EXPLANATORY STATEMENT
Issued by authority of the Minister for Revenue and Financial 
Services
Taxation Administration Act 1953
Taxation Administration Regulations 2017
The Taxation Administration Act 1953 (the Act) provides the administrative 
framework for the tax law. This includes the collection and recovery of income tax 
and other liabilities, objections, reviews and appeals processes, charges and penalties, 
rulings and other tax administration matters.
Section 18 of the Act provides that the Governor-General may make regulations 
prescribing matters required or permitted by the Act to be prescribed, or necessary or 
convenient to be prescribed for carrying out or giving effect to the Act.
The purpose of the Taxation Administration Regulations 2017 (the Regulations) is to 
remake and improve the operation of the Taxation Administration Regulations 1976 
before they 'sunset'. The Legislation Act 2003 provides that all legislative 
instruments, other than exempt instruments, progressively sunset according to the 
timetable in section 50 of that Act. Legislative instruments made in the 1970s that 
were registered on the Federal Register of Legislation on 1 January 2005, such as the 
Taxation Administration Regulations 1976, are automatically repealed on 
1 October 2017. Legislative instruments generally cease to have effect after 10 years 
unless their operation is extended such as by remaking the instrument.
The Regulations remake and improve the Taxation Administration Regulations 1976 
by repealing redundant provisions, simplifying language and restructuring provisions 
for ease of navigation. The key changes are:
	the structure of the Regulations has been changed from that used in the Taxation 
Administration Regulations 1976 to follow the Act more closely; 
	headings to Parts of the Regulations have been updated to state whether they 
relate to the body of the Act or Schedule 1 to the Act; 
	expressions in sections that are made for the purpose of Schedule 1 to the Act 
take their meaning from the Income Tax Assessment Act 1997, rather than the 
body of the Act. The effect of this is that a number of expressions that were 
duplicated from the Income Tax Assessment Act 1997 have been removed; and
	certain provisions that deal with withholding payments to foreign residents have 
been restructured so that the provisions that prescribe what types of payments 
are covered are separate from the provisions for working out the amount of the 
payment.
These changes are not intended to affect the substantive meaning or operation of the 
provisions.
Further details of the Regulations are set out in Attachment A.
Under certain sections of the Act, the Minister must be satisfied of particular matters 
before regulations can be made for the purposes of those sections. The Minister is 
satisfied of each of those matters.
An Exposure Draft of the proposed Regulations and accompanying Explanatory 
Materials were released for public consultation from 31 July 2017 to 18 August 2017. 
One submission was received during the consultation process, but no changes to the 
Regulations or Explanatory Statement were necessary.
The Exposure Draft version of the Regulations included a subdivision about 
withholding amounts for Subdivisions 12-B, 12-C and 12-D of Schedule 1 to the Act. 
This subdivision has been omitted, as the amounts to be withheld are covered by 
withholding schedules made by the Commissioner.
The Regulations are a legislative instrument for the purposes of the Legislation Act 
2003.
The Regulations commenced on 1 October 2017.
Prior to the making of the Regulations and in accordance with the Office of Best 
Practice Regulation's (OBPR) Guidance Note on sunsetting instruments, the 
Department of the Treasury self-assessed that the Taxation Administration 
Regulations 1976 were operating effectively and efficiently, and therefore a 
Regulation Impact Statement was not required. This assessment was informed by the 
public consultation on the exposure draft Regulations. This assessment has been 
confirmed and will be published by OBPR for transparency purposes (OBPR 
reference 22647).
A Statement of Compatibility with Human Rights is at Attachment C. The Legislative 
Instrument is compatible with human rights as it does not raise any human rights 
issues.





ATTACHMENT A
Details of the Taxation Administration Regulations 2017
This attachment sets out further details of the Taxation Administration Regulations 
2017 (the Regulations). All references are to the Regulations unless otherwise stated. 
References to a 'corresponding provision' are to the corresponding provision in the 
Taxation Administration Regulations 1976, as identified by the finding table in 
Attachment B.
Changes of a minor or machinery nature, such as the increased use of headings and 
also references to 'section' rather than 'regulation' in accordance with modern 
drafting practice, are generally not specifically identified in this Attachment. Where 
changes are made that are intended to apply in a different way or require further 
explanation, these are identified and explained in this Attachment.
Part 1-Preliminary
Section 1
This section provides that the title of the Regulations is the Taxation Administration 
Regulations 2017.
Section 2
This section provides that the Regulations commence on 1 October 2017.
Section 3
This section provides that the Regulations are made under the Taxation 
Administration Act 1953.
Section 4
This section provides that each instrument that is specified in a Schedule to the 
Regulation is amended or repealed as set out in the applicable items in the Schedule 
concerned, and any other item in a Schedule to the Regulations has effect according to 
its terms.
Section 5
This section contains defined expressions used in the Regulations. As part of the 
remake of the Regulations a number of redundant definitions were repealed. Where an 
expression is defined in a later section in the Regulations, a 'signpost' has been added 
that states in which section that expression is defined, rather than replicating the 
expression. This is done where it improves the comprehensibility of that section.
All expressions in section 5 have the same meaning throughout the Regulations 
consistent with modern drafting practice. Because the Regulations use a number of 
terms that are defined in other Acts, a number of expressions have been added so that 
the term has that meaning when used throughout the Regulations.
'Electronic communication' has been defined to have the same meaning as in the 
Electronic Transactions Act 1999. This definition was added because of amendments 
to Division 4 of Part 2, which is about the service of documents.
Headings to Parts in the Regulations
Headings to Parts throughout the Regulations have been updated to make it clear 
whether the Part relates to the Act or Schedule 1 to the Act. This is because 
expressions have a different meaning when used in Schedule 1 to the Act. Sections 
25, 57, 62 and 65 ensure that expressions used in Parts 3, 4, 5 and 6 have the same 
meaning as in Schedule 1 to the Act. Accordingly, the headings to each Part have 
been updated to signpost how the sections in each Part should be interpreted. The 
headings also note the Chapter of Schedule 1 to the Act to which the Part relates to 
assist readers in locating the relevant provisions.
Part 2-General administration (not relating to Schedule 1 to the Act)
Division 1-Preliminary
Section 6
This section sets out that paragraph 13(1)(b) of the Legislation Act 2003 has effect in 
relation to Part 2. That paragraph provides that where an expression is used in an 
instrument it has the same meaning as in the enabling legislation in force from time to 
time. This provision is included because sections 25, 57, 62 and 65 of the Regulations 
modify the operation of paragraph 13(1)(b) so that the expressions used in Parts 3, 4, 
5 and 6 have the same meaning as in Schedule 1 to the Act, rather than the body of the 
Act.
The effect of section 3AA of the Act is that an expression used in Schedule 1 to the 
Act has the same meaning as in the Income Tax Assessment Act 1997. This means that 
some expressions have a different meaning when used in Schedule 1 to when they are 
used in the Act other than in Schedule 1. To clarify that expressions used in the 
Regulations have the same meaning as the relevant expressions of the enabling 
legislation to which they relate, the section states that paragraph 13(1)(b) has an 
unmodified operation in relation to the expressions used in Part 2, and therefore the 
expressions used should be interpreted to have the same meaning as in the enabling 
legislation.



Division 2-Prosecutions and offences
Section 7
The section has been updated to refer to subsections 8C(1), 8D(1) or 8D(2) of the Act, 
rather than stating the matters or things the person mentioned in the subsections 
refused or failed to do.
This section is remade in reliance on the power in section 18 of the Act to make 
regulations that are 'necessary and convenient' for the operation of the Act. The 
section deals with evidentiary certificates in respect of certain offences. Sections 8C 
and 8D of the Act establish offences for refusing or failing to do specified things 
under a taxation law and refusing or failing to do specified things when attending 
before the Commissioner of Taxation (Commissioner) or another person pursuant to a 
taxation law. The ability of the Commissioner, a Second Commissioner or Deputy 
Commissioner to issue certificates that are prima facie evidence of the facts stated in 
the certificate is 'necessary and convenient' for the operation of the Act.
Sections 8 to 10
These sections replicate the corresponding provisions in the Taxation Administration 
Regulations 1976, but have been updated in accordance with modern drafting 
practice.
Division 3-Departure from Australia
Section 11
The section replicates the corresponding provision in the Taxation Administration 
Regulations 1976, but updates the reference to the 'Secretary of the Department of 
Foreign Affairs and Trade' to 'the Secretary of the Department administered by the 
Minister administering the Diplomatic Privileges and Immunities Act 1967'. This 
ensures that the Regulations do not need to be updated in the future because of 
changes to responsibilities of Ministers and Department names.
Sections 12 and 13
These sections replicate the corresponding provisions in the Taxation Administration 
Regulations 1976, but have been updated in accordance with modern drafting 
practice.
Division 4-Service of documents
Division 4 is remade in reliance on the power in section 18 of the Act to make 
regulations that are 'necessary and convenient' for the operation of the Act. The Act 
contains provisions permitting or requiring the Commissioner to serve documents on 
(or provide documents to) persons in particular circumstances. As Division 4 deals 
with how service of those documents is to be effected (and related matters), it is 
necessary and convenient for the operation of the Act.
Section 14
Paragraph 14(c) has been amended to align the drafting with other similar provisions 
dealing with the service of documents and electronic communications, particularly the 
Electronic Transactions Act 1999. These changes reflect the increased use of digital 
communication in the Australian community. It provides that where a person has 
given the Commissioner an electronic address as a preferred address for service, the 
Commissioner may serve a document on that person by:
	sending an electronic copy of the document to that address; or
	sending an electronic communication to that address that notifies the person that 
a copy of the document is available to be retrieved by electronic means.
Where an electronic communication is sent to an address and the copy of the 
document is not capable of being retrieved, then the document will not be served on 
the person.
Section 15
The section replicates the corresponding provisions in the Taxation Administration 
Regulations 1976, but the definition of 'effective', when used in relation to an 
address, has been moved from the definition section to section 15. Section 5 
(definitions) now notes that effective has the meaning given by subsection 15(3).
A consequential amendment has been made to subsection 15(3) to reflect the change 
to paragraph 14(c).
Sections 16 to 19
These sections replicate the corresponding provisions in the Taxation Administration 
Regulations 1976, but have been updated in accordance with modern drafting 
practice.
Division 5-Miscellaneous
Section 20
The section replicates the corresponding provisions in the Taxation Administration 
Regulations 1976, but has been updated in accordance with modern drafting practice.
Sections 21 and 22
Sections 21 and 22 are made in reliance on the power in section 18 of the Act to make 
regulations that are 'necessary and convenient' for the operation of the Act. The Act 
contains provisions setting out how a person is to discharge their tax-related liability. 
As the section deals with how a person is to pay the liability, including by requiring 
that it must be discharged in Australian currency, it is necessary and convenient for 
the operation of the Act.
Section 23
Section 23 is remade in reliance on the power in section 18 of the Act to make 
regulations that are 'necessary and convenient' for the operation of the Act. The Act 
contains provisions setting out the treatment of payments made to the Commissioner 
in relation to a tax-related liability. As the section deals with amounts that are to be 
deducted from a payment if the Commissioner has incurred postage expenses as a 
result of a deficiency or failure to pay postage on a postal item sent to the 
Commissioner, it is necessary and convenient for the operation of the Act.
Section 24
Section 24 is remade in reliance on the power in section 18 of the Act to make 
regulations that are 'necessary and convenient' for the operation of the Act. The Act 
contains provisions that require the Commissioner, a Second Commissioner or a 
Deputy Commissioner to sign documents, and give authority or notices under taxation 
laws. As the section deals with when a signature of a Commissioner, a Second 
Commissioner or a Deputy Commissioner is taken to be effective for the purpose of 
those documents, authorities or notices, it is necessary and convenient for the 
purposes of the Act.
Part 3-Income tax (Chapter 2 in Schedule 1 to the Act)
Division 1-Preliminary
Section 25
The section sets out that paragraph 13(1)(b) of the Legislation Act 2003 has a 
modified operation in relation to Part 3 of the Regulations. Expressions used in that 
part have the same meaning as in Schedule 1 to the Act, rather than the enabling 
legislation. The remainder of section 13 of the Legislation Act 2003 operates in 
relation to Part 3 without any modification.
The effect of section 3AA of the Act is that an expression used in Schedule 1 to the 
Act has the same meaning as in the Income Tax Assessment Act 1997. This means that 
some terms have a different meaning when used in Schedule 1 to when they are used 
in the Act other than in Schedule 1. To ensure that expressions used in the 
Regulations have the same meaning as the relevant provisions of the enabling 
legislation to which they relate, it is necessary to modify the operation of 
paragraph 13(1)(b) so that expressions used in the sections in Part 3 are interpreted to 
have the same meaning as when they are used in Schedule 1 to the Act.
Section 26
This section simplifies a number of different provisions in the Taxation 
Administration Regulations 1976 that deal with how amounts are to be rounded at 
various times for the purpose of the PAYG withholding amount rules. As the same 
rounding rules were applied at each stage, they have been simplified into a single 
rounding rule. There is no change to the outcomes by applying a single rounding rule. 
The single rounding rule applies to amounts that are dealt with, or worked out, under 
Divisions 2 and 3 of Part 3.
Division 2-Pay as you go (PAYG) withholding-Payments from which amounts 
must be withheld
Subdivision A-Payments for work or services
Section 27
The section has been updated to replace references to an individual that performs in a 
promotional activity, with references to 'performing artist', which is a defined term in 
the Income Tax Assessment Act 1997. The prescribed activities in which a performing 
artist may be engaged under a contract have been simplified. They now cover where 
the artist endorses or promotes goods or services, or where they appear or participate 
in an advertisement. To ensure that the section continues to have the same coverage, 
the exception where a person is engaged primarily because they are a sportsperson has 
been retained.
Subdivision B-Payments where TFN not quoted
Sections 28 and 29
These sections replicate the corresponding provisions in the Taxation Administration 
Regulations 1976, but have been updated in accordance with modern drafting 
practice.
Section 30
Subsection 30(2) has been amended to clarify that the provision also applies where 
there is no actual payment, but only a deemed payment, as there may be under 
subsection 12-180(3) of the Act.
Subdivision C-Payments to foreign residents
Sections 31 to 33
The corresponding provisions that relate to setting the amount to withhold for 
Subdivision 12-FB of Schedule 1 to the Act have been moved into Division 3. This 
ensures that the Regulations follow the structure of the Act, to assist readers in 
locating sections within the Regulations. These provisions now only prescribe kinds 
of payments for the purposes of paragraph 12-315(1)(b) of Schedule 1 to the Act. The 
kinds of payments that are prescribed are not intended to be affected by the 
amendments, and include payments for gaming junkets, entertainment or sports 
activities and construction and related activities.
Paragraph 44B(4) of the Taxation Administration Regulations 1976, included a 
non-exhaustive list of support staff that relate to entertainment or sports activities. 
That list has been removed to simplify and shorten the provision, making it more 
principle-based. However, its removal is not intended to affect the coverage of the 
provision, or imply that those support staff are not engaged in an entertainment or 
sports activity. The support staff that were removed included:
	bodyguards; and
	choreographers; and
	coaches; and
	costume designers; and
	directors; and
	directors of photography; and
	doctors; and
	film editors; and
	hairdressers; and
	musical directors; and
	personal trainers; and
	physiotherapists; and
	producers; and
	production designers; and
	set designers; and
	sports psychologists; and
	the providers of any other similar services.
For the purposes of sections 31 to 33, the Minister is satisfied that each payment set 
out in those sections is a payment of a kind that could reasonably be related to 
assessable income of foreign residents, as is required by section 12-315 of Schedule 1 
to the Act.
Subdivision D-Distributions of withholding MIT income
Section 34
The corresponding regulation in the Taxation Administration Regulations 1976 was 
affected by a number of application provisions that were contained in amending 
regulations that have been repealed. Paragraph 7(2)(b) of the Treasury (Spent and 
Redundant Instruments) Repeal Regulation 2013 preserves the operation of a number 
of application provisions that were repealed in that instrument. Those application 
provisions are intended to continue in relation to this section.
Division 3-Pay as you go (PAYG) withholding-Working out the amount to 
withhold
Subdivision A-Withholding amounts for Subdivision 12-E
Section 35
The words 'of income' that followed the word 'payment' have been removed from 
subsection 35(1) to clarify that the amount to be withheld is worked out by reference 
to the gross payment, and not just the part of the payment that relates to the ordinary 
or statutory income of the recipient.
A number of expressions from the Income Tax Assessment Act 1997 were previously 
required to be duplicated in the corresponding provision in the Taxation 
Administration Regulations 1976. Because of the effect of section 25 it is no longer 
necessary to duplicate those expressions, so they have been removed.
Section 36 to 38
These sections replicate the corresponding provisions in the Taxation Administration 
Regulations 1976, but have been updated in accordance with modern drafting 
practice.
Subdivision B-Withholding amounts for Subdivision 12-F
Section 39
This section sets out that the Subdivision applies to a part of a dividend in the same 
way as it does to a dividend to clarify its operation in these circumstances.
Sections 40 to 45
These sections replicate the corresponding provisions in the Taxation Administration 
Regulations 1976, but have been updated in accordance with modern drafting 
practice.
Subdivision C-Withholding amounts for Subdivision 12-FA and 12-FAA
Sections 46 to 47
These sections replicate the corresponding provisions in the Taxation Administration 
Regulations 1976, but have been updated in accordance with modern drafting 
practice.
Subdivision D-Withholding amounts for Subdivision 12-FB
Sections 48 to 51
These sections have been inserted as a result of the restructure of the former 
regulations 44A, 44B and 44C of the Taxation Administration Regulations 1976. 
These replicate the provisions that set the amount to withhold for Subdivision 12-FB 
of Schedule 1 to the Act, for kinds of payments that have been prescribed under 
Part 3, Division 2, Subdivision C. This ensures that the Regulations follow the 
structure of the Act, to assist readers in locating sections within the Regulations.
Subdivision E-Withholding amounts for Subdivision 12-FC and 12-G
Sections 52 to 53
These sections replicate the corresponding provisions in the Taxation Administration 
Regulations 1976, but have been updated in accordance with modern drafting 
practice.
Subdivision F-Declarations
Section 54
The section replicates the corresponding provisions in the Taxation Administration 
Regulations 1976, but has been updated in accordance with modern drafting practice.
Section 55
The words 'of that kind' have been omitted from the corresponding provision to 
sub-paragraph 55(1)(b)(ii) in the Taxation Administration Regulations 1976. This 
makes it clearer that the sub-paragraph is referring to a declaration that has been taken 
to be given under subsection 55(2), for relief from 50 per cent of the Medicare Levy. 
Sections 56
The section replicates the corresponding provisions in the Taxation Administration 
Regulations 1976, but has been updated in accordance with modern drafting practice.
Part 4-Other taxes (Chapter 3 in Schedule 1 to the Act)
Division 1-Preliminary
Section 57
This section sets out that paragraph 13(1)(b) of the Legislation Act 2003 has a 
modified operation in relation to Part 4 of the Regulations. Expressions used in that 
part have the same meaning as in Schedule 1 to the Act, rather than the enabling 
legislation. The remainder of section 13 of the Legislation Act 2003 operates in 
relation to Part 4 with unmodified effect.
The effect of section 3AA of the Act is that an expression used in Schedule 1 to the 
Act has the same meaning as in the Income Tax Assessment Act 1997. This means that 
some terms have a different meaning when used in Schedule 1 to when they are used 
in the Act other than in Schedule 1. To ensure that expressions used in the 
Regulations have the same meaning as the relevant provisions of the enabling 
legislation to which they relate, it is necessary to modify the operation of 
paragraph 13(1)(b) so that expressions used in the sections in Part 3 are interpreted to 
have the same meaning as when they are used in Schedule 1 to the Act.
Division 2-Indirect Taxes
Sections 58 to 59
These sections replicate the corresponding provisions in the Taxation Administration 
Regulations 1976, but have been updated in accordance with modern drafting 
practice.
An example of the type of entity that is the subject of an international agreement 
referred to in subsection 58(2) is the Australian-American Educational Foundation, 
which was established under the Agreement between the Government of the 
Commonwealth of Australia and the Government of the United States of America for 
the financing of certain educational exchange programmes.
The text of the agreement is set out in Australian Treaty Series [1964] ATS 15.
Section 60
The words 'worked out under subsection (3)' have been inserted in subsection 60(2) 
to clarify that the amount to be refunded is worked out in accordance with 
subsection 60(3). This does not change the intended operation of the section.
Section 61
The section replicates the corresponding provisions in the Taxation Administration 
Regulations 1976, but has been updated in accordance with modern drafting practice.
Part 5-Generic rules (Chapter 4 in Schedule 1 to the Act)
Division 1-Preliminary
Section 62
This section sets out that paragraph 13(1)(b) of the Legislation Act 2003 has a 
modified operation in relation to Part 5 of the Regulations. Expressions used in that 
Part have the same meaning as in Schedule 1 to the Act, rather than the enabling 
legislation. The remainder of section 13 of the Legislation Act 2003 operates in 
relation to Part 5 with unmodified effect.
The effect of section 3AA of the Act is that an expression used in Schedule 1 to the 
Act has the same meaning as in the Income Tax Assessment Act 1997. This means that 
some terms have a different meaning when used in Schedule 1 to when they are used 
in the Act other than in Schedule 1. To ensure that expressions used in the 
Regulations have the same meaning as the relevant provisions of the enabling 
legislation to which they relate, it is necessary to modify the operation of 
paragraph 13(1)(b) so that expressions used in the sections in Part 3 are interpreted to 
have the same meaning as when they are used in Schedule 1 to the Act.
Division 2-Estimates of liability
Sections 63 to 64
These sections replicate the corresponding provisions in the Taxation Administration 
Regulations 1976, but have been updated in accordance with modern drafting 
practice.
Part 6-Administration (Chapter 5 in Schedule 1 to the Act)
Division 1-Preliminary
Section 65
This section sets out that paragraph 13(1)(b) of the Legislation Act 2003 has a 
modified operation in relation to Part 6 of the Regulations. Expressions used in that 
Part have the same meaning as in Schedule 1 to the Act, rather than the enabling 
legislation. The remainder of section 13 of the Legislation Act 2003 operates in 
relation to Part 6 with unmodified effect.
The effect of section 3AA of the Act is that an expression used in Schedule 1 to the 
Act has the same meaning as in the Income Tax Assessment Act 1997. This means that 
some terms have a different meaning when used in Schedule 1 to when they are used 
in the Act other than in Schedule 1. To ensure that expressions used in the 
Regulations have the same meaning as the relevant provisions of the enabling 
legislation to which they relate, it is necessary to modify the operation of 
paragraph 13(1)(b) so that expressions used in the sections in Part 3 are interpreted to 
have the same meaning as when they are used in Schedule 1 to the Act.
Division 2-The Australian Taxation Office
Subdivision A-Powers to obtain information and evidence
Section 66
The section replicates the corresponding provisions in the Taxation Administration 
Regulations 1976, but has been updated in accordance with modern drafting practice.
Subdivision B-Confidentiality of taxpayer information
Section 67
The section replicates the corresponding provisions in the Taxation Administration 
Regulations 1976, but has been updated in accordance with modern drafting practice.
Division 3-Rulings
Section 68
The section replicates the corresponding provisions in the Taxation Administration 
Regulations 1976, but has been updated in accordance with modern drafting practice.
Division 4-Record-keeping etc.
Section 69
The section has been updated to remove notes that explained the operation of section 
398-5 of Schedule 1 to the Act. 
Division 5-Verification system
Section 70
Because of the insertion of section 65, a subsection has now been removed that had 
the effect that expressions in the corresponding section in the Taxation Administration 
Regulations 1976 took their meaning from the Income Tax Assessment Act 1997. 
The expressions ABN, consolidated group, MEC group, member in relation to a 
consolidated or MEC group, and supply continue to take their meaning from the 
Income Tax Assessment Act 1997.
Part 7-Transitional matters
Section 71
Subsection 71(1) ensures that things that were done under the Taxation  
Administration Regulations 1976 are recognised as being done under the new 
Regulations. A thing is recognised as being done under the old regulations where it 
was done for a particular purpose under the Taxation Administration 
Regulations 1976 immediately before they were repealed, and the thing can be done 
for that purpose under the remade Regulations.
Subsection 71(2) clarifies that a 'thing being done' is intended to be broad in scope, 
and includes, amongst other things, a reference to an election, a declaration, a 
certificate, a notice, an application, an order or a document being given, made or 
served. The matters covered by subsection 71(1) are not limited to those included in 
the list in subsection 71(2).
Section 72
Where a form was approved under section 388-50 in Schedule 1 to the Act for the 
purposes of a provision of the Taxation Administration Regulations 1976, and the 
form could be approved for that purpose under this instrument, the form continues to 
have effect as if it had been approved under the corresponding provision of this 
instrument. This ensures that forms do not have to be re-approved, and that any 
existing approved forms remain valid. The forms that have been approved for those 
purposes remain approved forms, and therefore there is no need for further 
transitional provisions.
Schedule 1-Prescribed forms and notices
Forms 1 to 3
Schedule 1 remakes the corresponding forms in the Taxation Administration 
Regulations 1976. They have been updated in accordance with modern drafting 
practice.
Schedule 2-Scale of expenses
Schedule 2 remakes the scale of expenses that can be paid by the Commissioner for 
attendance by an individual, before the Commissioner or a person authorised by the 
Commissioner. For payments that are based on the High Court Rules 2004 the rates 
payable are those in force on 1 October 2017.
The Schedule has been updated to refer to a witness who is an 'expert', rather than to 
a person who is 'to give evidence because of that person's professional, scientific or 
other specials skills or knowledge'. This aligns the wording with the High Court 
Rules 2004.
Schedule 3-Repeals
Item 1
This section repeals the whole of the Taxation Administration Regulations 1976.



ATTACHMENT B
FINDING TABLES
As a result of some of the changes outlined in Attachment A, it was necessary to 
renumber the provisions in the Regulations. This explanatory statement includes 
finding tables to assist in identifying which provision in the Regulations corresponds 
to a provision in the old law that has been rewritten or consolidated, and vice versa.
References to the old law are to the Taxation Administration Regulations 1976 unless 
otherwise specified. References to the new law are to the Taxation Administration 
Regulations 2017 unless otherwise specified. In the finding table, in the Old Law 
column, 'no equivalent' means that this is a new provision that has no equivalent in 
the old law. In the 'New Law' column, 'omitted' means that the section from the old 
law has not been remade.
Finding Table - Old to New Law
Old Law
New Law
Regulation in Taxation Administration 
Regulations 1976
Section in Taxation Administration 
Regulations 2017
1
1
2
5
2A
Omitted
5
7
6
8
7
9
8
10
11
66
12A
15
12B
17
12C
16
12D
18
12E
19
12F
14
13
11
14
12
15
13
17
20
18
21
19
22
21
23
21A
Omitted
21B
58
21C
59
21D
60
21E
61
22
26
23
26
27
55
28
54
29
Omitted
30
56
34
35
35
28
36
Omitted
37
Omitted
38
38
38A
29
38B
30
38C
36
38D
37
39
Omitted
39A
43
39B
44
40
40
41
41
42
42
42A
46
42B
47
43
53
44
27
44A
31
44B
32
44C
33
44D
48
44DA
52
44E
34
45
24
46
63
47
64
47A
Omitted
48
67
60
Omitted
61
68
62
Omitted
63
Omitted
63A
69
64
70
65
Omitted
Schedule 1
Schedule 1
Schedule 2
Schedule 2
No equivalent
Schedule 3
No equivalent
2
No equivalent
3
No equivalent
4
No equivalent
6
No equivalent
25
No equivalent
39
No equivalent
45
No equivalent
49
No equivalent
50
No equivalent
51
No equivalent
57
No equivalent
62
No equivalent
65
No equivalent
71
No equivalent
72




Finding Table - New to Old Law
New Law
Old Law
Section in Taxation Administration 
Regulations 2017
Regulation in Taxation Administration 
Regulations 1976  
1
1
2
No equivalent
3
No equivalent
4
No equivalent
5
2
6
No equivalent
7
5
8
6
9
7
10
8
11
13
12
14
13
15
14
12F
15
12A
16
12C
17
12B
18
12D
19
12E
20
17
21
18
22
19
23
21
24
45
25
No equivalent
26
22
26
23
27
44
28
35
29
38A
30
38B
31
44A
32
44B
33
44C
34
44E
35
34
36
38C
37
38D
38
38
39
No equivalent
40
40
41
41
42
42
43
39A
44
39B
45
No equivalent
46
42A
47
42B
48
44D
49
No equivalent
50
No equivalent
51
No equivalent
52
44DA
53
43
54
28
55
27
56
30
57
No equivalent
58
21B
59
21C
60
21D
61
21E
62
No equivalent
63
46
64
47
65
No equivalent
66
11
67
48
68
61
69
63A
70
64
71
No equivalent
72
No equivalent
Schedule 1
Schedule 1
Schedule 2
Schedule 2
Schedule 3
No equivalent
Omitted
2A
Omitted
21A
Omitted
29
Omitted
36
Omitted
37
Omitted
39
Omitted
47A
Omitted
60
Omitted
62
Omitted
63
Omitted
65




Attachment C
Statement of Compatibility with Human Rights
Prepared in accordance with Part 3 of the Human Rights (Parliamentary Scrutiny) 
Act 2011
Taxation Administration Regulations 2017
This Legislative Instrument is compatible with the human rights and freedoms 
recognised or declared in the international instruments listed in section 3 of the 
Human Rights (Parliamentary Scrutiny) Act 2011.
Overview of the Legislative Instrument
The Taxation Administration Regulations 2017 (the 'Regulations') remake and 
improve the Taxation Administration Regulations 1976 by repealing redundant 
provisions, simplifying language and restructuring provisions for ease of navigation.  
 
The key changes are:
	the structure of the Regulations has been changed from that used in the Taxation 
Administration Regulations 1976 to follow the Act more closely;
	headings to Parts of the Regulations have been updated to state whether they 
relate to the body of the Act or Schedule 1 to the Act;
	expressions in sections that are made for the purpose of Schedule 1 to the Act 
take their meaning from the Income Tax Assessment Act 1997, rather than the 
body of the Act. The effect of this is that a number of expressions that were 
duplicated from the Income Tax Assessment Act 1997 have been removed; and
	certain provisions that deal with withholding payments to foreign residents have 
been restructured so that the provisions that prescribe what types of payments 
are covered are separate from the provisions for working out the amount of the 
payment.
These changes are not intended to affect the substantive meaning or operation of the 
provisions.
Human rights implications
This Legislative Instrument does not engage any of the applicable rights or freedoms.
Conclusion
This Legislative Instrument is compatible with human rights as it does not raise any 
human rights issues.


 
 

 
 

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