Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_10:p2
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 10 (pt 2/54)
Character Range: 1919355–1922177

with in making the declaration, but this subsection does not affect the performance of the functions of the Inspector‑General of Intelligence and Security.

Effect of declaration
 (8) For an entity specified in a declaration in relation to a specified transaction, the transaction is to be disregarded in determining any of the following:
 (a) the existence or amount of a liability of the entity relating to taxation under any *Commonwealth law, even if the law requires express words to be used to exempt an entity or transaction from liability to taxation under that law;
Example: Examples of liabilities covered by paragraph (a) are a liability to GST (despite section 177‑5 of the GST Act), and amounts required to be paid by Part 2‑5 in this Schedule (Pay as you go (PAYG) withholding).
 (b) the existence or amount of any kind of benefit (however the benefit is expressed) relating to taxation under any Commonwealth law;
Example: Examples of benefits covered by paragraph (b) are deductions, credits and offsets under the Income Tax Assessment Act 1997, and input tax credits under the GST Act.
 (c) the existence or extent of any other obligation (or right) of the entity relating to a liability or benefit of a kind mentioned in paragraph (a) or (b).
Example: Examples of obligations covered by paragraph (c) include the following:
(a) an obligation to withhold money from a payment;
(b) an obligation to lodge a return, or to provide information, to the Commissioner of Taxation;
(c) an obligation to become registered under a taxation law.
 (9) A declaration under this section is not a legislative instrument.

Division 990—Miscellaneous

Table of Subdivisions
990‑A Combining notices

Subdivision 990‑A—Combining notices

Table of sections
990‑5 Commissioner may combine notices

990‑5  Commissioner may combine notices
 (1) For the purposes of a *taxation law under which the Commissioner must or may give you a document (however described), that document may be included in or with any other document (however described) that the Commissioner gives you under a taxation law.
 (2) This section is enacted for the avoidance of doubt.

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)