Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_143:p12
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 143 (pt 12/24)
Character Range: 1178535–1181391

(a) a member or a special member of the Australian Federal Police; or
 (b) a member of the police force of a State or Territory; or
 (c) any other person;
to recover:
 (d) the total amount of the *outstanding tax‑related liabilities of a deceased person as determined under section 260‑145 (about unadministered estates); and
 (e) any reasonable costs incurred by the authorised person in recovering that amount;
by seizing and disposing of any property of the deceased person.
 (2) The authorised person may seize and dispose of the property as prescribed by the regulations.

Division 263—Mutual assistance in the administration of foreign tax laws

Table of Subdivisions
263‑A Foreign revenue claims
263‑B Service of documents in Australia on behalf of foreign revenue authorities

Subdivision 263‑A—Foreign revenue claims

Guide to Subdivision 263‑A

263‑5  What this Subdivision is about

      This Subdivision can be activated if there is in force an agreement between Australia and a foreign country or territory that contains an article relating to assistance in collection of foreign tax debts.
      The Commissioner can collect from an entity an amount in respect of a tax debt that the person owes to such a country or territory or take action to conserve assets of the entity.
      The Commissioner is required to remit amounts collected to the foreign country or territory concerned.

Table of sections

Operative provisions
263‑10 Meaning of foreign revenue claim
263‑15 Requirements for foreign revenue claims
263‑20 Foreign Revenue Claims Register
263‑25 Registering claims
263‑30 When amount is due and payable
263‑35 Amending the Register etc.
263‑40 Payment to competent authority

Operative provisions

263‑10  Meaning of foreign revenue claim
  A foreign revenue claim is a claim made to the Commissioner:
 (a) in accordance with an agreement (the international agreement) between Australia and:
 (i) a foreign country or a constituent part of a foreign country; or
 (ii) a foreign territory; and
 (b) for one or both of these purposes:
 (i) the recovery by the Commissioner of an amount from an entity (the debtor) in respect of taxes imposed otherwise than by an *Australian law (including any associated amounts);
 (ii) the conserving of assets for the purposes of a recovery of that kind.

263‑15  Requirements for foreign revenue claims
  A *foreign revenue claim must:
 (a) be made by or on behalf of an entity that is, under the relevant international agreement, the competent authority; and
 (b) be consistent with the provisions of that agreement; and
 (c) be made in the *approved form; 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