of the Income Tax Rates Act 1986 (about pro ‑ rating the tax ‑ free threshold) amounts that become assessable income after the day on which the resolution takes effect 8 the provisions of the Child Support (Registration and Collection) Act 1988 * ordinary income * derived, and amounts that become * statutory income, after the day on which the resolution takes effect 9 section 9 ‑ 20 of the * GST Act (about the meaning of enterprise ) activities, or series of activities, done after the day on which the resolution takes effect 10 Division 111 of the * GST Act (about reimbursement of employees) reimbursements made after the day on which the resolution takes effect

Amendment history: Inserted by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 101 of 2006, effective sch 3, 4: 1 Jan 2008 Remainder: Royal Assent | Amended by No 133 of 2009, effective sch 1 (items 2 ‑ 5, 78 ‑ 82, 86, 87): 14 Dec 2009 sch 3 (items 41 ‑ 45): Royal Assent | Amended by No 12 of 2012, effective sch 6 (items 27 ‑ 29): 22 Dec 1999 (s 2(1) item 11) sch 6 (items 84 ‑ 93, 186, 187, 191, 192, 212, 213, 218, 241 ‑ 246, 248 ‑ 251): 21 Mar 2012 (s 2(1) items 14, 31) sch 6 (item 182): 3 Oct 2008 (s 2(1) item 30) | Amended by No 64 of 2020, effective sch 3 (items 124 ‑ 145): 1 July 2020 (s 2(1) item 5) sch 3 (items 302 ‑ 321, 325, 326): 1 Oct 2020 (s 2(1) item 6)

s 850-100 — Declaration relating to security or intelligence agency

Object (1) The object of this section is to remove the possibility of a conflict arising between Australia’s national security interests and Australia’s taxation laws. Making a declaration (2) The Director ‑ General of Security holding office under the Australian Security Intelligence Organisation Act 1979 may declare that this section applies to one or more specified entities (the Australian Security Intelligence Organisation itself may be specified) in relation to one or more specified transactions. (3) The Director ‑ General of the Australian Secret Intelligence Service ( ASIS ) may declare that this section applies to one or more specified entities (ASIS itself may be specified) in relation to one or more specified transactions. (3A) The Director ‑ General of the Australian Signals Directorate ( ASD ) may declare that this section applies to one or more specified entities (ASD itself may be specified) in relation to one or more specified transactions. (4) A declaration under this section may only be made if the relevant Director ‑ General is satisfied that the making of the declaration is necessary for the proper performance of the functions of: (a) for the Director ‑ General of Security—the Australian Security Intelligence Organisation; or (b) for the Director ‑ General of ASIS—ASIS; or (c) for the Director ‑ General of ASD—ASD. (5) A declaration under this section must be in writing, signed by the relevant Director ‑ General. Note 1: A declaration may specify an entity or transaction by reference to a class of entities or transactions (see subsection 33(3AB) of the Acts Interpretation Act 1901 ). For example, a declaration may specify the subsidiaries of a specified company, or the parties to a specified transaction. Note 2: For variation and revocation, see subsection 33(3) of the Acts Interpretation Act 1901 . (6) A declaration may be made even though: (a) a transaction it specifies has already been entered into or carried out; or (b) an entity it specifies has died or ceased to exist; (whether before or after the commencement of this section). (7) A written document signed by the relevant Director ‑ General purporting to be a declaration is prima facie evidence that this section has been complied with in making the declaration, but this subsection does not affect the performance of the functions of the Inspector ‑ General of Intelligence and Security. Effect of declaration (8) For an entity specified in a declaration in relation to a specified transaction, the transaction is to be disregarded in determining any of the following: (a) the existence or amount of a liability of the entity relating to taxation under any * Commonwealth law, even if the law requires express words to be used to exempt an entity or transaction from liability to taxation under that law; Example: Examples of liabilities covered by paragraph (a) are a liability to GST (despite section 177 ‑ 5 of the GST Act), and amounts required to be paid by Part 2 ‑ 5 in this Schedule (Pay as you go (PAYG) withholding). (b) the existence or amount of any kind of benefit (however the benefit is expressed) relating to taxation under any Commonwealth law; Example: Examples of benefits covered by paragraph (b) are deductions, credits and offsets under the Income Tax Assessment Act 1997 , and input tax credits under the GST Act. (c) the existence or extent of any other obligation (or right) of the entity relating to a liability or benefit of a kind mentioned in paragraph (a) or (b). Example: Examples of obligations covered by paragraph (c) include the following: (a) an obligation to withhold money from a payment; (b) an obligation to lodge a return, or to provide information, to the Commissioner of Taxation; (c) an obligation to become registered under a taxation law. (9) A declaration under this section is not a legislative instrument.

Amendment history: Inserted by No 90 of 2010, effective sch 3, sch 5 (items 4, 5, 7): 29 June 2010 (s 2(1) item 3) | Amended by No 46 of 2011, effective sch 2 (items 1109 ‑ 1111), sch 3 (items 10, 11): 27 Dec 2011 | Amended by No 12 of 2012, effective sch 6 (items 27 ‑ 29): 22 Dec 1999 (s 2(1) item 11) sch 6 (items 84 ‑ 93, 186, 187, 191, 192, 212, 213, 218, 241 ‑ 246, 248 ‑ 251): 21 Mar 2012 (s 2(1) items 14, 31) sch 6 (item 182): 3 Oct 2008 (s 2(1) item 30) | Amended by No 25 of 2018, effective sch 1 (items 91, 92, 100 ‑ 108): 1 July 2018 (s 2(1) item 2)

s 990-5 — Commissioner may combine notices

(1) For the purposes of a * taxation law under which the Commissioner must or may give you a document (however described), that document may be included in or with any other document (however described) that the Commissioner gives you under a taxation law. (2) This section is enacted for the avoidance of doubt. Taxation Administration Act 1953 No. 1, 1953 Compilation No. 225 Compilation date: 1 July 2026 Includes amendments: Act No. 57, 2025 and Act No. 49, 2026 This compilation is in 4 volumes Volume 1: Parts I to V sections 1 to 18 Schedule 1 Chapter 2, Part 2 ‑ 1 to Part 2 ‑ 5 sections 6 ‑ 1 to 21 ‑ 5 Volume 2: Schedule 1 Chapter 2, Part 2 ‑ 10 to Chapter 4, Part 4 ‑ 25 sections 45 ‑ 1 to 298 ‑ 110 Volume 3: Schedule 1 Chapter 4, Part 4 ‑ 30 to Chapter 5, Part 5 ‑ 100 sections 308 ‑ 1 to 990 ‑ 5 Volume 4: Endnotes Each volume has its own contents About this compilation This compilation This is a compilation of the Taxation Administration Act 1953 that shows the text of the law as amended and in force on 1 July 2026 (the compilation date ). The notes at the end of this compilation (the endnotes ) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). Application, saving and transitional provisions If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Presentational changes The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register. Self ‑ repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents

Amendment history: Inserted 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)