Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_143:p13
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 143 (pt 13/24)
Character Range: 1181157–1183761

and
 (d) specify the amount owed by the debtor in Australian currency (calculated as at the day the claim is made); and
 (e) be accompanied by a declaration by the competent authority stating that the claim fulfils the requirements of that agreement.

263‑20  Foreign Revenue Claims Register
 (1) The Commissioner must keep a register called the Foreign Revenue Claims Register (the Register).
 (2) The regulations may make provision in relation to the form in which the Register may be kept.
 (3) The register is not a legislative instrument.

263‑25  Registering claims
  If the Commissioner is satisfied that a *foreign revenue claim has been made in accordance with section 263‑15, the Commissioner must register the claim by entering particulars of it in the Register within 90 days after receiving the claim.

263‑30  When amount is due and payable
 (1) When particulars of a *foreign revenue claim are entered in the Register, the amount owed by the debtor becomes a pecuniary liability to the Commonwealth by the debtor.
Note 1: The amount to be recovered from the debtor will be a primary tax debt for the purposes of Part IIB and the Commissioner may allocate the debt to a running balance account under that Part.
Note 2: For provisions about collection and recovery of the debt, see Part 4‑15.
 (1A) To avoid doubt, the amount owed by the debtor may not be the same as the amount (if any) entered in the Register.
 (2) The amount owed by the debtor becomes due and payable 30 days after notice of the particulars of the *foreign revenue claim is given to the debtor or on a later day specified in the notice.
 (3) If that amount remains unpaid after it is due and payable, the debtor is liable to pay *general interest charge on the unpaid amount for each day in the period that:
 (a) started at the beginning of the day by which the amount was due to be paid; and
 (b) finishes at the end of the last day at the end of which either of the following remains unpaid:
 (i) the amount;
 (ii) general interest charge on any of the amount.

263‑35  Amending the Register etc.
 (1) The Commissioner may, with the agreement of the relevant competent authority, amend the Register to correct an error.
 (2) The Commissioner may, with the agreement of the relevant competent authority:
 (a) remove from the Register the particulars of a *foreign revenue claim; or
 (b) reduce an amount to be recovered from a debtor under the claim.
 (2A) To avoid doubt, the Commissioner may reduce an amount to be recovered from a debtor under paragraph (2)(b) without amending the Register.
 (3) A debtor may, after