Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_143:p15
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 143 (pt 15/24)
Character Range: 1185988–1188785

can be activated if there is in force an agreement between Australia and a foreign country or foreign territory that deals with service of documents on tax matters.
      If a foreign government agency asks the Commissioner to serve a document relating to foreign taxes on an entity in Australia in accordance with the agreement, the Commissioner may serve the document in the same way as a similar document under an Australian taxation law may be served.

Table of sections

Operative provisions
263‑60 Meaning of foreign service of document request
263‑65 Service of document subject to foreign service of document request

Operative provisions

263‑60  Meaning of foreign service of document request
  A foreign service of document request is a request 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;
  that deals with service of documents on tax matters; and
 (b) by a *foreign government agency; and
 (c) for the service of one or more documents on an entity in Australia in relation to taxes imposed otherwise than by an *Australian law.

263‑65  Service of document subject to foreign service of document request
 (1) If a *foreign service of document request is made to the Commissioner, the Commissioner may serve a document covered by the request in the same way that a similar document under a *taxation law may be served.
 (2) The Commissioner must also serve a translation of the document into English, or a summary of the document in English, if:
 (a) the document is in a language other than English; and
 (b) the Commissioner is satisfied that the entity being served would not understand the language of the document.
 (3) Before serving a translation of the document into English, or a summary of the document in English, the Commissioner must be satisfied that the translation or summary is accurate.

Division 265—Other matters

Table of Subdivisions
265‑A Right of person to seek recovery or contribution
265‑B Application of laws

Subdivision 265‑A—Right of person to seek recovery or contribution

Guide to Subdivision 265‑A

265‑35  What this Subdivision is about

      This Division deals with a person's right to recover from another person an amount paid in discharge of a tax‑related liability if:
         • the person has paid the amount for or on behalf of the other person;
         • the persons are jointly liable to pay the amount.

Table of sections

Operative provisions
265‑40 Right of recovery if another person is liable
265‑45 Right of contribution if persons are jointly liable

Operative provisions

265‑40  Right of recovery if another person is liable
  A person who has paid an amount