Contents

Part 1                    Preliminary                                                                 

                        1     Name of Regulations [see Note 1]                                     6

                        2     Definitions                                                                       6

                        3     Approval of ADIs                                                              7

                      3A     Prescribed Royal Commissions (Act s 2, definition of eligible Royal Commission)         7

                        5     Certificates -- failure to comply with requirements of taxation laws      7

                        6     Manner of serving orders (Act s 8G)                                   8

5>                        7     Certificates (Act s 8ZG)                                                    9

5>                        8     Election to have cases tried in Supreme Court                    9

                        9     Giving notice                                                                  10

                       10     Address for service -- tax clearance certificates               10

Part 2                    Expenses and certificates                                      

                       11     Expenses for certain attendances (Act s 14I and s 353‑10 of Schedule 1)        11

                       12     Certificates of failure to give information                            11

Part 2A                 Service of documents in general                         

                    12A     Preferred address for service                                           13

                    12B     Change or withdrawal of preferred address for service        13

                    12C     Requirement to maintain a preferred address for service     14

                    12D     Substitute preferred address for service                            14

                    12E     Failure to notify change of address                                  15

                     12F     Service of documents                                                     15

Part 3                    Form and service of certain documents            

                       13     Departure prohibition orders (Act s 14S)                           16

5>                       14     Service of notification (Act s 14T)                                     16

5>                       15     Service of copies of departure authorisation certificates (Act s 14U)     17

Part 4                    Payments                                                                    

                       17     Prescribed provisions (Act s 16)                                      18

5>                       18     Payment of tax‑related liabilities                                      18

                       19     When receipts are to be given                                         19

                       20     Information about tax‑related liabilities                              19

                       21     Payment of postage on mail to Commissioner                  19

Part 4A                 Indirect tax refund scheme                                    

                    21A     Definitions for Part 4A                                                     21

                    21B     Specification of kind of entity                                           21

                    21C     Specification of kind of acquisition                                   22

                    21D     Conditions and limitations of refunds                                22

                    21E     Period and manner of payment of refunds                         23

Part 5                    Pay As You Go withholding                                   

Division 1                Rounding amounts                                                         

                       22     Rounding before amounts dealt with                                 25

                       23     Rounding after amounts worked out                                 25

Division 2                General                                                                          

                       24     Prescribed tax offsets for withholding schedules (Act s 15‑30 of Schedule 1)    25

                       26     Prescribed matters for declarations (Act s 15‑50 of Schedule 1)          26

                       27     Certain Defence Force members taken to have given Medicare levy variation declaration            28

                       28     When declarations cease to have effect                           28

                       29     Determination that declarations cease to have effect         29

                       30     When new declarations to be given                                  29

                       31     Issue of payment summaries                                          30

                       32     How certain documents to be signed                               31

                       33     Cessation of authorisation to sign certain documents        31

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

                       34     Part VA investment payments                                         32

                       35     Part VA investment payments below certain thresholds (Act s 12‑140 and 12‑145 of Schedule 1)                                                                                    33

                       36     ETPs and superannuation lump sums for which TFN is not quoted       34

                       37     Certain payments for which TFNs not quoted                    35

                       38     Certain payments for which ABNs not quoted                   36

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

                       39     Definitions                                                                     36

                    39A     Meaning of double tax country                                         37

                    39B     Meaning of tax sharing country                                        37

                       40     Dividend payments                                                         38

                       41     Interest payments                                                          39

                       42     Royalty payments                                                          39

                    42A     Departing Australia superannuation payments                  39

                    42B     Excess untaxed roll-over amounts                                   40

                       43     Mining payments                                                           40

Division 5                Withholding -- payment for work or services                

                       44     Specified payments (Act s 12‑60 (2) of Schedule 1)          40

Division 6                Withholding -- payments to foreign residents etc          

                    44A     Gaming junkets                                                             41

                    44B     Entertainment or sports activities                                     42

                    44C     Construction and related activities                                   43

                    44D     Limits on amount withheld under this Division                   44

Division 7                Withholding -- distributions of managed investment trust income          

                    44E     Information exchange countries                                       44

Part 6                    Miscellaneous                                                           

                       45     Presumption as to signatures                                          47

Part 7                    Rulings                                                                        

                       60     Application of Part 7                                                       48

                       61     Private rulings -- amount of charge for valuations and reviews of valuations       48

                       62     Private rulings -- payment of charge for valuations and reviews of valuations     48

                       63     Private rulings -- differences between estimated and actual charge for valuations and reviews of valuations                                                                      50

Schedule 1                                                                                                 51

Form 1                     Certificate under subsection 8ZG (2)                                51

Form 2                     Notice of election to have case tried in Supreme Court      51

Form 3                     Departure prohibition order                                              52

Schedule 2             Scale of expenses                                                       53

Notes                                                                                                          54

 

  

Notes to the Taxation Administration Regulations 1976

Note 1

The Taxation Administration Regulations 1976 (in force under the Taxation Administration Act 1953) as shown in this compilation comprise Statutory Rules 1976 No. 129 amended as indicated in the Tables below.

For all relevant information pertaining to application, saving or transitional provisions see Table A.

Table of Instruments

Year and number	Date of notification in Gazette or FRLI registration	Date of commencement	Application, saving or transitional provisions
1976 No. 129	24 June 1976	24 June 1976
1984 No. 407	13 Dec 1984	13 Dec 1984	--
1984 No. 415	13 Dec 1984	15 Dec 1984	--
1989 No. 73	4 May 1989	4 May 1989	--
1992 No. 317	7 Oct 1992	7 Oct 1992	--
1993 No. 194	5 July 1993	1 Jan 1993	--
1994 No. 55	11 Mar 1994	11 Mar 1994	--
1994 No. 198	16 June 1994	Rr. 3.2 and 4: 1 July 1992 Remainder: 16 June 1994	--
1994 No. 340	11 Oct 1994	11 Oct 1994	--
1996 No. 347	24 Dec 1996	24 Dec 1996	--
2000 No. 73	12 May 2000	Rr. 1-3 and Schedule 1: 12 May 2000 Remainder: 1 July 2000	--
2000 No. 109	15 June 2000	15 June 2000	--
2000 No. 152	28 June 2000	1 July 2000 (see r. 2)	--
2000 No. 184	12 July 2000	1 July 2000 (see r. 2)	--
2001 No. 164	29 June 2001	29 June 2001	--
2001 No. 289	5 Oct 2001	5 Oct 2001	--
2001 No. 321	15 Oct 2001	15 Dec 2001	--
2001 No. 354	21 Dec 2001	21 Dec 2001	--
2002 No. 102	23 May 2002	1 July 2002	--
2002 No. 128	14 June 2002	14 June 2002	--
2003 No. 74	28 Apr 2003	20 May 2002	--
2004 No. 112	3 June 2004	1 July 2004	R. 4
2005 No. 103	26 May 2005 (see F2005L01199)	27 May 2005	--
2005 No. 182	9 Aug 2005 (see F2005L02119)	10 Aug 2005	--
2006 No. 156	26 June 2006 (see F2006L01858)	1 July 2006	--
2006 No. 216	14 Aug 2006 (see F2006L02613)	Rr. 1-10 and Schedules 1-7: 14 Sept 2006 (see r. 2 (a)) Remainder: 1 Jan 2007	--
2007 No. 77	2 Apr 2007 (see F2007L00825)	1 July 2007	R. 3
2007 No. 106	27 Apr 2007 (see F2007L01124)	1 July 2007	R. 3
2008 No. 135	25 June 2008 (see F2008L02186)	1 July 2008	--
2008 No. 142	25 June 2008 (see F2008L02290)	23 June 2008 (see r.2)	--
2008 No. 179	2 Sept 2008 (see F2008L03220)	3 Sept 2008	--
2008 No. 284	17 Dec 2008 (see F2008L04664)	18 Dec 2008	--
2009 No. 158	26 June 2009 (see F2009L02428)	27 June 2009	--

Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted
Provision affected	How affected
Part 1
Heading to Part 1.................	ad. 2000 No. 73
R. 1.........................................	rs. 2000 No. 73
R. 2.........................................	am. 1984 No. 407; 1994 No. 198
	rs. 2000 No. 73
	am. 2000 Nos. 73 and 152; 2001 No. 289; 2006 No. 216; 2007 No. 77
R. 3.........................................	ad. 1994 No. 340
(formerly r. 2AA)	rs. 1996 No. 347; 2000 No. 73
R. 3A.......................................	ad. 2000 No. 109
	rs. 2002 No. 128
R. 4.........................................	ad. 1984 No. 407
(formerly r. 2A)	rs. 2000 No. 73
	rep. 2006 No. 216
R. 5.........................................	ad. 1984 No. 407
(formerly r. 2B)	am. 2000 No. 73
R. 6.........................................	ad. 1984 No. 407
(formerly r. 2C)	am. 2000 No. 73
R. 7.........................................	ad. 1984 No. 407
(formerly r. 2D)	am. 1984 No. 415; 2000 No. 73
R. 8.........................................	ad. 1984 No. 407
(formerly r. 2E)	am. 1984 No. 415
	rs. 2000 No. 73
R. 9.........................................	rs. 2000 No. 73
(formerly r. 11)
R. 10.......................................	am. 1984 No. 407; 2000 No. 73
(formerly r. 13)	rs. 2001 No. 289
	am. 2001 No. 321
Part 2
Heading to Part 2.................	ad. 2000 No. 73
R. 11.......................................	am. 1984 No. 415
(formerly r. 14)	rs. 2000 No. 73
R. 12.......................................	am. 2000 No. 73
(formerly r. 15)
Part 2A
Part 2A...................................	ad. 2001 No. 289
R. 12A....................................	ad. 2001 No. 289
R. 12B....................................	ad. 2001 No. 289
R. 12C....................................	ad. 2001 No. 289
R. 12D....................................	ad. 2001 No. 289
R. 12E....................................	ad. 2001 No. 289
R. 12F....................................	ad. 2001 No. 289
Part 3
Heading to Part 3.................	ad. 2000 No. 73
R. 13.......................................	ad. 1984 No. 407
(formerly r. 16)	am. 1984 No. 415; 1989 No. 73; 2000 No. 73
R. 14.......................................	ad. 1984 No. 407
(formerly r. 17)	am. 2000 No. 73
R. 15.......................................	ad. 1984 No. 407
(formerly r. 18)	am. 2000 No. 73
R. 16.......................................	ad. 1992 No. 317
(formerly r. 18A)	am. 1994 No. 55; 2000 No. 73
	rep. 2001 No. 289
Part 4
Heading to Part 4.................	ad. 2000 No. 73
R. 17.......................................	ad. 1984 No. 407
(formerly r. 19)	am. 1993 No. 194; 2000 No. 73
	rs. 2006 No. 216
R. 18.......................................	ad. 1994 No. 198
(formerly r. 20)	rs. 2000 No. 73
R. 19.......................................	ad. 1994 No. 198
(formerly r. 21)	rs. 2000 No. 73
R. 20.......................................	ad. 1994 No. 198
(formerly r. 22)	am. 2000 No. 73
R. 21.......................................	ad. 1994 No. 198
(formerly r. 23)	am. 2000 No. 73
Part 4A
Part 4A...................................	ad. 2000 No. 184
R. 21A....................................	ad. 2000 No. 184
R. 21B....................................	ad. 2000 No. 184
R. 21C....................................	ad. 2000 No. 184
R. 21D....................................	ad. 2000 No. 184
R. 21E....................................	ad. 2000 No. 184
Part 5
Division 1
Div. 1 of Part 5......................	ad. 2000 No. 73
R. 22.......................................	ad. 2000 No. 73
R. 23.......................................	ad. 2000 No. 73
Division 2
Div. 2 of Part 5......................	ad. 2000 No. 73
R. 24.......................................	ad. 2000 No. 73
	am. 2001 No. 164; 2007 No. 106; 2008 No. 135
R. 25.......................................	ad. 2000 No. 73
	rep. 2007 No. 77
R. 26.......................................	ad. 2000 No. 73
	am. 2000 No. 152; 2001 Nos. 164 and 354; 2005 No. 182; 2006 No. 216; 2007 No. 77; 2009 No. 158
R. 27.......................................	ad. 2000 No. 73
R. 28.......................................	ad. 2000 No. 73
R. 29.......................................	ad. 2000 No. 73
R. 30.......................................	ad. 2000 No. 73
	am. 2009 No. 158
Note 2 to r. 30 (6).................	rs. 2006 No. 216
R. 31.......................................	ad. 2000 No. 73
Note 2 to r. 31 (2).................	rs. 2006 No. 216
R. 32.......................................	ad. 2000 No. 73
	am. 2006 No. 216
R. 33.......................................	ad. 2000 No. 73
Division 3
Div. 3 of Part 5......................	ad. 2000 No. 73
R. 34.......................................	ad. 2000 No. 73
	am. 2006 No. 156; 2006 No. 216
R. 35.......................................	ad. 2000 No. 73
Heading to r. 36...................	rs. 2007 No. 106
R. 36.......................................	ad. 2000 No. 73
	am. 2000 No. 152; 2006 Nos. 156 and 216
	rs. 2007 No. 77
	am. 2007 No. 106
R. 37.......................................	ad. 2000 No. 73
	am. 2000 No. 152; 2006 Nos. 156 and 216
R. 38.......................................	ad. 2000 No. 73
	am. 2006 No. 156
Division 4
Heading to Div. 4................. of Part 5	rs. 2002 No. 102
Div. 4 of Part 5......................	ad. 2000 No. 73
R. 39.......................................	ad. 2000 No. 73
	rs. 2003 No. 74
	am. 2008 No. 284
R. 39A....................................	ad. 2003 No. 74
R. 39B....................................	ad. 2003 No. 74
R. 40.......................................	ad. 2000 No. 73
	rs. 2003 No. 74
R. 41.......................................	ad. 2000 No. 73
R. 42.......................................	ad. 2000 No. 73
	rs. 2003 No. 74
R. 42A....................................	ad. 2008 No. 284
R. 42B....................................	ad. 2008 No. 284
R. 43.......................................	ad. 2000 No. 73
R. 43A....................................	ad. 2002 No. 102
	am. 2007 No. 77
	rep. 2008 No. 284
Division 5
Heading to Div. 5 of Part 5.	rs. 2004 No. 112
Div. 5 of Part 5......................	ad. 2000 No. 152
R. 44.......................................	ad. 2000 No. 152
	rs. 2001 No. 354
	am. 2005 No. 103
Division 6
Div. 6 of Part 5......................	ad. 2004 No. 112
R. 44A....................................	ad. 2004 No. 112
R. 44B....................................	ad. 2004 No. 112
R. 44C....................................	ad. 2004 No. 112
R. 44D....................................	ad. 2004 No. 112
Division 7
Div 7 of Part 5.......................	ad. 2008 No. 142
R. 44E....................................	ad. 2008 No. 142
Part 6
Part 6......................................	ad. 2001 No. 289
R. 45.......................................	ad. 2001 No. 289
Part 7
Part 7......................................	ad. 2008 No. 179
R. 60.......................................	ad. 2008 No. 179
R. 61.......................................	ad. 2008 No. 179
R. 62.......................................	ad. 2008 No. 179
R. 63.......................................	ad. 2008 No. 179
Heading to Schedule..........	ad. 1984 No. 407
	rep. 1984 No. 415
Schedule 1
Heading to Schedule 1.......	ad. 1984 No. 415
Schedule 1............................	am. 2000 No. 73
Form 1................................	ad. 1984 No. 407
	am. 2000 No. 73
Form 2................................	ad. 1984 No. 407
	am. 2000 No. 73
Form 3................................	ad. 1984 No. 407
	am. 2000 No. 73
Schedule 2
Heading to Schedule 2.......	rs. 2000 No. 73
Schedule 2............................	ad. 1984 No. 415
	am. 2000 No. 73

Repeal Table

Certain provisions of the Taxation Administration Regulations 1976, as amended, were repealed prior to renumbering by the Taxation Administration Amendment Regulations 2000 (No. 1) (2000 No. 73) or by that Regulation. The amendment history of the repealed provisions appears in the Table below.

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted
Provision affected	How affected
R. 3.........................................	rep. 2000 No. 73
R. 4.........................................	rep. 2000 No. 73
R. 5.........................................	rep. 2000 No. 73
R. 6.........................................	rep. 2000 No. 73
R. 7.........................................	rep. 2000 No. 73
R. 8.........................................	am. 1984 No. 407
	rep. 2000 No. 73
R. 9.........................................	rep. 2000 No. 73
R. 10.......................................	rep. 2000 No. 73
R. 12.......................................	rs. 1984 No. 415
	rep. 2000 No. 73
Heading to Schedule..........	rep. 1984 No. 415

Table A                  Application, saving or transitional provisions

Statutory Rules 2004 No. 112

4              Application

                The amendments made by Schedule 1 apply to payments made or received on or after 1 July 2004.

Selective Legislative Instrument 2007 No. 77

3              Amendment of Taxation Administration Regulations 1976

         (1)   Schedule 1 amends the Taxation Administration Regulations 1976.

         (2)   The amendments made by Schedule 1 apply in relation to a financial year commencing on or after 1 July 2007.

Selective Legislative Instrument 2007 No. 106

3              Amendment of Taxation Administration Regulations 1976

         (1)   Schedule 1 amends the Taxation Administration Regulations 1976, as amended by the Taxation Administration Amendment Regulations 2007 (No. 1).

         (2)   The amendments made by Schedule 1 apply in relation to a financial year commencing on or after 1 July 2007.