Commonwealth Consolidated Regulations

TAXATION ADMINISTRATION REGULATIONS 1976

- made under the Taxation Administration Act 1953

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.      Name of Regulations [see Note 1]  
   2.      Definitions  
   3.      Approval of ADIs  
   3A.     Prescribed Royal Commissions (Act s 2, definition of eligible Royal Commission)  
   5.      Certificates -- failure to comply with requirements of taxation laws  
   6.      Manner of serving orders (Act s 8G)  
   7.      Certificates (Act s 8ZG)  
   8.      Election to have cases tried in Supreme Court  
   9.      Giving notice  
   10.     Address for service -- tax clearance certificates  

   PART 2--EXPENSES AND CERTIFICATES

   11.     Expenses for certain attendances (Act s 14I and s 353-10 of Schedule 1)  
   12.     Certificates of failure to give information  

   PART 2A--SERVICE OF DOCUMENTS IN GENERAL

   12A.    Preferred address for service  
   12B.    Change or withdrawal of preferred address for service  
   12C.    Requirement to maintain a preferred address for service  
   12D.    Substitute preferred address for service  
   12E.    Failure to notify change of address  
   12F.    Service of documents  

   PART 3--FORM AND SERVICE OF CERTAIN DOCUMENTS

   13.     Departure prohibition orders (Act s 14S)  
   14.     Service of notification (Act s 14T)  
   15.     Service of copies of departure authorisation certificates (Act s 14U)  

   PART 4--PAYMENTS

   17.     Prescribed provisions (Act s 16)  
   18.     Payment of tax-related liabilities  
   19.     When receipts are to be given  
   20.     Information about tax-related liabilities  
   21.     Payment of postage on mail to Commissioner  

   PART 4A--INDIRECT TAX REFUND SCHEME

   21A.    Definitions for Part 4A  
   21B.    Specification of kind of entity  
   21C.    Specification of kind of acquisition  
   21D.    Conditions and limitations of refunds  
   21E.    Period and manner of payment of refunds  

   PART 5--PAY AS YOU GO WITHHOLDING

           Division 1--Rounding amounts

   22.     Rounding before amounts dealt with  
   23.     Rounding after amounts worked out  

           Division 2--General

   24.     Prescribed tax offsets for withholding schedules (Act s 15-30 of Schedule 1)  
   26.     Prescribed matters for declarations (Act s 15-50 of Schedule 1)  
   27.     Certain Defence Force members taken to have given Medicare levy variation declaration  
   28.     When declarations cease to have effect  
   29.     Determination that declarations cease to have effect  
   30.     When new declarations to be given  
   31.     Issue of payment summaries  
   32.     How certain documents to be signed  
   33.     Cessation of authorisation to sign certain documents  

           Division 3--Payments in respect of which ABNs or TFNs not quoted and Part VA investment payments

   34.     Part VA investment payments  
   35.     Part VA investment payments below certain thresholds (Act s 12-140 and 12-145 of Schedule 1)  
   36.     ETPs and superannuation lump sums for which TFN is not quoted  
   37.     Certain payments for which TFNs not quoted  
   38.     Certain payments for which ABNs not quoted  

           Division 4--Dividend, interest, royalty, mining and certain superannuation payments

   39.     Definitions  
   39A.    Meaning of double tax country  
   39B.    Meaning of tax sharing country  
   40.     Dividend payments  
   41.     Interest payments  
   42.     Royalty payments  
   42A.    Departing Australia superannuation payments  
   42B.    Excess untaxed roll-over amounts  
   43.     Mining payments  

           Division 5--Withholding -- payment for work or services

   44.     Specified payments (Act s 12-60 (2) of Schedule 1)  

           Division 6--Withholding -- payments to foreign residents etc

   44A.    Gaming junkets  
   44B.    Entertainment or sports activities  
   44C.    Construction and related activities  
   44D.    Limits on amount withheld under this Division  

           Division 7--Withholding -- distributions of managed investment trust income

   44E.    Information exchange countries  

   PART 6--MISCELLANEOUS

   45.     Presumption as to signatures  

   PART 7--RULINGS

   60.     Application of Part 7  
   61.     Private rulings -- amount of charge for valuations and reviews of valuations  
   62.     Private rulings -- payment of charge for valuations and reviews of valuations  
   63.     Private rulings -- differences between estimated and actual charge for valuations and reviews of valuations  
           SCHEDULE 1
           SCHEDULE 2 Scale of expenses