Commonwealth: Taxation Administration Act 1953 (Cth)

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) include information about amending laws and the amendment history of provisions of the compiled law. Uncommenced amendments The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the Register for the compiled law. Application, saving and transitional provisions for provisions and amendments If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes. Editorial changes For more information about any editorial changes made in this compilation, see the endnotes. Modifications If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the Register for the compiled law. Self‑repealing provisions If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes. Contents Part I—Preliminary 1 Short title 2 Interpretation 2A Application of the Criminal Code 2B Act binds the Crown 3 Application 3AA Schedule 1 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 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 Division 1—Preliminary 8AAZA Definitions 8AAZAA Amounts relating to Coronavirus economic response payments 8AAZB Trustee to be treated as separate entity for each capacity Division 2—Running Balance Accounts (or RBAs) 8AAZC Establishment of RBAs 8AAZD Allocation of tax debts to RBAs 8AAZF General interest charge on RBA deficit debt 8AAZG RBA statements 8AAZH Liability for RBA deficit debt 8AAZI RBA statement to be evidence 8AAZJ Evidentiary certificate about RBA transactions etc. Division 3—Treatment of payments, credits and RBA surpluses 8AAZL Amounts covered by this Division 8AAZLA Method 1—allocating the amount first to an RBA 8AAZLB Method 2—applying the amount first against a non‑RBA tax debt 8AAZLC RBA surplus and related credits must remain equivalent if one or the other is applied 8AAZLD Special priority credits 8AAZLE Instructions to Commissioner not binding Division 3A—Refunds of RBA surpluses and credits 8AAZLF Commissioner must refund RBA surpluses and credits 8AAZLG Retaining refunds until information or notification given 8AAZLGA Retaining refunds while Commissioner verifies information 8AAZLGB Retaining refunds until notification under Division 389 or ascertainment of liability 8AAZLGC Retaining refunds while Commissioner obtains financial institution details 8AAZLH How refunds are made Division 4—Miscellaneous provisions about tax debts 8AAZM When payments are treated as received 8AAZMA Electronic payment of tax debts 8AAZMB Saturdays, Sundays and public holidays 8AAZN Overpayments made by the Commissioner under taxation laws Part III—Prosecutions and offences Division 1—Preliminary 8A Interpretation 8AC Application of Part to the Tax Agent Services Act 2009 Division 2—Offences Subdivision A—Failure to comply with taxation requirements 8B Interpretation 8C Failure to comply with requirements under taxation law 8D Failure to answer questions when attending before the Commissioner etc. 8E Penalties for failure to comply with requirements under taxation law 8F Election to treat offence otherwise than as prescribed taxation offence 8G Order to comply with requirement 8H Penalty for failure to comply with order to comply 8HA Court may order payment of amount in addition to penalty Subdivision B—Offences relating to statements, records and certain other Acts 8J Interpretation 8K False or misleading statements 8L Incorrectly keeping records etc. 8M Penalties for offences against subsections 8K(1) and (1B) and 8L(1) and (1A) 8N Recklessly making false or misleading statements 8Q Recklessly incorrectly keeping records etc. 8R Penalties for offences against sections 8N and 8Q 8S Election to treat offence otherwise than as prescribed taxation offence 8T Incorrectly keeping records with intention of deceiving or misleading etc. 8U Falsifying or concealing identity with intention of deceiving or misleading etc. 8V Penalties for offences against sections 8T and 8U 8W Court may order payment of amount in addition to penalty Subdivision BAA—Offences relating to electronic sales suppression tools 8WAA Object of this Subdivision 8WAB Interpretation 8WAC Producing or supplying electronic sales suppression tools 8WAD Possessing electronic sales suppression tools 8WAE Incorrectly keeping records using electronic sales suppression tools Subdivision BA—Offences relating to tax file numbers 8WA Unauthorised requirement etc. that tax file number be quoted 8WB Unauthorised recording etc. of tax file number 8WC Conducting affairs so as to avoid tax file number requirements Subdivision C—Miscellaneous 8XA Unauthorised access to taxation records 8Y Liability of officers etc. of corporations 8Z Evidentiary certificate relating to previous convictions Division 3—Prosecution of taxation offences 8ZA Prosecution of taxation offences 8ZB Prosecution may be commenced at any time 8ZC Place where offence committed 8ZD Conduct by employees or agents of corporations 8ZE Civil penalty not payable if prosecution instituted 8ZF Penalties for corporations 8ZG Enforcement of orders for payment 8ZH Penalties not to relieve from tax Division 4—Prescribed taxation offences 8ZJ Prosecution of prescribed taxation offences 8ZK Protection of witnesses 8ZL Averment 8ZM Evidence of authority to institute proceedings 8ZN Costs Division 5—Service of summons for prescribed taxation offences 9 Interpretation 10 Service of summons by post 11 Notice of conviction in absentia 12 Notice of intention to issue warrant in default of payment 13 Limitation of action to enforce payment of fine 13A Setting aside of conviction or order 13B Proof of service of summons or notice 13C Application of other laws Division 6—Setting aside etc. of conviction or order on application of Commissioner 13CA Setting aside etc. of conviction or order on application of Commissioner Part IIIA—Co‑operation between Commonwealth and State taxation authorities Division 1—Interpretation 13D Interpretation Division 2—Trans‑border investigations 13E State taxation officers may refer matters to Commissioner for investigation 13F Access to documents etc. 13G Commissioner may obtain information and evidence Division 4—Certification by State taxation officer of copies of, and extracts from, documents 13K Certification by State taxation officer of copies of, and extracts from, documents Division 5—Australian Taxation Office may perform functions under State/Territory debits tax laws 13L Australian Taxation Office may perform functions under State/Territory debits tax laws Part IVA—Departure from Australia of certain tax debtors Division 1—Interpretation 14Q Interpretation Division 2—Prohibition and authorisation of departure of certain tax debtors 14R Departure from Australia of certain tax debtors prohibited 14S Departure prohibition orders 14T Revocation and variation of departure prohibition orders 14U Departure authorisation certificates Division 3—Appeals from, and review of, decisions of the Commissioner 14V Appeals to courts against making of departure prohibition orders 14W Jurisdiction of courts 14X Orders of court on appeal 14Y Applications for review of certain decisions Division 4—Enforcement 14Z Powers of authorised officers 14ZA Certain tax debtors to produce authority to depart etc. Part IVC—Taxation objections, reviews and appeals Division 1—Introduction 14ZL Part applies to taxation objections 14ZM Division 2—Interpretive 14ZN Division 3—Taxation objections 14ZO Division 4—Tribunal review 14ZP Division 5—Federal Court appeals Division 2—Interpretive provisions 14ZQ General interpretation provisions 14ZR Taxation decisions covered by single notice to be treated as single decision 14ZS Ineligible income tax remission decisions Division 3—Taxation objections 14ZU How taxation objections are to be made 14ZV Limited objection rights in the case of certain amended taxation decisions 14ZVA Limited objection rights because of other objections 14ZVB Objections relating to excess concessional contributions 14ZVC Objections relating to non‑concessional contributions 14ZW When taxation objections are to be made 14ZX Commissioner to consider applications for extension of time 14ZY Commissioner to decide taxation objections 14ZYA Person may require Commissioner to make an objection decision 14ZYB Requiring Commissioner to make a private ruling 14ZZ Person may seek review of, or appeal against, Commissioner's decision Division 4—ART review of objection decisions and extension of time refusal decisions 14ZZA ART Act applies subject to this Division 14ZZB Special rules for reviewable objection decisions and extension of time refusal decisions 14ZZC When and how to apply to the ART 14ZZD Parties to proceedings for review 14ZZE Hearings before ART to be held in private if applicant so requests 14ZZF Giving documents to the ART 14ZZH Limitation on orders staying or affecting reviewable objection decisions relating to small business taxation assessment decisions 14ZZJ Publishing ART decisions 14ZZK Grounds of objection and burden of proof 14ZZL Implementation of ART decisions 14ZZM Pending review not to affect implementation of taxation decisions Division 5—Court appeals against objection decisions 14ZZN Time limit for appeals 14ZZO Grounds of objection and burden of proof 14ZZP Order of court on objection decision 14ZZQ Implementation of court order in respect of objection decision 14ZZR Pending appeal not to affect implementation of taxation decisions 14ZZS Transfer of certain proceedings to Federal Circuit and Family Court of Australia (Division 1) 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 Chapter 2—Collection, recovery and administration of income tax Part 2‑1—Introduction to the Pay as you go (PAYG) system Division 6—Guide to Parts 2‑5 and 2‑10 6‑1 What Parts 2‑5 and 2‑10 are about 6‑5 The Pay as you go (PAYG) system 6‑10 How the amounts collected are dealt with Part 2‑5—Pay as you go (PAYG) withholding Division 10—Guide to Part 2‑5 10‑1 What this Part is about 10‑5 Summary of withholding payments Division 11—Preliminary matters 11‑1 Object of this Part 11‑5 Constructive payment Division 12—Payments from which amounts must be withheld Subdivision 12‑A—General rules 12‑1 General exceptions 12‑5 What to do if more than one provision requires a withholding 12‑7 Division does not apply to alienated personal services payments 12‑10 Division does not apply to non‑cash benefits 12‑20 Application of Division and regulations to non‑share dividends Subdivision 12‑B—Payments for work and services 12‑35 Payment to employee 12‑40 Payment to company director 12‑45 Payment to office holder 12‑47 Payment to religious practitioners 12‑50 Return to work payment 12‑55 Voluntary agreement to withhold 12‑60 Payment under labour hire arrangement, or specified by regulations Subdivision 12‑C—Payments for retirement or because of termination of employment 12‑80 Superannuation income streams and annuities 12‑85 Superannuation lump sums and payments for termination of employment 12‑90 Unused leave payments Subdivision 12‑D—Benefit and compensation payments 12‑110 Social Security or other benefit payment 12‑115 Commonwealth education or training payment 12‑120 Compensation, sickness or accident payment Subdivision 12‑E—Payments where TFN or ABN not quoted Payment in respect of investment 12‑140 Recipient does not quote tax file number 12‑145 Investor becoming presently entitled to income of a unit trust 12‑150 Limited application of section 12‑140 to payment under financial arrangement 12‑152 Limited application of section 12‑140 to payment covered by section 12A‑205 12‑155 When investor may quote ABN as alternative 12‑160 Investment body unaware that exemption from quoting TFN has stopped applying 12‑165 Exception for fully franked dividend 12‑170 Exception for payments below thresholds set by regulations Payment of income of closely held trust where TFN not quoted 12‑175 Trustee distributes income of closely held trust 12‑180 Beneficiary becomes presently entitled to income of closely held trust 12‑185 Exception for payments below thresholds set by regulations Payment for a supply 12‑190 Recipient does not quote ABN Subdivision 12‑F—Dividend, interest and royalty payments Dividends 12‑210 Dividend payment to overseas person 12‑215 Dividend payment received for foreign resident 12‑220 Application to part of a dividend 12‑225 Application to distribution by a liquidator or other person Interest 12‑245 Interest payment to overseas person 12‑250 Interest payment received for foreign resident 12‑255 Interest payment derived by lender in carrying on business through overseas permanent establishment 12‑260 Lender to notify borrower if interest derived through overseas permanent establishment Royalties 12‑280 Royalty payment to overseas person 12‑285 Royalty payment received for foreign resident General 12‑300 Limits on amount withheld under this Subdivision Subdivision 12‑FA—Departing Australia superannuation payments 12‑305 Departing Australia superannuation payment 12‑310 Limits on amount withheld under this Subdivision Subdivision 12‑FAA—Excess untaxed roll‑over amount 12‑312 Untaxed roll‑over superannuation benefits 12‑313 Limits on amount withheld under this Subdivision Subdivision 12‑FB—Payments to foreign residents etc. 12‑315 Payment to foreign resident etc. 12‑317 Payment received for foreign resident etc. 12‑319 Exemptions from withholding obligations under this Subdivision Subdivision 12‑FC—Labour mobility programs 12‑319A Payment to employee Subdivision 12‑G—Payments in respect of mining on Aboriginal land, and natural resources Mining on Aboriginal land 12‑320 Mining payment Natural resources 12‑325 Natural resource payment 12‑330 Payer must ask Commissioner how much to withhold 12‑335 Commissioner may exempt from section 12‑330, subject to conditions Subdivision 12‑H—Distributions of withholding MIT income Guide to Subdivision 12‑H 12‑375 What this Subdivision is about Operative provisions 12‑383 Meaning of withholding MIT 12‑385 Withholding by withholding MITs 12‑390 Withholding by custodians and other entities 12‑395 Requirement to give notice or make information available 12‑405 Meaning of fund payment—general case 12‑410 Entity to whom payment is made 12‑415 Failure to give notice or make information available: administrative penalty 12‑420 Agency rules 12‑425 Meaning of clean building managed investment trust 12‑430 Meaning of clean building 12‑435 Meaning of non‑concessional MIT income 12‑436 Meaning of asset entity, operating entity, cross staple arrangement and stapled entity 12‑437 Meaning of MIT cross staple arrangement income 12‑438 MIT cross staple arrangement income—de minimis exception 12‑439 MIT cross staple arrangement income—approved economic infrastructure facility exception 12‑440 Transitional—MIT cross staple arrangement income 12‑441 Integrity rule—concessional cross staple rent cap 12‑442 Meaning of excepted MIT CSA income 12‑443 Concessional cross staple rent cap—existing lease with specified rent or rent method 12‑444 Concessional cross staple rent cap—general 12‑445 Asset entity to allocate deductions first against rental income that is not MIT cross staple arrangement income 12‑446 Meaning of MIT trading trust income 12‑447 Transitional—MIT trading trust income 12‑448 Meaning of MIT agricultural income, Australian agricultural land for rent and Division 6C land 12‑449 Transitional—MIT agricultural income 12‑450 Meaning of MIT residential housing income 12‑451 Transitional—MIT residential housing income 12‑452 Meaning of residential dwelling asset 12‑453 MIT agricultural income and MIT residential housing income—capital gains in relation to membership interests Subdivision 12‑J—FHSS released amounts 12‑460 FHSS released amounts Division 12A—Distributions by AMITs (including deemed payments) Guide to Division 12A 12A‑1 What this Division is about Subdivision 12A‑A—Distributions by AMITs relating to dividend, interest and royalties Guide to Subdivision 12A‑A 12A‑5 What this Subdivision is about Operative provisions 12A‑10 Deemed payments—no obligation to withhold under Subdivision 12‑F (dividend, interest and royalty payments) 12A‑15 Dividend, interest or royalty payments relating to AMIT—requirement to give notice or make information available 12A‑20 Failure to give notice or make information available under section 12A‑15: administrative penalty 12A‑25 Meaning of AMIT DIR payment 12A‑30 Meaning of AMIT dividend payment 12A‑35 Meaning of AMIT interest payment 12A‑40 Meaning of AMIT royalty payment Subdivision 12A‑B—Distributions by AMITs relating to Subdivision 12‑H fund payments Guide to Subdivision 12A‑B 12A‑100 What this Subdivision is about Operative provisions 12A‑105 Deemed payments—no obligation to withhold under Subdivision 12‑H 12A‑110 Meaning of fund payment—AMITs Subdivision 12A‑C—Deemed payments by AMITs etc. Guide to Subdivision 12A‑C 12A‑200 What this Subdivision is about Operative provisions 12A‑205 Issue of AMMA statement etc. deemed to be payment 12A‑210 Post‑AMMA actual payment and pre‑AMMA actual payment in respect of deemed payment 12A‑215 AMIT payment to the Commissioner in respect of deemed payments to offshore entities etc. 12A‑220 Custodian payment to the Commissioner in respect of deemed payments to offshore entities etc. Division 13—Alienated personal services payments 13‑1 Object of this Division 13‑5 Payment to the Commissioner in respect of alienated personal services payments 13‑10 Alienated personal services payments 13‑15 Personal services payment remitters 13‑20 Time for payments to Commissioner for alienated personal services payments made during 2000‑01 Division 14—Benefits, gains and taxable supplies for which amounts must be paid to the Commissioner Subdivision 14‑A—Non‑cash benefits 14‑1 Object of this Subdivision 14‑5 Provider of non‑cash benefit must pay amount to the Commissioner if payment would be subject to withholding 14‑10 Dividend, interest or royalty received, for a foreign resident, in the form of a non‑cash benefit 14‑15 Payer can recover amount paid to the Commissioner Subdivision 14‑B—Accruing gains 14‑50 Object of this Subdivision 14‑55 Liability for TFN withholding tax 14‑60 Investment body may recover TFN withholding tax from investor 14‑65 Application of rules in Division 18 14‑75 Overpayment of TFN withholding tax 14‑85 Other laws do not exempt from TFN withholding tax Subdivision 14‑C—Shares and rights under employee share schemes 14‑155 Liability for TFN withholding tax (ESS) 14‑160 Employer may give individual tax file numbers to provider 14‑165 Provider may recover TFN withholding tax (ESS) from individual 14‑170 Application of rules in Division 18 14‑175 Overpayment of TFN withholding tax (ESS) 14‑180 Application of certain provisions of Division 83A of the Income Tax Assessment Act 1997 Subdivision 14‑D—Capital proceeds involving foreign residents and taxable Australian property 14‑200 Certain acquisitions of taxable Australian property from foreign residents 14‑205 Effect of look‑through earnout rights 14‑210 Whether an entity is a relevant foreign resident 14‑215 Excluded transactions 14‑220 Commissioner clearance certificates 14‑225 Entity declarations 14‑230 Administrative penalties for false or misleading declarations 14‑235 Varying amounts to be paid to the Commissioner Subdivision 14‑E—GST payable on taxable supplies of certain real property 14‑250 Recipients of certain taxable supplies of real property must pay amounts to Commissioner 14‑255 Notification by suppliers of residential premises etc. Division 15—Working out the amount to withhold Guide to Division 15 15‑1 What this Division is about Subdivision 15‑A—Working out how much to withhold 15‑10 How much to withhold 15‑15 Variation of amounts required to be withheld Subdivision 15‑B—Withholding schedules and regulations 15‑25 Commissioner's power to make withholding schedules 15‑30 Matters to be considered when making withholding schedules 15‑35 Regulations about withholding Subdivision 15‑C—Declarations 15‑50 Declarations Division 16—Payer's obligations and rights Guide to Division 16 16‑1 What this Division is about Subdivision 16‑A—To withhold When to withhold 16‑5 When to withhold an amount 16‑7 Treat entity obliged to pay under Subdivision 12A‑C as having withheld amount under Division 12 16‑20 Payer discharged from liability to recipient for amount withheld Penalties for not withholding 16‑25 Failure to withhold: offence 16‑30 Failure to withhold: administrative penalty for entity other than exempt Australian government agency 16‑35 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment other than dividend, interest or royalty 16‑40 Failure to withhold: administrative penalty for exempt Australian government agency in relation to dividend, interest or royalty payment 16‑43 Failure to withhold: administrative penalty for exempt Australian government agency in relation to payment to foreign resident etc. Subdivision 16‑B—To pay withheld amounts to the Commissioner When and how to pay amounts to the Commissioner 16‑70 Entity to pay amounts to Commissioner 16‑75 When amounts must be paid to Commissioner 16‑80 Penalty for failure to pay within time 16‑85 How amounts are to be paid Who is a large, medium or small withholder 16‑95 Meaning of large withholder 16‑100 Meaning of medium withholder 16‑105 Meaning of small withholder 16‑110 Commissioner may vary withholder's status downwards 16‑115 Commissioner may vary withholder's status upwards Subdivision 16‑BA—To be registered Registration of withholders 16‑140 Withholders must be registered 16‑141 Registration and cancellation Branch registration 16‑142 Branches may be registered 16‑143 Separate amounts for entities and branches 16‑144 Cancellation of branch registration 16‑145 Effect on branches of cancelling the entity's registration Registration of employers of working holiday makers 16‑146 Employers of working holiday makers must be registered 16‑147 Registering employers of working holiday makers 16‑148 Cancelling the registration of employers of working holiday makers Subdivision 16‑C—To provide information To the Commissioner 16‑150 Commissioner must be notified of amounts 16‑152 Annual reports—Withholding payments covered by section 12‑175 16‑153 Annual reports—other payments To recipients of withholding payments 16‑155 Annual payment summary 16‑156 Annual payment summary for sections 12‑175 and 12‑180 16‑157 Payment summary for Subdivision 12‑H 16‑160 Part‑year payment summary 16‑165 Payment summaries for superannuation lump sums and payments for termination of employment 16‑166 Payment summary for a departing Australia superannuation payment 16‑167 Payment summary for payment to recipient who does not quote ABN 16‑170 Form and content of payment summary 16‑175 Penalty for not providing payment summary 16‑180 Commissioner may exempt entity from giving payment summary 16‑182 Definition of reportable employer superannuation contribution Subdivision 16‑D—Additional rights and obligations of entity that makes a payment 16‑195 Payer's right to recover amounts of penalty: certain withholding taxes Division 18—Recipient's entitlements and obligations Subdivision 18‑A—Crediting withheld amounts Guide to Subdivision 18‑A 18‑1 What this Subdivision is about General exception 18‑5 No credit for refunded amount Entitlement to credits: income tax liability 18‑10 Application of sections 18‑15, 18‑20 and 18‑25 18‑15 Tax credit for recipient of withholding payments 18‑20 Tax credit where recipient is a partnership 18‑25 Tax credit where recipient is a trust 18‑27 Tax credit for alienated personal services payments Entitlement to credits: dividend, interest or royalty, amount attributable to fund payment or labour mobility program 18‑30 Credit: dividend, interest or royalty 18‑32 Credit: amount attributable to fund payment 18‑33 Credit: labour mobility programs 18‑35 Credit: penalty under section 12‑415, 16‑30, 16‑35 or 16‑40 or related general interest charge 18‑40 Credit: liability under Part 4‑25 Entitlement to credit: departing Australia superannuation payment 18‑42 Credit—departing Australia superannuation payment Entitlement to credit: mining payment 18‑45 Credit—mining payment Entitlement to credit: Petroleum resource rent tax 18‑55 Credit—Natural resource payments Entitlement to credit: taxable supply of real property 18‑60 Credit—payment relating to taxable supply of real property Subdivision 18‑B—Refund of certain withheld amounts 18‑65 Refund of withheld amounts by the payer to the recipient 18‑70 Refund of withheld amounts by the Commissioner to the recipient 18‑80 Refund by Commissioner of amount withheld from payment in respect of investment 18‑85 Refund by Commissioner of amount withheld from payment in respect of supply of real property Subdivision 18‑C—Recipient's obligations 18‑100 Obligation to keep payment summary Subdivision 18‑D—Directors etc. of non‑complying companies Object of Subdivision 18‑120 Object of Subdivision PAYG withholding non‑compliance tax 18‑125 Directors of non‑complying companies 18‑130 Directors of non‑complying companies—tax reduced in certain circumstances 18‑135 Associates of directors of non‑complying companies 18‑140 Notices 18‑145 When PAYG withholding non‑compliance tax must be paid 18‑150 General interest charge payable on unpaid PAYG withholding non‑compliance tax 18‑155 Validity of decisions and evidence 18‑160 Rights of indemnity and contribution Credits for later compliance 18‑165 Credits for later compliance—scope 18‑170 Credits for later compliance—Commissioner must give notice in certain circumstances 18‑175 Credits for later compliance—Commissioner may give notice 18‑180 Effect of earlier credits Other provisions 18‑185 When Commissioner may give notice 18‑190 Review of decisions Division 20—Other matters Subdivision 20‑B—Offences 20‑35 Offences 20‑40 Joining of charges 20‑45 Offences that would otherwise be committed by a partnership or unincorporated company Subdivision 20‑D—Review of decisions 20‑80 Reviewable decisions Division 21—Entitlements relating to insolvent ADIs and general insurers Guide to Division 21 21‑1 What this Division is about Subdivision 21‑A—Treatment of some payments by APRA 21‑5 APRA treated like ADI or general insurance company An Act to provide for the administration of certain Acts relating to Taxation, and for other purposes Part I—Preliminary 1 Short title This Act may be cited as the Taxation Administration Act 1953. 2 Interpretation (1) In this Act (except Schedule 1), unless the contrary intention appears: approved form has the meaning given by Schedule 1. ASIO means the Australian Security Intelligence Organisation. assessable amount has the meaning given by subsection 155‑5(2) in Schedule 1. Australia, when used in a geographical sense, has the same meaning as in the Income Tax Assessment Act 1997. Commissioner means the Commissioner of Taxation. Deputy Commissioner means any Deputy Commissioner of Taxation. Director‑General of Security means the Director‑General of Security holding office under the Australian Security Intelligence Organisation Act 1979. eligible recipient has the meaning given by section 14ZZV. eligible whistleblower has the meaning given by section 14ZZU. engage in conduct means: (a) do an act; or (b) omit to perform an act. excess concessional contributions determination has the same meaning as in subsection 995‑1(1) of the Income Tax Assessment Act 1997. excise law has the meaning given by the Income Tax Assessment Act 1997. exempt Australian government agency has the meaning given by subsection 995‑1(1) of the Income Tax Assessment Act 1997. failure to notify penalty means the penalty worked out under Division 2 of Part IIA. fuel tax law has the meaning given by the Fuel Tax Act 2006. general interest charge means the charge worked out under Part IIA. Immigration Department has the meaning given by the Income Tax Assessment Act 1997. Immigration Secretary has the meaning given by the Income Tax Assessment Act 1997. indirect tax law has the meaning given by the Income Tax Assessment Act 1997. ineligible income tax remission decision has the meaning given by section 14ZS. Laminaria and Corallina decommissioning levy has the same meaning as in the Income Tax Assessment Act 1997. late reconciliation statement penalty means the penalty worked out under Division 3 of Part IIA. migration officer means: (a) the Immigration Secretary; or (b) an employee of the Immigration Department. objection decision has the meaning given by subsection 14ZY(2). officer means a person appointed or engaged under the Public Service Act 1999. private indirect tax ruling means a private ruling, to the extent that it relates to an indirect tax law (other than the fuel tax law). private ruling has the meaning given by section 359‑5 in Schedule 1. registered tax agent or BAS agent has the same meaning as in the Tax Agent Services Act 2009. Second Commissioner means a Second Commissioner of Taxation. taxation law has the meaning given by the Income Tax Assessment Act 1997. Note: See also subsection (2). tax liability means a liability to the Commonwealth arising under, or by virtue of, a taxation law. Tax Practitioners Board means the Tax Practitioners Board established by section 60‑5 of the Tax Agent Services Act 2009. Tribunal means the Administrative Review Tribunal. (2) Despite the definition of taxation law in subsection (1), an Excise Act (as defined in subsection 4(1) of the Excise Act 1901) is not a taxation law for the purposes of Part III of this Act. 2A Application of the Criminal Code Chapter 2 of the Criminal Code applies to all offences against this Act. Note: Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility. 2B Act binds the Crown This Act binds the Crown in each of its capacities. However, it does not make the Crown liable to a pecuniary penalty or to be prosecuted for an offence. 3 Application This Act extends to every external Territory referred to in the definition of Australia. 3AA Schedule 1 (1) Schedule 1 has effect. Definitions in Schedule 1 do not apply to rest of Act (1A) So far as a provision in Schedule 1 gives an expression a particular meaning, the provision does not also have effect for the purposes of this Act (other than Schedule 1), except as provided in this Act (other than Schedule 1). Application of interpretation provisions of Income Tax Assessment Act 1997 (2) An expression has the same meaning in Schedule 1 as in the Income Tax Assessment Act 1997. (3) Division 950 of the Income Tax Assessment Act 1997 (which contains rules for interpreting that Act) applies to Schedule 1 to this Act as if the provisions in that Schedule were provisions of that Act. Part IA—Administration 3A General administration of Act The Commissioner has the general administration of this Act. Note: An effect of this provision is that people who acquire information under this Act are subject to the confidentiality obligations and exceptions in Division 355 in Schedule 1. 3B Annual report (1) The Commissioner shall, as soon as practicable after 30 June in each year, prepare and furnish to the Minister a report on the working of this Act. (1AA) A report under subsection (1) in relation to a year ending on 30 June shall: (b) set out: (i) the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355‑55(1) in Schedule 1 (about disclosures to Ministers); and (ii) the number of occasions (if any) during the year on which information was disclosed under that subsection; and (iii) the Ministers to whom the information was disclosed; and (c) set out: (i) the number of occasions (if any) during the year on which a request was made to disclose information under subsection 355‑70(1) in Schedule 1 (about disclosures for law enforcement and related purposes); and (ii) the number of occasions (if any) during the year on which information was disclosed under that subsection; and (iii) the types of entities and the names of the courts and tribunals to which the information was disclosed; and (iv) if the information was disclosed under table item 1 or 6 in subsection 355‑70(1)—the general categories of offences in relation to which the information was disclosed; and (d) set out the number (if any) of taxation officers (within the meaning of the Income Tax Assessment Act 1997) found guilty of the offence in section 355‑25 in Schedule 1 (about disclosure of protected information); and (e) set out information on the exercise during the year of the Commissioner's powers under Subdivision 370‑A in Schedule 1 (Commissioner's remedial power). (1C) Subsection (1) does not apply in relation to Part III and sections 15 and 15A insofar as that Part and those sections apply in relation to the Tax Agent Services Act 2009. (2) The Minister shall cause a copy of a report furnished under subsection (1) to be laid before each House of the Parliament within 15 sitting days of that House after the day on which the Minister receives the report. (3) For the purposes of section 34C of the Acts Interpretation Act 1901, a report that is required by subsection (1) to be furnished as soon as practicable after 30 June in a year shall be taken to be a periodic report relating to the working of this Act during the year ending on that 30 June. (4) In this section: this Act does not include Part IVC. 3C Reporting of information about corporate tax entity with reported total income of $100 million or more (1) This section applies to an entity for an income year if: (a) the entity is a corporate tax entity; and (b) the entity has total income equal to or exceeding $100 million for the income year, according to information reported to the Commissioner in the entity's income tax return for the income year. An expression used in this subsection that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act. (2) The Commissioner must, as soon as practicable after the end of the income year, make publicly available the information mentioned in subsection (3). (3) The information is as follows: (a) the entity's ABN (within the meaning of the Income Tax Assessment Act 1997) and name; (b) the entity's total income for the income year, according to information reported to the Commissioner in the entity's income tax return (within the meaning of that Act) for the income year; (c) the entity's taxable income or net income (if any) for the income year, according to information reported to the Commissioner in that income tax return; (d) the entity's income tax payable (if any) for the financial year corresponding to the income year, according to information reported to the Commissioner in that income tax return. (4) Subsection (5) applies if: (a) the entity gives the Commissioner a notice in writing that the return mentioned in paragraph (3)(b) contains an error; and (b) the notice contains information that corrects the error. (5) The Commissioner may at any time make the information mentioned in paragraph (4)(b) publicly available, in accordance with subsection (2), in order to correct the error. (6) To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure. 3CA Reporting of information by corporate country by country reporting entities (1) This section applies to a corporate tax entity for an income year if: (a) the entity is a country by country reporting entity for the income year; and (b) at the end of the income year, the entity is: (i) an Australian resident; or (ii) a foreign resident who operates an Australian permanent establishment (within the meaning of Part IVA of the Income Tax Assessment Act 1936); and (c) the entity does not lodge a general purpose financial statement for the financial year most closely corresponding to the income year: (i) with the Australian Securities and Investments Commission; and (ii) within the time provided under subsection 319(3) of the Corporations Act 2001 for lodgement of a report for that financial year. (1A) However, this section does not apply to a corporate tax entity for an income year if: (a) the entity is a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and (b) the Commissioner has given notice to the entity for the income year under subsection (1B). (1B) For the purposes of paragraph (1A)(b), the Commissioner may give notice in writing to a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) for one or more specified income years if the Commissioner considers that it is appropriate to do so. (2) A corporate tax entity to which this section applies for an income year must, on or before the day by which the entity is required to lodge its income tax return for the income year with the Commissioner, give to the Commissioner in the approved form a general purpose financial statement for the financial year most closely corresponding to the income year. Note: Section 286‑75 in Schedule 1 provides an administrative penalty for breach of this subsection. (3) The Commissioner must give a copy of the statement to the Australian Securities and Investments Commission. (4) The giving of the copy to the Australian Securities and Investments Commission under subsection (3) is taken, for the purposes of the Corporations Act 2001, to be lodgement of the document with the Australian Securities and Investments Commission. Note: Under section 1274 of the Corporations Act 2001, a person may inspect, and require to be given a copy or extract of, any document lodged with the Australian Securities and Investments Commission. (5) For the purposes of this section, a general purpose financial statement in relation to an entity: (a) must be prepared in accordance with: (i) the accounting principles; or (ii) if accounting principles do not apply in relation to the entity—commercially accepted principles relating to accounting; and (b) if the entity is a member of a group of entities that are consolidated for accounting purposes as a single group—must relate to: (i) the entity; or (ii) the entity and some or all of the other members of the group. (6) An expression used in this section that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act. 3D Publication of information by certain country by country reporting entities (1) This section applies to an entity for a period mentioned in subsection (2) (the reporting period) if: (a) the entity is: (i) a constitutional corporation; or (ii) a partnership in which each of the partners is a constitutional corporation; or (iii) a trust of which each of the trustees is a constitutional corporation; and (b) the entity was a country by country reporting parent for a period that includes the whole or a part of the period mentioned in subsection (2) that preceded the reporting period; and (c) the entity is a member of a country by country reporting group at any time during the reporting period; and (d) at any time during the reporting period, the entity or another member of the country by country reporting group is: (i) an Australian resident; or (ii) a foreign resident who operates an Australian permanent establishment (within the meaning of Part IVA of the Income Tax Assessment Act 1936); and (e) assuming that the reporting period were an income year, both of the following apply: (i) the entity's aggregated turnover for the income year includes one or more amounts of income from an Australian source; (ii) the sum of those amounts is $10 million or more; and (f) the entity is not included in a class of entities: (i) prescribed by the regulations for the purposes of this subparagraph; or (ii) specified in a legislative instrument under subsection 3DB(4); and (g) the entity and the reporting period are not specified in an exemption under subsection 3DB(5). (2) For the purposes of subsection (1), the period is: (a) if paragraph (b) of this subsection does not apply—each period for which audited consolidated financial statements for the entity for the period are prepared; or (b) if the entity does not prepare audited consolidated financial statements—each period for which the entity would be, on the assumption that the entity were a listed company (within the meaning of section 26BC of the Income Tax Assessment Act 1936), required to prepare such statements. Publication of information (3) An entity to which this section applies for a reporting period must, within 12 months after the end of the reporting period: (a) publish the information set out in subsection 3DA(1), except to the extent the entity, the information and the reporting period are specified in an exemption under subsection 3DB(6); and (b) do so by giving a document containing the information to the Commissioner in the approved form. Note: Subsection 288‑140(1) in Schedule 1 provides for an administrative penalty for failing to comply with this subsection on time. (4) The Commissioner must, as soon as practicable after receiving the document given in accordance with paragraph (3)(b), make the information in the document available on an Australian government website. Government related entities (5) This section does not apply to a corporate tax entity for a period mentioned in subsection (2) if: (a) the entity is a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999); and (b) the Commissioner has given notice to the entity for the period under subsection (6). (6) For the purposes of paragraph (5)(b), the Commissioner may give notice in writing to a government related entity (within the meaning of the A New Tax System (Goods and Services Tax) Act 1999) for one or more specified periods if the Commissioner considers that it is appropriate to do so. Interpretation (7) An expression used in this section or section 3DA or 3DB that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act. 3DA Publication of information by certain country by country reporting entities—information to be published (1) For the purposes of paragraph 3D(3)(a), the information the entity must publish is as follows: (a) the name of the entity; (b) the names of each other entity that, at that time, was a member of the country by country reporting group; (c) a description of the country by country reporting group's approach to tax; (d) the matters listed in subsection (3) of this section for the reporting period in respect of each of the following jurisdictions: (i) Australia; (ii) a jurisdiction specified in a determination under subsection (4), if the country by country reporting group operates in that jurisdiction; (e) in respect of the jurisdictions in which the country by country reporting group operates that are not mentioned in paragraph (d) of this subsection: (i) a description of the country by country reporting group's main business activities for the reporting period in the area consisting of those jurisdictions; (ii) for each matter listed in subsection (5), the amounts for the reporting period for that matter in respect of each jurisdiction in the area, published as a sum of those amounts for that matter; (iii) the currency used in calculating and presenting the information mentioned in subparagraph (ii); (f) if regulations for the purposes of this paragraph prescribe information—that information. (2) However, for the purposes of this section and sections 3D and 3DB, the entity is taken to have published the information set out in paragraph (1)(e) of this section if it publishes the matters listed in subsection (3) for the reporting period in respect of each jurisdiction in which the country by country reporting group operates. (3) For the purposes of paragraph (1)(d) and subsection (2), the following matters are listed: (a) the name of the jurisdiction; (b) a description of main business activities; (c) the number of employees (on a full‑time equivalent basis) as at the end of the reporting period; (d) revenue from unrelated parties; (e) revenue from related parties that are not tax residents of the jurisdiction; (f) profit or loss before income tax; (g) the book value at the end of the reporting period of tangible assets, other than cash and cash equivalents; (h) income tax paid (on a cash basis); (i) income tax accrued (current year); (j) the reasons for the difference between: (i) the amount mentioned in paragraph (i) of this subsection; and (ii) the amount of income tax due if the income tax rate applicable in the jurisdiction were applied to the amount mentioned in paragraph (f) of this subsection; (k) the currency used in calculating and presenting the information mentioned in paragraphs (d) to (j) of this subsection. (4) For the purposes of subparagraph (1)(d)(ii), the Minister may, by legislative instrument, make a determination specifying jurisdictions. (5) For the purposes of subparagraph (1)(e)(ii), the following matters are listed: (a) the number of employees (on a full‑time equivalent basis) as at the end of the reporting period; (b) revenue from unrelated parties; (c) revenue from related parties that are not tax residents of the jurisdiction; (d) profit or loss before income tax; (e) the book value at the end of the reporting period of tangible assets, other than cash and cash equivalents; (f) income tax paid (on a cash basis); (g) income tax accrued (current year). (6) The amounts published by the entity for the matters listed in paragraphs (3)(c) to (i) and subsection (5) must be based on: (a) if paragraph (b) of this subsection does not apply—amounts as shown in the audited consolidated financial statements for the entity for the reporting period; or (b) if audited consolidated financial statements for the entity for the reporting period have not been prepared—amounts that would be, on the assumptions that the entity were a listed company (within the meaning of section 26BC of the Income Tax Assessment Act 1936) and such statements were prepared, shown in those statements. Interpretation (7) For the purposes of determining the effect that paragraph (1)(c), subsections (3) and (5) and any regulations made for the purposes of paragraph (1)(f) have in relation to an entity, identify information mentioned in those provisions: (a) so as best to achieve consistency with Disclosures 207‑1 and 207‑4 of GRI 207:Tax 2019 of the Global Reporting Initiative's Sustainability Reporting Standards; and (b) having regard to the following documents, to the extent they are relevant: (i) the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, as approved by the Council of the Organisation for Economic Cooperation and Development and last amended on 7 January 2022; (ii) Guidance on the Implementation of Country‑by‑Country Reporting: BEPS Action 13 (2022) of the Organisation for Economic Cooperation and Development; (iii) a document, or part of a document, prescribed by the regulations for the purposes of this subparagraph. Note 1: The document in paragraph (a) could in 2024 be viewed on the Global Reporting Initiative's website (https://www.globalreporting.org). Note 2: The documents in subparagraphs (b)(i) and (ii) could in 2024 be viewed on the Organisation for Economic Cooperation and Development's website (https://www.oecd.org). 3DB Publication of information by certain country by country reporting entities—corrections and exemptions etc. Corrections (1) If an entity becomes aware that a document it has given to the Commissioner under paragraph 3D(3)(b) contains an error, it: (a) if the error is a material error—must; or (b) otherwise—may; publish information that corrects the error by giving a document containing the information to the Commissioner in the approved form. (2) If paragraph (1)(a) applies, the entity must publish the information by giving the document containing the information to the Commissioner no later than 28 days after the entity becomes aware of the error. Note: Subsection 288‑140(1) in Schedule 1 provides for an administrative penalty for failing to comply with paragraph (1)(a) of this section on time. (3) The Commissioner must, as soon as practicable after receiving the document given in accordance with subsection (1), make the information available on an Australian government website. Exemptions (4) For the purposes of subparagraph 3D(1)(f)(ii), the Commissioner may, by legislative instrument, specify a class of entity to which subsection 3D(3) does not apply. (5) For the purposes of paragraph 3D(1)(g), the Commissioner may, by notice in writing, specify: (a) an entity that is exempt from publishing information under subsection 3D(3); and (b) the reporting period for which the exemption applies. (6) For the purposes of paragraph 3D(3)(a), the Commissioner may, by notice in writing, specify: (a) an entity that is exempt from publishing information of a particular kind; and (b) the particular kind of information that the entity is exempt from publishing; and (c) the reporting period for which the exemption applies. (7) A notice under subsection (5) or (6) must only specify a single reporting period. (8) A notice under subsection (5) or (6) is not a legislative instrument. 3E Reporting of information about entity with PRRT payable (1) This section applies to an entity if the entity has an amount of PRRT payable for a year of tax, according to information reported to the Commissioner in the entity's PRRT return for the year of tax. (2) The Commissioner must, as soon as practicable after the end of the year of tax, make publicly available the information mentioned in subsection (3). (3) The information is as follows: (a) the entity's ABN (within the meaning of the Income Tax Assessment Act 1997) and name; (b) the PRRT payable by the entity in respect of the year of tax, according to information reported to the Commissioner in the entity's PRRT return for the year of tax. (4) Subsection (5) applies if: (a) the entity gives the Commissioner a notice in writing that the return mentioned in paragraph (3)(b) contains an error; and (b) the notice contains information that corrects the error. (5) The Commissioner may at any time make the information mentioned in paragraph (4)(b) publicly available, in accordance with subsection (2), in order to correct the error. (6) To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure. (7) In this section: PRRT return means a return under section 59 or 60 of the Petroleum Resource Rent Tax Assessment Act 1987. year of tax has the meaning given by the Petroleum Resource Rent Tax Assessment Act 1987. 3F Reporting of information about junior minerals exploration incentive offset (1) This section applies if the Commissioner makes a determination under section 418‑101 of the Income Tax Assessment Act 1997 allocating exploration credits to an entity for an income year. (2) The Commissioner must, as soon as practicable after making the determination, make publicly available: (a) the ABN and name of the entity; and (b) the amount of the entity's exploration credits allocation for the income year. (3) An expression used in this section that is also used in the Income Tax Assessment Act 1997 has the same meaning as in that Act. 3G Electronic invoicing (1) The Commissioner's functions include the function of developing and/or administering a framework or system for electronic invoicing. (2) Without limiting subsection (1), the Commissioner may develop the framework or system by adopting (with appropriate modifications) a framework or system for electronic invoicing operating outside Australia. (3) The Commissioner has power to do all things that are necessary or convenient to be done for or in connection with the performance of the Commissioner's functions under this section. (4) Without limiting subsection (3), the Commissioner's powers under that subsection include: (a) entering into agreements for integrating the framework or system for electronic invoicing mentioned in subsection (1) with frameworks or systems for electronic invoicing that operate outside Australia; and (b) entering into agreements for accessing the framework or system for electronic invoicing mentioned in subsection (1); and (c) liaising with: (i) foreign countries; and (ii) agencies, and other entities, of foreign countries; to develop common approaches to electronic invoices between countries. (5) This section does not limit any functions or powers the Commissioner has apart from this section. 3H Reporting of information about research and development tax offset (1) This section applies to an R&D entity in relation to an income year if, according to information the entity gave the Commissioner, the entity is entitled under Division 355 of the Income Tax Assessment Act 1997 to a tax offset for amounts it can deduct under that Division for the income year. (2) The Commissioner must, as soon as practicable after the second 30 June after the financial year corresponding to the income year, make publicly available the information mentioned in subsection (3). (3) The information is as follows: (a) the entity's name; (b) the entity's ABN or, if the first information the entity gave the Commissioner indicating the entity's entitlement to the tax offset does not include the entity's ABN but does include the entity's ACN (within the meaning of the Corporations Act 2001), the entity's ACN; (c) if, according to the first information the entity gave the Commissioner indicating the entity's entitlement to the tax offset, the total described in paragraph (4)(a) exceeds the total described in paragraph (4)(b)—the excess. (4) For the purposes of paragraph (3)(c), the totals are as follows: (a) the total of what the entity can deduct for the income year as described in subsection (1) of this section; (b) the total of the amounts the entity has under section 355‑445 of the Income Tax Assessment Act 1997 for the income year. (5) Subsection (6) applies if: (a) the entity gives the Commissioner a notice in writing that the information mentioned in paragraph (3)(c) contains an error; and (b) the notice contains information that corrects the error. (6) The Commissioner may at any time make the information mentioned in paragraph (5)(b) publicly available, in accordance with subsection (2), in order to correct the error. (7) To avoid doubt, if the Commissioner considers that information made publicly available under subsection (2) fails to reflect all of the information required to be made publicly available under that subsection, the Commissioner may at any time make publicly available other information in order to remedy the failure. (8) An expression used in this section and in the Income Tax Assessment Act 1997 has the same meaning in this section as in that Act. 3J Functions relating to digital ID systems (1) The Commissioner's functions include providing services, or access to services, within digital ID systems. (2) Without limiting subsection (1), the Commissioner may participate within the Australian Government Digital ID System as one or more kinds of accredited entities. (3) The Commissioner has power to do all things that are necessary or convenient to be done for or in connection with the performance of the Commissioner's functions under this section. (4) This section does not limit any functions or powers the Commissioner has apart from this section. (5) To avoid doubt: (a) the Digital ID Act 2024 is not a taxation law; and (b) the functions referred to in subsection (1) are not performed under, or for the purposes of, a taxation law. (6) In this section: accredited entity has the same meaning as in the Digital ID Act 2024. Australian Government Digital ID System has the same meaning as in the Digital ID Act 2024. digital ID system has the same meaning as in the Digital ID Act 2024. Part II—Commissioner of Taxation, Second Commissioner of Taxation and Deputy Commissioner of Taxation 4 Commissioner and Second Commissioners of Taxation There shall be a Commissioner of Taxation and 3 Second Commissioners of Taxation, who shall be appointed by the Governor‑General. 4A Statutory Agency etc. for purposes of Public Service Act (1) The staff necessary to assist the Commissioner are to be persons engaged under the Public Service Act 1999. (2) For the purposes of the Public Service Act 1999: (a) the Commissioner and the APS employees assisting the Commissioner together constitute a Statutory Agency; and (b) the Commissioner is the Head of that Statutory Agency. 5 Tenure of Commissioner and Second Commissioners (1) The Commissioner of Taxation and each Second Commissioner of Taxation shall be appointed for terms of 7 years respectively and shall be eligible for re‑appointment. (3) The Commissioner of Taxation and the Second Commissioners of Taxation are not subject to the Public Service Act 1999. 5A Remuneration and allowances of Commissioner and Second Commissioners (1) The Commissioner of Taxation and the Second Commissioners of Taxation shall be paid such remuneration as is determined by the Remuneration Tribunal but, if no determination of that remuneration by the Tribunal is in operation, they shall be paid remuneration at the respective rates that were applicable immediately before the commencement of this section. (2) The Commissioner of Taxation and the Second Commissioners of Taxation shall be paid such allowances as are prescribed. (3) This section has effect subject to the Remuneration Tribunal Act 1973. 6 Leave of absence (1) The Commissioner and a Second Commissioner have such recreation leave entitlements as are determined by the Remuneration Tribunal. (2) The Minister may grant the Commissioner and a Second Commissioner leave of absence, other than recreation leave, on such terms and conditions as to remuneration or otherwise as the Minister determines. 6A Resignation The Commissioner or a Second Commissioner may resign his or her office by writing signed by the Commissioner or Second Commissioner, as the case may be, and delivered to the Governor‑General. 6B Acting appointments (1) The Minister may appoint a person to act in the office of Commissioner of Taxation: (a) during a vacancy in that office; or (b) during any period, or during all periods, when the person holding that office is absent from duty or from Australia or is, for any other reason, unable to perform the functions of that office. Note: For rules that apply to acting appointments, see section 33A of the Acts Interpretation Act 1901. (2) The Minister may appoint a person to act in an office of Second Commissioner of Taxation: (a) during a vacancy in that office; or (b) during any period, or during all periods, when the person holding the office of Second Commissioner of Taxation is absent from duty or from Australia, is acting in the office of Commissioner of Taxation or is, for any other reason, unable to perform the functions of the office of Second Commissioner of Taxation. Note: For rules that apply to acting appointments, see section 33A of the Acts Interpretation Act 1901. (6) While a person is acting in the office of Commissioner of Taxation, the person has and may exercise all the powers, and shall perform all the functions, of the Commissioner under this Act or any other law. (6A) For the purposes of subsection (6), the Commissioner's powers and functions include powers and functions given to the Commissioner