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Taxation Administration Regulations 2017
made under the

Taxation Administration Act 1953

Compilation No. 16

Compilation date: 1 January 2025

                Includes amendments: F2024L01610

About this compilation

This compilation

This is a compilation of the Taxation Administration Regulations 2017 that shows the text of the law as amended and in force on 1 January 2025 (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. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

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.

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. For more information on any modifications, see the Register for the compiled law.

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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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
Part 1—Preliminary
1 Name
3 Authority
5 Definitions
Part 2—General administration (not relating to Schedule 1 to the Act)
Division 1—Preliminary
6 Interpretation
Division 2—Prosecutions and offences
7 Certificates—failure to comply with requirements of taxation laws
8 Compliance with taxation law requirements—manner of serving orders
9 Enforcement of orders for payment of amounts to Commissioner
10 Prosecution of prescribed taxation offences—election to have cases tried in Supreme Court
Division 3—Departure from Australia
11 Departure prohibition orders
12 Revocation and variation of departure prohibition orders
13 Departure authorisation certificates
Division 3A—Protection for whistleblowers
13A Eligible recipients of disclosures
13B Authorised recipients of disclosures of confidential information
Division 4—Service of documents
14 Service of documents
15 Preferred address for service
16 Requirement to maintain a preferred address for service
17 Change or withdrawal of preferred address for service
18 Substitute preferred address for service
18A Service in accordance with international agreement
19 Failure to notify change of address
Division 5—Miscellaneous
20 Payments out of Consolidated Revenue Fund—prescribed provisions
21