Contents
- Part I Preliminary
- Part IA Administration
- Part II Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation
- Part IIA The general interest charge
- Part IIB Running balance accounts, application of payments and credits, and related matters
- Part III Prosecutions and offences
- Part IIIA Co-operation between Commonwealth and State taxation authorities
- Part IVA Departure from Australia of certain tax debtors
- Part IVC Taxation objections, reviews and appeals
- Part IVD Protection for whistleblowers
- Part V Miscellaneous
- Schedule 1 Collection and recovery of income tax and other liabilities
Contents
15,771 provisions, too many to show on one page. Open a part or section to read it with its history and connections, or search inside the text.
- Part I · Preliminary
- 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 research and development tax offset
- 3J Functions relating to digital ID systems
- 3K Reporting of information about CMPTI tax offset
- 3L Reporting of information about hydrogen production tax offset
- Part II · Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation
- 4 Commissioner and Second Commissioners of Taxation
- 4A Statutory Agency etc. for purposes of Public Service Act
- 5 Tenure of Commissioner and Second Commissioners
- 5A Remuneration and allowances of Commissioner and Second Commissioners
- 6 Leave of absence
- 6A Resignation
- 6B Acting appointments
- 6C Suspension and removal from office of Commissioner or Second Commissioner
- 6D Powers of Second Commissioner
- 7 Deputy Commissioners of Taxation
- 8 Delegation
- Part IIA · The general interest charge
- 8AAA Overview
- 8AAB When the general interest charge applies
- 8AAC Amount of the general interest charge
- 8AAD What is the general interest charge rate?
- 8AAE When the charge is due and payable
- 8AAF Notification by Commissioner
- 8AAG Remission of the charge
- 8AAGA Rounding of the charge
- 8AAH Judgment for payment of an unpaid amount
- Part IIB · Running balance accounts, application of payments and credits, and related matters
- Part III · Prosecutions and offences
- Note: Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.
- Division 1 Preliminary
- Division 2 Offences
- Division 3 Prosecution of taxation offences
- Division 4 Prescribed taxation offences
- Division 5 Service of summons for prescribed taxation offences
- Division 6 Setting aside etc. of conviction or order on application of Commissioner
- Part IIIA · Co-operation between Commonwealth and State taxation authorities
- Part IVA · Departure from Australia of certain tax debtors
- Part IVC · Taxation objections, reviews and appeals
- Part IVD · Protection for whistleblowers
- 14ZZT Disclosures qualifying for protection under this Part
- 14ZZTA Information disclosed for the purpose of assisting the Tax Practitioners Board
- 14ZZU Eligible whistleblowers
- 14ZZV Eligible recipients
- 14ZZW Confidentiality of whistleblower’s identity
- 14ZZX Disclosure that qualifies for protection not actionable etc.
- 14ZZXA Claims for protection
- 14ZZY Victimisation prohibited
- 14ZZZ Compensation and other remedies—circumstances in which an order may be made
- 14ZZZAA Detriment
- 14ZZZA Compensation and other remedies—orders that may be made
- 14ZZZB Identifying information not to be disclosed etc. to courts or tribunals
- 14ZZZC Costs only if proceedings instituted vexatiously etc.
- 14ZZZD Interaction between civil proceedings and criminal offences
- 14ZZZE Compensation for acquisition of property
- Part V · Miscellaneous
- 15 Appearance by Commissioner etc.
- 15A Certification by Commissioner of copies of, and extracts from, documents
- 15B Recoverable advances
- 15C Recoverable payments
- 15D Reports about recoverable advances and recoverable payments
- 16 Payments out of Consolidated Revenue Fund
- 16A Regulations may provide for methods of payment of tax liabilities etc.
- 16B Certain liabilities to be reduced to nearest multiple of 5 cents
- 17 Powers of taxation officers in relation to references to currency etc.
- 17A Powers of Federal Court and Federal Circuit and Family Court of Australia (Division 2) in respect of taxation matters
- 18 Regulations
- Schedule 1 · Collection and recovery of income tax and other liabilities
Sourced from the Federal Register of Legislation at legislation.gov.au, © Commonwealth of Australia, licensed under CC BY 4.0. Compilations may have been reformatted.