263-20
CurrentForeign Revenue Claims Register
Volume 2Schedule 1, Chapter 2, Part 2-10 to Chapter 4, Part 4-25 (sections 45-1 to 298-110)
Schedule 1Collection and recovery of income tax and other liabilities
Chapter 4Generic assessment, collection and recovery rules
Part 4-15Collection and recovery of tax‑related liabilities and other amounts
Division 263Mutual assistance in the administration of foreign tax laws
Subdivision 263-AForeign revenue claims
263-20 Foreign Revenue Claims Register
(1)
The Commissioner must keep a register called the Foreign Revenue Claims Register (the Register).
(2)
The regulations may make provision in relation to the form in which the Register may be kept.
(3)
The register is not a legislative instrument.
Regulations
This provision refers to the regulations (The regulations may make
). Made under this Act:
- Taxation Administration Regulations 2017 · under s 18
11 more instruments made under this Act are listed on the Act’s overview.
This Act’s bill:Second reading speech
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