Document ID: chunk:federal_register_of_legislation:C2025C00180:front:0:p1
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Taxation Administration Act 1953

No. 1, 1953

Compilation No. 217

Compilation date: 21 February 2025

                Includes amendments: Act No. 14, 2025

This compilation is in 4 volumes

Volume 1: sections 1–18
 Schedule 1 (sections 6‑1 to 21‑5)
Volume 2: Schedule 1 (sections 45‑1 to 298‑110)
Volume 3: Schedule 1 (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 21 February 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If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.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 I—Preliminary
1 Short title
2 Interpretation
2A Application of the Criminal Code
2B Act binds the Crown
3 Application
3AA Schedule 1
Part IA—Administration
3A General administration of Act
3B Annual report
3C Reporting of information about corporate tax entity with reported total income of $100 million or more
3CA Reporting of information by corporate country by country reporting entities
3D Publication of information by certain country by country reporting entities
3DA Publication of information by certain country by country reporting entities—information to be published
3DB Publication of information by certain country by country reporting entities—corrections and exemptions etc.
3E Reporting of information about entity with PRRT payable
3F Reporting of information about junior minerals exploration incentive offset
3G Electronic invoicing
3H Reporting of information about